Effectiveness of Internal Auditing

Financial fraud remains a considerable threat to organizations, investors, and global economies, thereby requiring sophisticated investigative methods that extend beyond traditional auditing practices. This paper explores the significance of forensic accounting as an essential instrument in the detection and prevention of fraud. The objectives of this study include distinguishing forensic accounting from standard audits, assessing key forensic methodologies, and examining the influence of internal controls, technology, and professional training in the fight against fraud. The findings reveal that forensic accounting employs an investigative and evidencefocused approach, which stands in contrast to the assurance-oriented nature of traditional audits. Techniques such as ratio analysis, document scrutiny, public record verification, and data analytics, including Benford's Law and outlier detection, are shown to be effective in identifying irregularities that conventional audits frequently miss. Case studies involving Enron and Satyam illustrate how forensic techniques unveiled extensive corporate frauds that had evaded traditional audit examination. The results suggest that robust internal controls, ongoing monitoring through AI-enhanced analytics, and targeted professional training significantly improve fraud prevention and detection efforts. The study concludes that the incorporation of forensic accounting into organizational governance frameworks offers a proactive and holistic approach to maintaining financial integrity in an increasingly intricate business landscape.

Recent advancements in digital technology have ushered in the emergence of Robotic Process Automation within the field of auditing. This technology enhances the efficiency and accuracy of auditing operations by automating repetitive and time-consuming tasks, thereby shifting the role of auditors from routine activities to more analytical and strategic functions. The aim of this study is to investigate the impacts of Robotic Process Automation on auditing. By examining scholarly resources from 2013 to 2025, including research articles and technological documentation, the findings of the research clearly indicate that RPA leads to significant improvements in operational efficiency, accuracy, and consistency in auditing processes through the automation of repetitive tasks. Furthermore, the results substantiate the notion that RPA acts as a key driver in shaping the future of auditing by enhancing productivity, reducing errors, and increasing compliance with regulations. This technology enables auditors to focus on strategic analyses rather than mundane tasks. However, challenges such as the complexity of integration with existing systems, workforce resistance, and security concerns have impacted its widespread adoption. It is anticipated that the integration of RPA with artificial intelligence and machine learning will enhance capabilities such as financial forecasting and intelligent decision-making.

Dunya tarihinde en yikici savaslar olarak 1. ve 2. Dun ya Savaslari kabul edilmektedir. Ancak bu durum artik  degismektedir. Siber dunyadaki siber savaslarin siber  saldirganlari, kendilerini 7 gun / 24 saat hazirlamakta  ve cok uzun olmayan bir gelecekte bir ameliyathanenin  enerji sistemlerini kesintiye ugratma, metro hattindaki  trenleri carpistirma, fabrikalarin uretim hatlarini dur durma gibi teknolojik saldiri potansiyeline sahip olma  yolunda ilerlemektedirler. Ulke, kurum ve kisisel kul lanici olarak, teknolojik araclarin sahip oldugu siber  riskler goz onunde bulunduruldugunda bu risklerin  kontrolu icin siber guvenlik ve siber guvenlik risk yone timi temelli yaklasim onem kazanmaktadir. Siber hijyen,  siber bilgi guvenligi ile ilgili temel bir ilkedir ve kisisel  hijyenle benzerlik gosterdigi gibi, siber tehditlerden kay naklanan riskleri en aza indirgemek icin basit rutin on lemler almanin esdegeridir. Bu baglamda, bir olgunluk  modeli olarak siber hijyen, kisisel hijyen ...

Bu çalışmanın amacı denetçi raporunda kilit denetim konularının raporlanmasının denetim kalitesi
üzerindeki etkisinin incelenmesidir. Bu amaç için Borsa İstanbul’da 2017-2020 yılları arasında işlem
gören 217 şirket analizde kullanılmıştır. Analizde kullanılan değişkenler, literatürdeki çalışmalardan
seçilmiştir.
Denetim kalitesi ile kilit denetim konuları raporlaması arasındaki ilişki Düzeltilmiş Jones Modeli
kullanılarak analiz edilmiştir. Bunun yanında denetim kalitesi ile ilgili diğer değişkenler de analize
dahil edilmiştir. Çalışmada, kilit denetim konularının raporlanması ile denetim kalitesi arasında anlamlı
ilişki tespit edilmiştir. Bununla birlikte bazı kontrol değişkenlerinin (finansal kaldıraç oranı, iş
karmaşıklığı düzeyi, işletmenin büyüklüğü, esas faaliyetlerden nakit akışlarının toplam aktife oranı ve
şirketin yaşı) denetim kalitesi üzerinde etkili olduğu tespit edilmiştir.

