Identifying Organizational Drivers of Internal Audit Effectiveness

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Factors affecting the internal audit effectiveness: A survey of the Saudi public sector (2014, methodology): “This study builds on a number of previous international studies that investigate and evaluate aspects of internal audit performance and effectiveness (e.g., Cohen & Sayag, 2010 – Israel; Arena & Azzone, 2009 – Italy; Ahmad, Othman, & Jusoff, 2009 – Malaysia; Mihret & Yismaw, 2007 – Ethiopia; Dittenh”
Antecedents and organisational performance implications of internal audit effectiveness (2010, methodology): “Nevertheless, it is difficult to operationalise this approach because backgrounds and experiences of IA‘s customers are apparently diverse (Arena and Azzone, 2009).”
Internal Audit Effectiveness: An Approach Proposition to Develop the Theoretical Framework (2013, methodology): “Arena and Azzone (2009), attempted to understand the organizational drivers of internal audit effectiveness in the light of recent changes in the ‘mission’ of internal auditing and its central role in corporate governance using a questionnaire survey, and took a sample of 153 Italian companies.”