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
Hauptverfasser:	Coetzee, Philna, Erasmus, Lourens J.
Format:	Artikel
Sprache:	eng
Schlagworte:	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
Online-Zugang:	Volltext
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