This study examines the effect of forensic data analysis on fraud detection in listed firms in Nigeria. Fraudulent activities pose a significant threat to corporate governance, financial transparency, and investor confidence. With the rising complexity of corporate fraud, forensic data analysis has emerged as a critical tool in fraud detection. This study employs a quantitative research design, analyzing financial data from listed firms using statistical and forensic techniques. The findings reveal a significant positive relationship between forensic data analysis and fraud detection, indicating that the adoption of forensic tools enhances the ability to identify and prevent fraudulent activities. The study also highlights that firm-specific characteristics such as size, audit committee effectiveness, and regulatory compliance moderate the impact of forensic data analysis on fraud detection. The results underscore the necessity for organizations to integrate forensic data analytics into their risk management frameworks. Furthermore, the study recommends increased investment in forensic technologies, capacity building for auditors, and stricter regulatory oversight to enhance fraud detection effectiveness. Despite its contributions, the study is limited by data availability and potential biases in reported fraud cases. Future research could explore industry-specific applications of forensic data analysis and comparative studies across different regulatory environments.

The paper focuses on analyzing key factors influencing the effectiveness of internal audit in the public sector of Bosnia and Herzegovina (BiH). Through multiple regression analysis (Ordinary Least Squares-OLS), the impact of five independent variables (competence of

Public accountants in the public and non-profit sector advise the organization and the manager of the organization on the formulation, realization and evaluation of social and financial results, organization and operation of the management control system and accountability. Research shows that there is a difference among the expectations of public sector managers about the role of management accountants working in the public sector and the extent to which these expectations are met. The effectiveness of the role of management accountants depends in part on the extent to which the manager's expectations of their role are met. The present article shows that managers ask their management accountants to provide more advice without being asked, but this independent approach has not received much attention. This article examines the perspectives of management accountants and their managers working in public and nonprofit organizations to show that the "gap in management accountants' expectations" is real because in certain respects, there is a huge difference between managers' expectations of the role of management accountant and the extent to which these expectations are met.

In November 2022, ten years will pass since the fall of the audit commission in England. At that time, many discussions were presented in the operational environment, among which the audit of the local government was proposed to highlight the systemic fragmentation and also to create an alternative approach. In a recent call, the European Commission presented evidence of corporate reporting that improves their quality. Three pillars have been established for effective corporate reporting: Corporate governance, statutory audit and supervision by government institutions that this issue is raised in the UK region and replaces regulations. This initiative requires a holistic approach to approve
reforms while also recognizing the interdependencies between system
components. Currently, England has a system where local government officials focus on timeliness and auditors on quality and appropriate assessments. It needs a better balance with both parties accountable for quality and timely financial reporting. There is much to be said in this approach which may be used when dealing with the problems currently facing the local audit system in England. The appointment of the Financial Reporting Council (FRC) ultimately represents a reference body for auditing, reporting and governance issues. As the leader of the system, this council has taken important steps, but doing all the steps is not an easy task, and the necessary changes in the UK audit system cannot be done all at once.

Audit manajemen Sumber Daya Manusia (SDM) merupakan salah satu bagian dari audit manajemen. Audit manajemen sumber daya manusia bertujuan untuk menilai dan mengevaluasi kinerja karyawan. Audit manajemen sumber daya manusia juga lebih terfokus terhadap pencarian informasi dan data permasalahan perusahaan dari sudut pandang sumber daya manusia, lebih spesifik menyangkut suatu permasalahan yang dapat menyebabkan kegagalan perusahaan serta memberikan masukan perbaikan/perubahan atas segala kekurangan/kelemahan yang terjadi pada kegiatan operasi sumber daya manusia yang diaudit. Kinerja karyawan dapat dipengaruhi oleh sasaran audit manajemen sumber daya manusia yakni perencanaan, rekrutmen, seleksi, orientasi dan penempatan serta pelatihan dan pengembangan. penelitian ini bertujuan untuk menguji pengaruh sasaran audit manajemen sumber daya manusia terhadap kinerja karyawan Hotel The Laguna A Luxury Collection Resort & SPA Nusa Dua Bali. Dalam penelitian ini yang menjadi sampel adalah sel...

Küreselleşen dünyada muhasebe bilgi kullanıcıları karar alırken finansal tablolarda sunulan bilgilerin güvenilir ve kaliteli olmasını isterler. Güvenilir ve kaliteli bilgi ise bağımsız denetim ile sağlanmaktadır. Bağımsız denetimin kalitesine etki eden gerek denetçi özelliklerinden, gerek denetim firmasından gerekse de çevreden kaynaklı birçok faktör söz konusudur. Bu doğrultuda çalışmada, denetçilerin mesleki deneyiminin denetim kalitesine etkisinin olup olmadığının araştırılması amaçlanmıştır. Bu amaçla çalışmada öncelikle denetim kalitesi, mesleki deneyim ve denetim kalite çerçevesi ele alınmış, denetim kalite çerçevesinden hareketle bir ölçek oluşturulmuş ve test edilmiştir. Çalışmanın sonucunda hipotezler reddedilmiş ve denetçinin mesleki deneyimi ile denetim kalitesi arasında istatistiksel bir ilişki olmadığı görülmüştür. Buradan yeni işe başlamış bir denetçiyle, mesleki deneyimi daha fazla olan bir denetçinin aynı kalitede denetim raporu hazırladığı sonucuna ulaşılmıştır.

