What drives internal audit effectiveness? A systematic literature review of 20 years of evidence
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Published:
May 30, 2025
Keywords:
Determinants of IA, IA Effectiveness, Internal Audit, SLR
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Economy
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Abstract
Internal audit (IA) effectiveness is crucial in supporting good organizational governance. However, there are varied findings in the literature regarding the factors that influence IA effectiveness. This Systematic Literature Review (SLR) study aims to explore the factors driving internal audit (IA) effectiveness based on 20 years of evidence. Using data from 30 previous studies published from 2005-2025, the results are divided into three main findings. First QR 1, management support has been the most dominant factor for two decades, followed by IA independence and audit competence as the next dominant factors. Second QR 2, information technology (IT) emerged as the most prominent factor in studies between 2020-2025, explaining the shift toward new factors driving internal audit effectiveness. However, traditional factors such as management support remain relevant for now. Third QR 3, the findings emphasize the importance of synergy between management support and technology adoption to support internal audit, in addition to the need for regulators to develop future regulations that are adaptive to technological developments in internal audit practices
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Ramadhan, R. P. . (2025) “What drives internal audit effectiveness? A systematic literature review of 20 years of evidence”, Jurnal Mantik, 9(1), pp. 189-204. doi: 10.35335/mantik.v8i5.6346.
References
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Ahmad, H. N. (2015). Internal Audit (IA) Effectiveness: Resource-Based and Institutional Perspectives Halimah. Australian Journal of Basic and Applied Sciences, 2(9), 95–104.
Alkebsi, M., & Aziz, K. A. (2017). Information Technology Usage, Top Management Support and Internal Audit Effectiveness. Asian Journal of Accounting and Governance, 8(Special Issue), 123–132. https://doi.org/10.17576/AJAG-2017-08SI-11
Alqudah, H., Amran, N. A., Hassan, H., Lutfi, A., Alessa, N., Alrawad, M., & Almaiah, M. A. (2023). Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards. Heliyon, 9(10), e20497. https://doi.org/10.1016/j.heliyon.2023.e20497
Alqudah, H. M., Amran, N. A., & Hassan, H. (2019). Factors affecting the internal auditors’ effectiveness in the Jordanian public sector: The moderating effect of task complexity. EuroMed Journal of Business, 14(3), 251–273. https://doi.org/10.1108/EMJB-03-2019-0049
Alqudah, H., Mansour, A. Z., Rawashdeh, B. S., Lutfi, A., Al Barrak, T., Almaiah, M. A., & Alrawad, M. (2024). Enhancing the internal auditors’ effectiveness in jordanian companies: The impact of cloud-based accounting usage and the moderating role of digital proficiency. Computers in Human Behavior Reports, 15(June), 100442. https://doi.org/10.1016/j.chbr.2024.100442
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86. https://doi.org/10.1016/J.INTACCAUDTAX.2014.06.001
Arena, M., & Azzone, G. (2009). Internal audit effectiveness: Relevant drivers of auditees satisfaction. International Journal of Auditing, 13(1), 43–60.
Asiedu, K. F., & Deffor, E. W. (2017). Fighting Corruption by Means of Effective Internal Audit Function: Evidence from the Ghanaian Public Sector. International Journal of Auditing, 21(1), 82–99. https://doi.org/10.1111/ijau.12082
Badara, M. S., & Saidin, S. Z. (2014). Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective. Middle - East Journal of Scientific Research, 19(4), 460–471. https://doi.org/10.5829/idosi.mejsr.2014.19.4.1783
Bani Ahmad (Ayassrah), A. Y. A., Bani Atta, A. A. M., Alawawdeh, H. A., Aljundi, N. A., Morshed, A., Dahbour, S. A., & Alqaraleh, and M. H. (2023). The Effect of System Quality and User Quality of Information Technology on Internal Audit Effectiveness in Jordan, And the Moderating Effect of Management Support. Applied Mathematics & Information Sciences, 17(5), 859–866. https://doi.org/10.18576/amis/170512
Bariši?, I., & Tušek, B. (2016). The importance of the supportive control environment for internal audit effectiveness – the case of Croatian companies. Economic Research-Ekonomska Istraživanja, 29(1), 1021–1037. https://doi.org/10.1080/1331677X.2016.1211954
Barua, A., Rama, D. V., & Sharma, V. (2010). Audit committee characteristics and investment in internal auditing. Journal of Accounting and Public Policy, 29(5), 503–513. https://doi.org/10.1016/j.jaccpubpol.2010.09.001
Benkirane, K., & Benazzi, K. (2024). Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco. CECCAR Business Review, 5(9), 65–81. https://doi.org/10.37945/cbr.2024.09.07
Budiandru. (2024). The Impact of Internal Audit Effectiveness, Risk Management Practices, and Organizational Culture on Financial Performance. JOIN: JOURNAL OF SOCIAL SCIENCE, 1(4), 689–711. https://doi.org/https://doi.org/10.59613/dye5er09
Cherves, D., Lawrence, D., Laidlaw, A., & Nicholson, D. (2016). The Effectiveness of Internal Audit in Jamaican Commercial Banks. Accounting and Management Information System, 15(3), 522–541.
