RESEARCH ON THE EFFECTIVENESS OF INTERNAL AUDIT AND THE FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT

Abstract

Over the years, the effectiveness of internal audit (IA) has become a topic of great interest. Studies on the
effectiveness of Internal Audit have been discovered in many studies since 1999 when the Institute of Internal
Auditors IIA revised the definition of Internal Audit. Internal audit effectiveness studies are classified according
to different criteria. This study introduces an integrated framework on internal audit effectiveness and factors
affecting internal audit effectiveness based on analysis and synthesis of studies on internal audit effectiveness
based on synthesis of studies on internal audit effectiveness. effectiveness of internal audit of economic
journals. The results of this study help to better understand the research situation on the effectiveness of
internal audit as well as the influencing factors to identify gaps for future research.