ÖZ Sermaye piyasalarında yaşanan muhasebe skandallarının ortaya çıkmasında bağımsız denetim mekanizmasının yetersizliği önemli bir rol oynamıştır. Bu yüzden, sermaye piyasalarının etkin işleyişi için bağımsız denetim firmalarının yapmış oldukları denetimin de sorgulanması ve denetim performansının yani denetim kalitesinin ölçülmesine ihtiyaç duyulmaktadır. Buradan hareketle çalışmanın amacı, literatürde bağımsız denetimde kalite kavramının nasıl incelendiğinin ve araştırmalarda denetim kalitesi göstergeleri olarak hangi temsili değişkenlerden yararlanıldığının teorik dayanakları ile tespit edilmesidir. Çalışmada; bağımsız denetim firmasının büyüklüğü, bağımsız denetim ücreti, bağımsız denetçinin sektöre ait uzmanlığı, tahakkuklar, bağımsız denetim hizmet süresi, denetçi rotasyonu ve denetçi görüşü gibi literatürde denetim kalitesini ölçmek ve değerlendirmek için en çok kullanılan denetim kalite göstergeleri incelenmiştir.

The study aims to investigate the factors influencing internal audit effectiveness (IAE) in the companies listed in Muscat Securities Market (MSM). The selected accounting information system (AIS) factors were reliability, relevance, flexibility and integration. A quantitative approach using structural equation modelling (SEM) was utilised as the main research design. The data was collected from a group of respondents comprising financial\accounts manager, accountant, internal auditor, audit committee member through simple random sampling. The actual survey questionnaire was distributed to 397 respondents, and the data were analysed using SEM to determine the factors influencing IAE in the companies listed in MSM. The study results indicated that AIS factors have a significant influence on IAE. The positive significant relations were reliability (β =0.255, p<0.05), followed by relevance (β= 0.200, p< 0.05), flexibility (β=0.197, p<0.05) and integration (β = 0.107, p<0.05). In conclusion, reliability is the most dominant AIS factor that influence on IAE. The main practical implication of the study is that companies listed in MSM should focus on the improvement of AIS factors to enhance IAE. To the researcher's knowledge, this study is the first of its kind in Oman that investigate the factors influencing IAE in the companies listed in MSM.

The study investigates the determinants of internal audit effectiveness in Nigeria's federal public service with reference to 28 self accounting public sector organizations operating in the North East geo-political zone, one of six such zones recognized for political expediency. Primary data was obtained from 139 valid responses out of 148 questionnaires administered on internal auditors of such organizations. Partial least square SEM technique of multiple regressions was employed for data analysis. The finding of this study revealed that the quality of internal audit work; competence; and management support were most dominant with positive significant contribution on internal audit's ability to meet its objectives while independence and information and communication technology (ICT) conversely showed negative insignificant influence. The study recommends an improvement of operational standards; compliance with Internal Audit's minimum entry requirement; its recognition as an independent organizational function; and provision of required resources by relevant government offices (OAGF; OHSF; NITDA).

The fact that internal audit practices are deemed too necessary in corporate governance and the impact of internal audit on different areas cannot be determined without measuring its effectiveness has made it attractive to measure internal audit effectiveness in academic studies. Therefore, it has become necessary to review the literature on the factors that determine the effectiveness of internal audit. The purpose of this study is to examine the national and international literature on the effectiveness of internal audit and to reveal the factors that determine the effectiveness of internal audit. Thus, the study will be a guide for empirical (experimental) studies to be conducted on the effectiveness of internal audit. In the study, by comparing the national and international literature on the factors determining the effectiveness of internal audit, it was revealed which factors are more important at national and international level. As a result of the study, it is seen that while the independence and management support of internal auditors regarding the effectiveness of internal audit are prominent in the national literature, the qualifications of internal auditors, including independence, are emphasized in the international literature. In addition, it has been determined that the field of application of the studies on the subject is mostly the public sector, especially in the national literature.

Bu çalışmanın amacı, etkin bir iç denetim sisteminin BIST kapsamındaki üretim işletmelerinin verimliliği üzerindeki etkilerini incelemektir. Yöntem: Çalışmada; 169 üretim işletmesine, iç denetimin etkinliği ve iç denetimin verimliliğe etkisini ölçmeye yönelik iki ölçek içeren bir anket uygulanmıştır. Konuya ilişkin yönetici algılarının araştırıldığı çalışmada, iç denetim etkinliği belirleyicileri ile işletme verimliliği arasındaki ilişkiyi araştırmak için çoklu regresyon analizi kullanılmıştır. Bulgular: Araştırma sonuçlarına göre, iç denetim etkinliğinin işletme verimliliğine etkisine yönelik yönetici algılarını pozitif yönde etkilediği görülmektedir. Özellikle iç denetimin bağımsızlık ve iç denetim biriminin üst yönetimden gördüğü desteğin, verimliliği etkileyen faktörlerin başında geldiğini düşünen yöneticiler; işletmenin yönetim verimliliğinde daha çok, iç denetim standartlarına uyumun ve iç denetimin etkililiğinin tesir ettiğini savunmaktadırlar. Özgünlük: Çalışmanın bulguları, etkin bir iç denetim sisteminin belirleyicileri ile işletme verimliliği arasındaki ilişkiye dair gelişen literatüre katkıda bulunmakla birlikte, hükümetin ve işletme yöneticilerinin, iç denetim fonksiyonunun rollerine ilişkin farkındalık yaratmaktadır.