Cohen, A., & Sayag, G. (2010). The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. Australian Accounting Review, 20(3), 296–307. https://doi.org/10.1111/j.1835-2561.2010.00092.x
Dixon-Woods, M., Agarwal, S., Jones, D., Young, B., & Sutton, A. (2005). Synthesising qualitative and quantitative evidence: a review of possible methods. Journal of Health Services Research and Policy, 10(1), 45–53. https://doi.org/10.1258/1355819052801804
Doda, N. B., Ramana, V., & Kudumula, M. (2025). EFFECTS OF INFORMATION TECHNOLOGY UTILIZATION ON INTERNAL AUDIT EFFECTIVENESS AND MODERATING EFFECT OF MANAGEMENT SUPPORT IN EFFECTS OF INFORMATION TECHNOLOGY ON INTERNAL AUDIT EFFECTIVENESS AND MODERATING EFFECT OF. Journal of Tianjin University Science and Technology, 58(03:2025), 120–132. https://doi.org/10.5281/zenodo.14998493
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
Drogalas, G., Karagiorgos, T., & Arampatzis, K. (2015). Factors associated with Internal Audit Effectiveness: Evidence from Greece. Journal of Accounting and Taxation, 7(7), 113–122. https://doi.org/10.5897/JAT2015.0182
Endaya, K. A., & Hanefah, M. M. (2016). Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management. Journal of Economic and Administrative Sciences, 32(2), 160–176. https://doi.org/10.1108/JEAS-07-2015-0023
Gamayuni, R. R. (2018). The effect of internal auditor competence and objectivity, and management support on effectiveness of internal audit function and financial reporting quality implications at local government. International Journal of Economic Policy in Emerging Economies, 11(3), 248. https://doi.org/10.1504/IJEPEE.2018.093951
Gharrafi, M., Fellah, I. B., Loubna, A., Mahouat, N., & Abderrahim, B. (2024). Exploring the external factors affecting the effectiveness of internal audit in Moroccan public enterprises with commercial activities: A qualitative approach. Edelweiss Applied Science and Technology, 8(6), 7419–7429. https://doi.org/10.55214/25768484.v8i6.3605
Gharrafi, M., Idrissi, Z. El, El-Harchali, M., Mahouat, N., Amine, N. B., Bakkouchi, M. El, & Abderrahim, B. (2025). External factors affecting the effectiveness of internal audit functions in the public Moroccan sector: A quantitative approach. Multidisciplinary Science Journal, | Accepted Articles. https://doi.org/https://doi.org/10.31893/multiscience.2025600
Greenhalgh, T., Robert, G., Macfarlane, F., Bate, P., & Kyriakidou, O. (2004). Diffusion of Innovations in Service Organizations: Systematic Review and Recommendations. The Milbank Quarterly, 82(4), 581–629. https://doi.org/10.1111/j.0887-378X.2004.00325.x
Harahap, A. J. S., & Erlina. (2024). Evaluating the impact of risk management and risk-based internal audit on fraud detection in local governments. Problems and Perspectives in Management, 22(3), 653–664. https://doi.org/10.21511/ppm.22(3).2024.50
Institute of Internal Auditors (IIA). (2025). Definition of Internal Auditing. Www.Theiia.Org. https://www.theiia.org/en/standards/what-are-the-standards/definition-of-internal-audit/
Joghan, A. O., Rahimian, N., & Gharedaghi, M. (2018). Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members. Journal of Accounting and Auditing Review, 25(3), 311–326. https://doi.org/10.22059/acctgrev.2018.246549.1007759
Karagiorgos, T., Drogalas, G., & Giovanis, N. (2011). Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business. International Journal of Economic Sciences and Applied Research, 4(1), 19–34.
