A Theoretical Discussion of Internal Audit Effectiveness in Kuwaiti Industrial SMEs
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2017, Vol 7, Issue 1
Abstract
This paper aims to scrutinise the association between the internal audit effectiveness and the four factors associated with International Standards for Professional Practice of Internal Auditing (ISPPIA): independence of internal auditors, scope of internal auditors, management support, and audited cooperation. The relationship between these factors and Satisfaction of internal auditors is also examined. Further, the moderating effect on the relationship between these factors (if present) and the effectiveness of IA among industrial SMEs in Kuwait are investigated through satisfaction of internal auditors. By ascertaining the effectiveness of IA at the industrial firms via theories as well as variables, this paper broadens the available literature on the effectiveness of IA.
Authors and Affiliations
Awn Metlib Al-Shbail, Turki A. A. Turki
Keywords
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- EP ID EP182922
- DOI 10.6007/IJARAFMS/v7-i1/2577
- Views 77
- Downloads 0
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