The article analyses the effect of factors impact on Social Responsibility Accounting (SRA) in listed Enterprises on Vietnamese Stock Exchange, providing more empirical evidence on factors affecting SRA. The research utilize a questionnaire survey of managers, chief accountants, and cost accountants in listed companies. The survey results collected 198 questionnaires. After eliminating the invalid questionnaires due to many blank cells, the author chose to use 183 questionnaires. The study employs Cronbach's alpha analysis, exploratory factor analysis and multivariate regression analysis. Research results show that all 5 factors positively affect SRA, which includes legal regulation pressure, accountant's qualifications, firm characteristics, perception's top manager, and demand for CSR disclosure. According to results from the study, our paper has proposed recommendations to improve the ability of listed enterprises to successfully implement SRA.

The method of internal audit of activity results of enterprises of hotel and restaurant business is improved, providing an integral system of information management about the received incomes, incurred expenses and the formed financial results by types of services, allocated levels of audit, centers of responsibility with the use of these audit procedures. One of the important elements of internal audit, which makes it possible to audit the activity results, is the use of forms of internal reporting: audit of the formation of the cost of goods sold in the restaurant and provided hotel services; audit-accumulative information on the cost of turnover of the restaurant unit and information on internal audit of income from the sale of goods in the restaurant and income from the provision of hotel services. The application of reporting forms and the procedure for dealing with them consists in the formation of a qualitatively new information support, which enables to react promptly to changes in the activities of enterprises of hotel and restaurant business.

The overall objective of this study was to examine factors affecting the effectiveness of internal audit of selected public institutions in Hargeisa Somaliland. Explanatory research design has been used with primary data by employing quantitative research method. The quantitative research method was used through 115 usable self-administered questionnaires. The questionnaire were constructed in to a 5 point Likert scale form and distributed to internal auditors, and internal audit experts the study data has been analyzed by using statistical package Stata version 17. According to the regression results of the study Technology and internal audit quality are positive and statically significant factors which determining the effectiveness of internal audit in selected Somaliland public institutions, other factors such as Management support and independency of internal auditors, also have positive relationship with IAE, as regression result show other variables show negative relationship with the internal audit effectiveness, so the researcher recommended the Somaliland Ministry of Finance must work one motivating and trigger the use of technology in the internal audits. The researcher also recommends that Somaliland ministry of finance must develop suited internal audit standards applicable in the Somaliland context to develop the quality of the internal audit in Somaliland context.
Key Words: internal audit, internal audit effectiveness, internal audit quality, Management support, internal auditors’ independency, relationship between internal and external auditor

ÖZ İç denetimin-değer katarak ve işletme faaliyetlerini geliştirerek-işletmenin amaçlarını başarmasına yardımcı olduğu iddia edilir. İç denetimin kattığı toplam değer parasal olarak ifade edilemediğinden veya temel performans göstergelerindeki değişim cinsinden ölçülemediğinden,bu iddia paydaşlarca kolayca anlaşılamamaktadır. Bu nedenle, iç denetimin ifade sorununu ortadan kaldıracak iletişim yollarının seçilmesi uygun olacaktır. Bu çalışmada, Türk finans sektöründeki işletmelerin iç denetim birimlerine iç denetimin katma değerine ilişkin sorular yöneltilmiştir. Varılan sonuçlar yukarıda özetlenen ifade sorununu destekleyici niteliktedir.

The process of managing institutions of the public finance sector should be subject to improvement and therefore should also be subject to ongoing control and periodic comprehensive audits. In units of the public finance sector, given the need of improving the efficiency of public tasks implementation, a significant role is played by management control, understood as overall measures taken to ensure the implementation of objectives and tasks in a legitimate, effective, economical and timely manner. A particularly important element of the management control system is the internal audit, i.e. an independent advisory and verification activity, the objective of which is to improve the operational efficiency of the organization and to bring added value to it. Technical progress, changing legal regulations and organizational forms of business entities and institutions of the government administration sector enforce constant adjustments of procedures for control processes and auditing activities. Procedures for conducting internal audit processes should be subject to permanent improvement, because in this way the quality of service of public sector institutions towards the society and the effectiveness of the state functions are improved.