Kitchenham, B., & Charters, S. M. (2007). Guidelines for performing systematic literature reviews in software engineering. EBSE Technical Report, 1–57.
Lenz, R., Sarens, G., & Hoos, F. (2017). Internal Audit Effectiveness: Multiple Case Study Research Involving Chief Audit Executives and Senior Management. EDPACS, 55(1), 1–17. https://doi.org/10.1080/07366981.2017.1278980
Lucas, P. J., Baird, J., Arai, L., Law, C., & Roberts, H. M. (2007). Worked examples of alternative methods for the synthesis of qualitative and quantitative research in systematic reviews. BMC Medical Research Methodology, 7. https://doi.org/10.1186/1471-2288-7-4,
Ma, Q., Xu, B., & Bititci, U. (2025). Unpacking financial aspects of circular economy: A systematic literature review. Journal of Environmental Management, 384, 125507. https://doi.org/10.1016/j.jenvman.2025.125507
McKinsey & Company. (2024). What Is Digital Transformation? In McKinsey Global Publishing.
Mihret, D. G., & Yismay, A. W. (2007). Internal audit effectiveness: An Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470–484.
Omar, M. M., Messaadia, M., & Elmezughi, A. M. (2023). Decision Tree and Random Forest Models for Internal Audit Effectiveness Factors Evaluation. 2023 International Conference On Cyber Management And Engineering (CyMaEn), 214–217. https://doi.org/10.1109/CyMaEn57228.2023.10050900
Onumah, J. M., & Yao Krah, R. (2012). Barriers and Catalysts to Effective Internal Audit in the Ghanaian Public Sector. In Research in Accounting in Emerging Economies (Vol. 12, Issue PARTA, pp. 177–207). Emerald Group Publishing Limited. https://doi.org/10.1108/S1479-3563(2012)000012A012
Oussii, A. A., & Klibi, M. F. (2019). Does the chief audit executive gender matter to internal audit effectiveness? Evidence from Tunisia. African Journal of Economic and Management Studies, 10(4), 424–439. https://doi.org/10.1108/AJEMS-12-2018-0404/FULL/XML
Pradana, B. D., Akbar, B., Lukman, S., & Kusworo, K. (2024). The impact of risk management implementation on the effectiveness of SAI’s internal audit function. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 10(2), 143–160. https://doi.org/10.28986/jtaken.v10i2.1614
PwC Indonesia. (2023). Transformasi menjadi Next Gen audit internal mengedepankan aspek digitalisasi, ketangkasan, dan peningkatan keterampilan. Www.Pwc.Com. https://www.pwc.com/id/en/media-centre/press-release/2023/indonesian/transformasi-menjadi-next-gen-audit-internal-mengedepankan-aspek-digitalisasi-ketangkasan-dan-peningkatan-keterampilan.html
Qadri, F. A. (2025). Impact of Internal Audit on the Financial Performance: A Study of Banking Sector in Saudi Arabia. Asian Journal of Applied Science and Technology, 09(01), 29–39. https://doi.org/10.38177/ajast.2025.9104
Salehi, T. (2016). Investigation Factors Affecting the Effectiveness of Internal Auditors in the Company: Case Study Iran. Review of European Studies, 8(2), 224. https://doi.org/10.5539/res.v8n2p224
Shukla, N., Wilson, E., & Boddy, J. (2014). Combining thematic and narrative analysis of qualitative interviews to understand children’s spatialities in Andhra Pradesh, India.
The Institute of Internal Auditors. (2010). Measuring Internal Audit Effectiveness and Efficiency. In International Professional Practices Framework - Practice Guide (Issue December).
