What drives and measures public sector internal audit effectiveness? Dependent and independent variables
The effectiveness of the internal audit function is important to improve performance in the public sector. This study provides insight into the drivers and measures of internal audit effectiveness. The heads of the internal audit function, senior management of public institutions and chairpersons of...
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| Veröffentlicht in: | International journal of auditing 2017-11, Vol.21 (3), p.237-248 |
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| container_title | International journal of auditing |
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| creator | Coetzee, Philna Erasmus, Lourens J. |
| description | The effectiveness of the internal audit function is important to improve performance in the public sector. This study provides insight into the drivers and measures of internal audit effectiveness. The heads of the internal audit function, senior management of public institutions and chairpersons of the audit committee, within a South African public sector context, responded to a survey based on an extensive review of the internal audit function. Exploratory factor analysis was applied to facilitate the reduction of 92 items into a meaningful number of independent (drivers) and dependent (measures) variables. The result of the study identifies a refined list of drivers and measures of internal audit effectiveness that adds to existing knowledge and presents a foundation for further research. |
| doi_str_mv | 10.1111/ijau.12097 |
| format | Article |
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The result of the study identifies a refined list of drivers and measures of internal audit effectiveness that adds to existing knowledge and presents a foundation for further research.</description><subject>Audit committees</subject><subject>Audits</subject><subject>Chairpersons</subject><subject>Drivers</subject><subject>Effectiveness</subject><subject>Exploratory factor analysis</subject><subject>Independent variables</subject><subject>internal audit demand‐side</subject><subject>internal audit effectiveness</subject><subject>internal audit supply‐side</subject><subject>Internal auditing</subject><subject>Public sector</subject><subject>Variables</subject><issn>1090-6738</issn><issn>1099-1123</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2017</creationdate><recordtype>article</recordtype><recordid>eNp9kE1PwzAMhiMEEmNw4RdE4obUkTT9SE5oGgOGJnFh4hglqatl6tqStEP796QrXPHFX48t-0XolpIZDfZgd6qf0ZiI_AxNKBEiojRm56eYRFnO-CW68n5HSOjRZIK2n1vV4cLZA3is6gLvQfnehaTtdWUN9mC6xmFbd-BqVWHVF7bDUJahHoZq8P4RP0ELdQF1d1phQ_iXH5SzSlfgr9FFqSoPN79-ijbPy4_Fa7R-f1kt5uvIMMbyqBA6o5nJU8244YkBY4qM6EQIooUhWcopo2A4i-M4FRrK8FOehk6sDCu5YlN0N-5tXfPVg-_krumHy72kIuEszTOWBOp-pIxrvHdQytbZvXJHSYkclJSDkvKkZIDpCH_bCo7_kHL1Nt-MMz91XHdT</recordid><startdate>201711</startdate><enddate>201711</enddate><creator>Coetzee, Philna</creator><creator>Erasmus, Lourens J.</creator><general>Blackwell Publishing Ltd</general><scope>AAYXX</scope><scope>CITATION</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope><orcidid>https://orcid.org/0000-0003-3692-9586</orcidid></search><sort><creationdate>201711</creationdate><title>What drives and measures public sector internal audit effectiveness? 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| identifier | ISSN: 1090-6738 |
| ispartof | International journal of auditing, 2017-11, Vol.21 (3), p.237-248 |
| issn | 1090-6738 1099-1123 |
| language | eng |
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| source | Wiley Online Library Journals Frontfile Complete; Business Source Complete |
| subjects | Audit committees Audits Chairpersons Drivers Effectiveness Exploratory factor analysis Independent variables internal audit demand‐side internal audit effectiveness internal audit supply‐side Internal auditing Public sector Variables |
| title | What drives and measures public sector internal audit effectiveness? Dependent and independent variables |
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