İşletme yönetiminin finansal tablolarda sunduğu bilgilerin, iddia ve beyanlarının, önceden belirlenmiş ölçütlerle karşılaştırılarak doğruluğu hakkında kanıya ulaşmaya çalışan muhasebe denetiminde denetçi davranışlarını anlamak, denetim başarısı için her geçen gün daha da önem kazanmaktadır. Bağımsız denetimin uygulama alanının giderek yaygınlaşmasının da etkisiyle denetim sürecinde yer alan denetçilerin davranışlarının anlaşılması önemli hale gelmiştir. Özellikle denetim firmalarının yeni müşteriler bulmasında denetçilerin girişimci özellikleri ön plana çıkmaktadır. Bu kapsamda hazırlanan çalışmada muhasebe denetiminde yer almış denetçilerin girişimci özelliklerinin müşterilerine karşı sorumluluk ve müşterilerini kayırma algıları ile bağımsızlık algıları üzerinde ne tür etkileri olduğunun incelenmesi amaçlanmıştır. Çalışma Marmara bölgesinde yer alan 223 denetçiden anket aracılığıyla toplanan verilerin yapısal eşitlik analizi ile incelenmesi yoluyla elde edilen bulguları içermektedir. Bulgulara göre denetçilerin girişimci özelliklerindeki artış müşterilere karşı sorumluluk algıları üzerinde artışa neden olurken kayırmacılık eğilimlerini negatif yönde etkilemektedir. Bunun yanında müşteriye karşı sorumluluk algısındaki artış kayırmacılık eğilimini pozitif etkilemektedir. Denetçi bağımsızlığı ise kayırmacılık eğilimi ile ters yönlü anlamlı bir ilişkiye sahiptir. Yani kayırmacılık eğilimleri artan denetçilerin bağımsızlık algıları azalmaktadır. Sorumluluk algısı ile denetçi bağımsızlığı arasında herhangi bir anlamlı ilişkiye rastlanmamıştır.

The study aimed to investigate the challenges perceived by the external auditors with particular reference to the audit firms in the Sultanate of Oman. The study was conducted in Muscat, the capital city, where a sample of 30 auditors was selected from five different audit firms through random sample technique. The primary data was collected by administering questionnaires and collected both quantitative and qualitative data which was further processed using weighted average, simple average and standard deviation. The results of the study revealed that the external auditors encounter many challenges like clients &#39;rejection of auditors&#39; conclusions, frustration with long hours of work, lack of evidential information etc. The challenges perceived by the external auditors were different on the basis of their gender, nationality, age and years of work experience.

Giriş:

Ölkəmizin milli iqtisadiyyatının bazar prinsipləri əsasında qurulması, azad sahibkarlıq fəaliyyətinin geniş miqyaslı şəkildə vüsət alması idarəetmənin də güclənməsinə və xüsusi nəzarət sisteminin formalaşmasına şərait yaratmışdır.
Bildiyimiz kimi, iqtisadi inkişaf sürətləndikcə ona nəzarət etmək və onu balanslı şəkildə idarə etmək vacibdir. Burada əsas məqam isə inkişafın və bazar münasibətlərinin dəyişməsi ilə yanaşı, bu mərhələlərin hər birində baş verə biləcək riskləri öncədən təxmin edib, qarşısını almaq və yüksək səviyyədə nəzarətli şəkildə inkişafını təmin etməkdir.
Bəhs etdiyimiz nəzarət və risklərin qiymətləndirilməsini IX əsrdən ( bəzi mənbələrdə isə 1200-cü il ) bu yana “audit” adlandırdığımız xidmət növü həyata keçirir. Bu fəaliyyət isə ölkəmizdə 1991-ci ildən etibarən başlamışdır.
Audit əsasən, maliyyə təhlili, hesabatların və sənədlərin düzgünlüyünün yoxlanılması, balans nəticələrinin qiymətləndirilməsi, həmçinin müəssisələrin daxili korporativ idarə etmə sisteminə nəzarət funksiyalarını yerinə yetirir. Bu sadaladıqlarımızı da istinad götürərək ümumi belə bir nətiəcəyə gələ bilərik ki, audit dünyada və ölkəmizdə baş verən və ya baş verəcək maliyyə risklərinin, qalmaqallarının, büdcədən yayınma hallarının və ya müəssisələrin hüquqi-normativ aktlara əməl etməməsinin, korrupsiya nüanslarının, maliyyə böhranlarının-ümumlikdə iqtisadi inamsızlığın qarşısını almaq və riskləri nəzarətdə saxlamaq üçün tələb edilən bir işdir.
Audit tək nəzarətə fokus olmamışdır. Onun digər məqsədi nəzarət prosesindən sonra, müvafiq tövsiyələr əsasənda təkliflər vermək, individual tədbirlər planı hazırlamaqdır.
Bazar iqtisadiyyatında audit xidməti dəyərləndirdiyi təşkilat və təsərrüfat subyektlərinə də maliyyə vəziyyəti barəsində, həmçinin digər maraqlı tərəflərə obyektin maliyyə vəziyyəti, riskləri barəsində düzgün informasiya çatdırmalıdır.
“Bütövlükdə təhlil etdikdə, xarici ədəbiyyatlarda auditi kompleks iqtisadi