Thomas, J., & Harden, A. (2008). Methods for the thematic synthesis of qualitative research in systematic reviews. BMC Medical Research Methodology, 8(1), 45. https://doi.org/10.1186/1471-2288-8-45
Thuy, L. T. T. (2025). Determinants of internal audit effectiveness and its mediating role in fraud prevention. Edelweiss Applied Science and Technology, 9(4), 1252–1264. https://doi.org/10.55214/25768484.v9i4.6230
Wadesango, N., & Muwishi, G. (2024). Enhancing Operational Efficiency and Financial Performance Through Internal Audit?: A Case Study of BLESSING Finance. Journal of Accounting, Finance and Auditing Studies, 10(3), 157–167. https://doi.org/10.56578/jafas100304
Ahmad, H. N. (2015). Internal Audit (IA) Effectiveness: Resource-Based and Institutional Perspectives Halimah. Australian Journal of Basic and Applied Sciences, 2(9), 95–104.
Alkebsi, M., & Aziz, K. A. (2017). Information Technology Usage, Top Management Support and Internal Audit Effectiveness. Asian Journal of Accounting and Governance, 8(Special Issue), 123–132. https://doi.org/10.17576/AJAG-2017-08SI-11
Alqudah, H., Amran, N. A., Hassan, H., Lutfi, A., Alessa, N., Alrawad, M., & Almaiah, M. A. (2023). Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards. Heliyon, 9(10), e20497. https://doi.org/10.1016/j.heliyon.2023.e20497
Alqudah, H. M., Amran, N. A., & Hassan, H. (2019). Factors affecting the internal auditors’ effectiveness in the Jordanian public sector: The moderating effect of task complexity. EuroMed Journal of Business, 14(3), 251–273. https://doi.org/10.1108/EMJB-03-2019-0049
Alqudah, H., Mansour, A. Z., Rawashdeh, B. S., Lutfi, A., Al Barrak, T., Almaiah, M. A., & Alrawad, M. (2024). Enhancing the internal auditors’ effectiveness in jordanian companies: The impact of cloud-based accounting usage and the moderating role of digital proficiency. Computers in Human Behavior Reports, 15(June), 100442. https://doi.org/10.1016/j.chbr.2024.100442
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86. https://doi.org/10.1016/J.INTACCAUDTAX.2014.06.001
Arena, M., & Azzone, G. (2009). Internal audit effectiveness: Relevant drivers of auditees satisfaction. International Journal of Auditing, 13(1), 43–60.
Asiedu, K. F., & Deffor, E. W. (2017). Fighting Corruption by Means of Effective Internal Audit Function: Evidence from the Ghanaian Public Sector. International Journal of Auditing, 21(1), 82–99. https://doi.org/10.1111/ijau.12082
Badara, M. S., & Saidin, S. Z. (2014). Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective. Middle - East Journal of Scientific Research, 19(4), 460–471. https://doi.org/10.5829/idosi.mejsr.2014.19.4.1783
Bani Ahmad (Ayassrah), A. Y. A., Bani Atta, A. A. M., Alawawdeh, H. A., Aljundi, N. A., Morshed, A., Dahbour, S. A., & Alqaraleh, and M. H. (2023). The Effect of System Quality and User Quality of Information Technology on Internal Audit Effectiveness in Jordan, And the Moderating Effect of Management Support. Applied Mathematics & Information Sciences, 17(5), 859–866. https://doi.org/10.18576/amis/170512
Bariši?, I., & Tušek, B. (2016). The importance of the supportive control environment for internal audit effectiveness – the case of Croatian companies. Economic Research-Ekonomska Istraživanja, 29(1), 1021–1037. https://doi.org/10.1080/1331677X.2016.1211954
Barua, A., Rama, D. V., & Sharma, V. (2010). Audit committee characteristics and investment in internal auditing. Journal of Accounting and Public Policy, 29(5), 503–513. https://doi.org/10.1016/j.jaccpubpol.2010.09.001
Benkirane, K., & Benazzi, K. (2024). Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco. CECCAR Business Review, 5(9), 65–81. https://doi.org/10.37945/cbr.2024.09.07
Budiandru. (2024). The Impact of Internal Audit Effectiveness, Risk Management Practices, and Organizational Culture on Financial Performance. JOIN: JOURNAL OF SOCIAL SCIENCE, 1(4), 689–711. https://doi.org/https://doi.org/10.59613/dye5er09
Cherves, D., Lawrence, D., Laidlaw, A., & Nicholson, D. (2016). The Effectiveness of Internal Audit in Jamaican Commercial Banks. Accounting and Management Information System, 15(3), 522–541.