təhlil kimi əsaslandırırlar” [1.s.11]. Düşünürəmki, auditin bu şəkildə adlandırılması heç də yanlış yanaşma deyil. Mövzumun qarşıdakı hissələrində bəhs edəcəyim məqamları və mövzunun ümumi məzmunun nəzərə alaraq, deyə bilərəmki, müstəqil audit nəzarəti, müəssisələrin və ya fəaliyyətlərin 0-dan qurularaq, inkişafında böyük rol oynayır. Yüksək səviyyədə dövlət nəzarətinin olması belə, müstəqil və sərbəst şəkildə qiymətləndirilməsinin yerini tamamlaya bilmir.
Azərbaycan Respublikasının Prezidenti cənab İlham Əliyevin sözləri ilə desək, “Azərbaycan Respublikasının iqtisadiyyatı inkişaf etdikcə və onun dünya təsərrüfat sisteminə inteqrasiyası gücləndikcə iqtisadi-maliyyə münasibətlərində şəffaflığın təmin olunmasında, iqtisadi cinayətkarlığa və korrupsiyaya qarşı mübarizədə auditin imkanlarından daha geniş istifadə etmək zərurəti yaranır. Bunun üçün müstəqil maliyyə nəzarəti sahəsində mütərəqqi dünya təcrübəsini öyrənmək və milli iqtisadiyyatın xüsusiyyətlərini nəzərə almaqla ölkəmizdə tətbiqini genişləndirmək çox vacibdir” [2.s.5].
Müəssisə və təşkilatlarda audit yoxlanışı vacib yer tutur. Buraya həm daxili, həm də kənardan cəlb edilən yoxlamalar daxildir. Bu yoxlamaların və nəzarətin olmaması müəssisənin fəaliyyətində dəhşətli sonluqlara yola aça bilər. Bunların qarşını almaq üçün də ilk addım daxili nəzarətə və daxili audit yoxlamalarına önəm verməkdir. Daxili audit sayəsində müəssisə həm fəaliyyətinin səmərəlilik dərəcəsini, həm daxili idarə etməsində başverən nöqsanları, həmçinin maliyyə hesabatlarında baş tutan boşluqları və ən əsası isə ümumi fəaliyyətində olacaq risk ehtimallarını görə və onların düzəldilməsi yolunda tədbirlər həyata keçirə bilərlər.

Buraxılış işimin məqsədi: daxili auditin önəmi, onun nəzarət sistemində tutduğu mövqe, ölkəmizdə daxili auditin vəziyyətinin təşkili və onun əsaslandığı hüquqi-normativ bazası; kommersiya təşkilatlarında daxili auditin rolu, təşkili, mənfi və müsbət dəyərləndirilməsi, həmçinin təkminləşdirilməsi, son zamanların aktual audit prosessləri daha dərindən araşdırmaq məqsədi daşıyır.

Buraxılış işimin vəzifəsi: yuxarıda qeyd etdiyim məqsədlərə çatmaq üçün müəyyən vəzifələr yerinə yetirilməlidir:
- Daxili auditin əhəmiyyəti və mahiyyətini dərk etmək
- Həmçinin daxili auditin prinsiplərini, vəzifələrini, tarixi inkişaf yolunu öyrənmək
- Kommersiya təşkilatlarında daxili auditin təşkili metodikası ilə bağlı informasiyalar əldə etmək
- Daxili auditin təkminləşdirmə üsullarını yaxından izləmək

Buraxılış işimin obyekti: kommersiya təşkilatlarında daxili auditin təşkili və metodikasıdır.

Buraxılış işimin metodoloji əsası: buraxılış işim yəni, kommersiya təşkilatlarında daxili auditin təşkili və metodologiyası ilə bağlı mövzum baza nəzəri biliklər, ümumiləşdirmə və müqayisə xaratkerli fikirlər, tarixi inkişaf yolunun detallı analizi, bu dövrlər ərzində lazımlı konsepsiyalardan olan çıxarışınlar üzərindən nəzəri-metodoloji əsas qurulmuşdur. Burada müxtəlif sxemlər, cədvəllər də yer almaqdadır.

Buraxılış işimin informasiya mənbəyi: Burada həm yerli, həm də xarici ədəbiyyata üz tutulmuşdur. Xüsusi ilə Azərbaycan Respublikasının hüquqi-normativ aktları əsas baza rolunu oynayır. Bununla yanaşı, F.Hacıyev, R.Ş. Hacıyev, S.M.Səbzəliyev, Yaşar Məmmədov, R.N.Kazımov, C.B.Namazova və s. kimi dahi iqtisadçıların fikilərinin yer aldığı yerli ədəbiyyatlardan istifadə edilmişdir. Əlavə olaraq isə müxtəlif ölkələrin audit üzrə qanunları, məqalələri və internet resurları da informasiya bazası kimi yer almaqdadır.

Buraxılış işimin həcmi: İş ümumlikdə giriş, iki fəsil, nəticə və istinad etdiyim ədəbiyyat siyahısından ibarətdir. İşin daxilində cədvəl və sxemlərdən istifadəyə də üstünlük verilmişdir.

This study sought to examine the practice of internal audits in private banks in Ethiopia. Specifically, how the internal audit effectiveness is determined by the characteristics of internal auditors (independence, objectivity, and professional competency), internal audit department
performance (quality of audit work and existence of audit charter), organization member support (management support and presence of audit committee) and use of information technology. The data were collected through a questionnaire. The collected data were analyzed by using the quantitative method of regression analysis technique. To test the research hypothesis questionnaires were distributed to those working in the internal audit department, branch controllers, branch managers, and other managerial staff. The study was conducted in Addis Ababa city branches of Berhan Bank S.C and Abay Bank S.C. The respondents were
selected using purposive (judgmental) sampling techniques. The finding of the research shows that the internal auditor’s independence, objectivity, competency; management support, the existence of an audit committee, and the presence of an audit charter have a significant effect on the Internal Audit Effectiveness of Berhan Bank and Abay Bank

Bank S.C."" submitted by me for the award of the Degree of Master for Science in Accounting and Finance, is my original work and that all sources of materials used for the study have been duly acknowledged. I confirm that this thesis is my original work and has not been presented for a degree in any other university and that all sources of materials used for the thesis have been duly acknowledged.

Background and purpose: Internal audit has provided the basis of correct governance and accountability. An effective internal audit can support the organization in achieving its goals. The purpose of this research is to identify and rank the factors affecting the effectiveness of internal audit and supervision in the public sector of Iran. Method: This research is qualitative and has an applied purpose. The statistical population of the research includes two groups, 16 people from the accounting and auditing field of the public sector in a targeted manner and in the second stage, 165 experts were selected in an available and targeted way. The tools of data collection are interviews and questionnaires, and the foundational data method was used to analyze the qualitative data. Fuzzy Hierarchy Analysis (AHP) method was used to rank the dimensions and components. Findings: After reviewing and studying authoritative scientific texts and databases and based on interviews with experts and data analysis, the research results showed that the factors of mechanisms and consulting processes with a weight of 39%, evaluation of internal controls with a weight of 27%, internal audit and Results reporting with a weight of 20%, responsibility for accountability with a weight of 9%, and financial reporting and assurance of processes and operations with a weight of 5% have had the greatest and least impact on the effectiveness of internal audit and supervision in the public sector of our country, respectively. Conclusion: Internal auditing plays an important role in improving the risk management process, increasing the internal control system, and the satisfaction of people and regulatory bodies in government organizations by providing advice.

Ozet. Kamu kurumlarinda dusuk verimlilik ve surec performansi, yuksek maliyet ve hata orani gibi kalite problemleri gorulmektedir. Basarili sureclerin yuksek kalite sagladigini dusunursek, devlet kurumlarinda gozlemlenen bu kalite problemlerinin giderilmesi, sureclerin iyilesmesi ile saglanabilir. Olgunluga ulasan yazilim surec yetenek/olgunluk modellerinin sektore ozel uyarlanmasi son zamanlarda en cok gorulen egilimlerden biridir. Bu dogrultuda, ISO/IEC 15504 yapisini temel alan bir yaklasimla, kamu sureclerini tutarli bir sekilde uygulamak, yonetmek ve diger kamu kurumlari ile karsilastirabilmek icin Kamu Surec Yetenek Degerlendirme Modeli(KSYDM) gelistirdik. KSYDM’nin bir parcasi olarak gelistirilen Kamu Surec Referans Modelinde, Kamu surecleri, Kamu Kaynaklarinin Kullanilmasi ve Destek Surecleri ile kuruma-ozgu surecler olarak 2 gruba ayrilarak tanimlanmistir. Bu calismada, kuruma ozgu surecler icin gelistirilen genel surec tanimi anlatilmis ve Turkiye Cumhuriyeti Kalkinma Baka...

This study sought to examine the practice of internal audits in private banks in Ethiopia.
Specifically, how the internal audit effectiveness is determined by the characteristics of internal
auditors (independence, objectivity, and professional competency), internal audit department
performance (quality of audit work and existence of audit charter), organization member support
(management support and existence of audit committee) and use of information technology. The
data were collected through a questionnaire. The collected data were analyzed by using
the quantitative method of regression analysis technique. To test the research hypothesis
questionnaires were distributed to those who were working in the internal audit department,
branch controllers, branch managers, and other managerial staff. The study was conducted in
Addis Ababa city branches of Berhan Bank S.C and Abay Bank S.C. The respondents were
selected using purposive (judgmental) sampling techniques. The finding of the research shows
that the internal auditor’s independence, objectivity, competency; management support, the existence of
an audit committee, and the existence of an audit charter have a significant effect on the Internal Audit
Effectiveness of Berhan Bank and Abay Bank.
Keywords: Internal Audit, Internal Audit Effectiveness, Scope of the Audit Work, Audit
Work Quality, Level of Independence and Objectivity, Professional Competency, Audit
Committee, Audit Charter, Management Support

The process of managing institutions of the public finance sector should be subject to improvement and therefore should also be subject to ongoing control and periodic comprehensive audits. In the units of the public finance sector, a significant role, due to the need to improve the efficiency of public tasks implementation, is played by management control, understood as the overall measures taken to ensure the implementation of objectives and tasks in a lawful, effective, economical and timely manner. A particularly important element of the management control system is an internal audit, i.e. an independent advisory and verification activity, whose objective is to improve the operational efficiency of the organization and bring added value to it. Technical progress, changing legal regulations and organizational forms of business entities and institutions of the government administration sector enforce constant adjustment of procedures for control processes and auditing activities. Procedures for conducting internal audit processes should be subject to permanent improvement, because in this way the quality of service of public sector institutions towards the society and the effectiveness of the state functions are improved.