Cohen, A., & Sayag, G. (2010). The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. Australian Accounting Review, 20(3), 296–307. https://doi.org/10.1111/j.1835-2561.2010.00092.x
Dixon-Woods, M., Agarwal, S., Jones, D., Young, B., & Sutton, A. (2005). Synthesising qualitative and quantitative evidence: a review of possible methods. Journal of Health Services Research and Policy, 10(1), 45–53. https://doi.org/10.1258/1355819052801804
Doda, N. B., Ramana, V., & Kudumula, M. (2025). EFFECTS OF INFORMATION TECHNOLOGY UTILIZATION ON INTERNAL AUDIT EFFECTIVENESS AND MODERATING EFFECT OF MANAGEMENT SUPPORT IN EFFECTS OF INFORMATION TECHNOLOGY ON INTERNAL AUDIT EFFECTIVENESS AND MODERATING EFFECT OF. Journal of Tianjin University Science and Technology, 58(03:2025), 120–132. https://doi.org/10.5281/zenodo.14998493
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
Drogalas, G., Karagiorgos, T., & Arampatzis, K. (2015). Factors associated with Internal Audit Effectiveness: Evidence from Greece. Journal of Accounting and Taxation, 7(7), 113–122. https://doi.org/10.5897/JAT2015.0182
Endaya, K. A., & Hanefah, M. M. (2016). Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management. Journal of Economic and Administrative Sciences, 32(2), 160–176. https://doi.org/10.1108/JEAS-07-2015-0023
Gamayuni, R. R. (2018). The effect of internal auditor competence and objectivity, and management support on effectiveness of internal audit function and financial reporting quality implications at local government. International Journal of Economic Policy in Emerging Economies, 11(3), 248. https://doi.org/10.1504/IJEPEE.2018.093951
Gharrafi, M., Fellah, I. B., Loubna, A., Mahouat, N., & Abderrahim, B. (2024). Exploring the external factors affecting the effectiveness of internal audit in Moroccan public enterprises with commercial activities: A qualitative approach. Edelweiss Applied Science and Technology, 8(6), 7419–7429. https://doi.org/10.55214/25768484.v8i6.3605
Gharrafi, M., Idrissi, Z. El, El-Harchali, M., Mahouat, N., Amine, N. B., Bakkouchi, M. El, & Abderrahim, B. (2025). External factors affecting the effectiveness of internal audit functions in the public Moroccan sector: A quantitative approach. Multidisciplinary Science Journal, | Accepted Articles. https://doi.org/https://doi.org/10.31893/multiscience.2025600
Greenhalgh, T., Robert, G., Macfarlane, F., Bate, P., & Kyriakidou, O. (2004). Diffusion of Innovations in Service Organizations: Systematic Review and Recommendations. The Milbank Quarterly, 82(4), 581–629. https://doi.org/10.1111/j.0887-378X.2004.00325.x
Harahap, A. J. S., & Erlina. (2024). Evaluating the impact of risk management and risk-based internal audit on fraud detection in local governments. Problems and Perspectives in Management, 22(3), 653–664. https://doi.org/10.21511/ppm.22(3).2024.50
Institute of Internal Auditors (IIA). (2025). Definition of Internal Auditing. Www.Theiia.Org. https://www.theiia.org/en/standards/what-are-the-standards/definition-of-internal-audit/
Joghan, A. O., Rahimian, N., & Gharedaghi, M. (2018). Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members. Journal of Accounting and Auditing Review, 25(3), 311–326. https://doi.org/10.22059/acctgrev.2018.246549.1007759
Karagiorgos, T., Drogalas, G., & Giovanis, N. (2011). Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business. International Journal of Economic Sciences and Applied Research, 4(1), 19–34.
Kitchenham, B., & Charters, S. M. (2007). Guidelines for performing systematic literature reviews in software engineering. EBSE Technical Report, 1–57.
Lenz, R., Sarens, G., & Hoos, F. (2017). Internal Audit Effectiveness: Multiple Case Study Research Involving Chief Audit Executives and Senior Management. EDPACS, 55(1), 1–17. https://doi.org/10.1080/07366981.2017.1278980
Lucas, P. J., Baird, J., Arai, L., Law, C., & Roberts, H. M. (2007). Worked examples of alternative methods for the synthesis of qualitative and quantitative research in systematic reviews. BMC Medical Research Methodology, 7. https://doi.org/10.1186/1471-2288-7-4,
Ma, Q., Xu, B., & Bititci, U. (2025). Unpacking financial aspects of circular economy: A systematic literature review. Journal of Environmental Management, 384, 125507. https://doi.org/10.1016/j.jenvman.2025.125507
McKinsey & Company. (2024). What Is Digital Transformation? In McKinsey Global Publishing.
Mihret, D. G., & Yismay, A. W. (2007). Internal audit effectiveness: An Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470–484.
Omar, M. M., Messaadia, M., & Elmezughi, A. M. (2023). Decision Tree and Random Forest Models for Internal Audit Effectiveness Factors Evaluation. 2023 International Conference On Cyber Management And Engineering (CyMaEn), 214–217. https://doi.org/10.1109/CyMaEn57228.2023.10050900
Onumah, J. M., & Yao Krah, R. (2012). Barriers and Catalysts to Effective Internal Audit in the Ghanaian Public Sector. In Research in Accounting in Emerging Economies (Vol. 12, Issue PARTA, pp. 177–207). Emerald Group Publishing Limited. https://doi.org/10.1108/S1479-3563(2012)000012A012
Oussii, A. A., & Klibi, M. F. (2019). Does the chief audit executive gender matter to internal audit effectiveness? Evidence from Tunisia. African Journal of Economic and Management Studies, 10(4), 424–439. https://doi.org/10.1108/AJEMS-12-2018-0404/FULL/XML
Pradana, B. D., Akbar, B., Lukman, S., & Kusworo, K. (2024). The impact of risk management implementation on the effectiveness of SAI’s internal audit function. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 10(2), 143–160. https://doi.org/10.28986/jtaken.v10i2.1614
PwC Indonesia. (2023). Transformasi menjadi Next Gen audit internal mengedepankan aspek digitalisasi, ketangkasan, dan peningkatan keterampilan. Www.Pwc.Com. https://www.pwc.com/id/en/media-centre/press-release/2023/indonesian/transformasi-menjadi-next-gen-audit-internal-mengedepankan-aspek-digitalisasi-ketangkasan-dan-peningkatan-keterampilan.html
Qadri, F. A. (2025). Impact of Internal Audit on the Financial Performance: A Study of Banking Sector in Saudi Arabia. Asian Journal of Applied Science and Technology, 09(01), 29–39. https://doi.org/10.38177/ajast.2025.9104
Salehi, T. (2016). Investigation Factors Affecting the Effectiveness of Internal Auditors in the Company: Case Study Iran. Review of European Studies, 8(2), 224. https://doi.org/10.5539/res.v8n2p224
Shukla, N., Wilson, E., & Boddy, J. (2014). Combining thematic and narrative analysis of qualitative interviews to understand children’s spatialities in Andhra Pradesh, India.
The Institute of Internal Auditors. (2010). Measuring Internal Audit Effectiveness and Efficiency. In International Professional Practices Framework - Practice Guide (Issue December).
Thomas, J., & Harden, A. (2008). Methods for the thematic synthesis of qualitative research in systematic reviews. BMC Medical Research Methodology, 8(1), 45. https://doi.org/10.1186/1471-2288-8-45
Thuy, L. T. T. (2025). Determinants of internal audit effectiveness and its mediating role in fraud prevention. Edelweiss Applied Science and Technology, 9(4), 1252–1264. https://doi.org/10.55214/25768484.v9i4.6230
Wadesango, N., & Muwishi, G. (2024). Enhancing Operational Efficiency and Financial Performance Through Internal Audit?: A Case Study of BLESSING Finance. Journal of Accounting, Finance and Auditing Studies, 10(3), 157–167. https://doi.org/10.56578/jafas100304
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