The existence of an internal audit function (IAF) is very important to describe companies that follow the criteria of good corporate governance, so it needs to be investigated further because there is still a lack of research that discusses IAF. This research is a quantitative study using secondary data in the form of company annual reports included in LQ45 on the Indonesia Stock Exchange. Data processing is carried out with a different approach using SEM-PLS. The purpose of this study was to determine the effect of internal and external risk management on the internal audit function. So, from our findings, it can be concluded that the level of internal risk, external agency risk, and corporate governance is not significant to the internal audit function (IAF).

Makale türü: Derleme Ekonomik, sosyal ve teknolojik gelişmeler neticesinde, işletmeler büyümüş ve piyasalara hızlı nüfus etmiştir. İşletme faaliyetlerinin, amaç ve hedeflerle uyum içerisinde olmasını sağlamak amacı ile, bir işletmenin hiyerarşik yapısı gereği yönetim ve işletmenin her bir kademesinin katıldığı kapsamlı bir kontrol mekanizmasına olan ihtiyaç kaçınılmaz hale gelmiştir. İç kontrol, şirket varlıklarının korunması, bilgilerin güvenilirliğinin sağlanması, faaliyetlerin etkinliğinin ve verimliliğinin desteklenmesi, kural ve düzenlemelere uyumun sağlanması için kullanılan tüm yöntemleri içeren organizasyon planlamasından oluşur. İç kontrol, işletmenin hedef ve amaçlarının başarılması hususunda risklerini minimize etmek ve 3.şahıslara makul güvence verebilmek için ön hazırlık aşamasının tamamlanabilmesi için geçen zamandır. İç denetim, işletmede bulunan kaynakların doğru ve etkin bir şekilde kontrol etmesini ve kullanmasını sağlamak amacıyla yönetim tarafından uygulamaya konulan sistem ve prosedürlerin sürekli olarak gözden geçirilmesini ve değerlendirilmesini sağlar. Bu işlev, yönetsel karar verme sürecinde tüm bilgileri sağlamak ve desteklemek için çok önemlidir. İşletmelerin uzun vadeli gelişimi, yalnızca iç kontrolün kontrol fonksiyonuna ihtiyaç duymaz, aynı zamanda sistemin izlenmesi ve iç denetimin erken uyarısını gerektirir. İç denetim, iç kontrol sisteminin bir parçası olmasının yanında iç kontrol sisteminin etkinliğini analiz ederek, sisteme ilişkin zayıf yönleri ortaya çıkaran etkinlikler bütünüdür. İşletmedeki içi kontrollerin verimliliği, güvenirliliği ve yeterliliğinin genel olarak değerlendirilebilmesi iç denetim faaliyetleriyle anlam ifade etmektedir. Çalışmanın amacı, iç denetimi ve değişen iç denetim yapısını genel olarak ele alarak, iç kontrol yapısı ve iç denetim arasındaki ilişkiyi ortaya koymaktır.

The objective of this paper is to investigate the impact of independence, management support and external auditors’ cooperation on Effectiveness of Internal Audit. It also investigates the moderating effect of ethical culture and mediating effect of internal controls, between major factors of internal audit (independence, management support and external auditors’ cooperation) and Effectiveness of Internal Audit in private sector of Pakistan. Cross-sectional design was used in this study. Four hundred and eighty (480) questionnaires were distributed among the auditors in the chartered accountants’ firms of Pakistan situated in Lahore on convenience basis.  Sixty-one (61) indicators were measured on five-point Linkert scale from one which refers to strongly disagree to five which denotes strongly agree.  PLS-SEM is used for the analysis of the data. The results show that there is positive relationship between two factors of internal audit (independence and external auditors’ cooperati...

The objective of this paper is to investigate the impact of
independence, management support and external auditors’
cooperation on Effectiveness of Internal Audit. It also investigates
the moderating effect of ethical culture and mediating effect of
internal controls, between major factors of internal audit
(independence, management support and external auditors’
cooperation) and Effectiveness of Internal Audit in private sector
of Pakistan. Cross-sectional design was used in this study. Four
hundred and eighty (480) questionnaires were distributed among
the auditors in the chartered accountants’ firms of Pakistan
situated in Lahore on convenience basis. Sixty-one (61)
indicators were measured on five-point Linkert scale from one
which refers to strongly disagree to five which denotes strongly
agree. PLS-SEM is used for the analysis of the data. The results
show that there is positive relationship between two factors of
internal audit (independence and external auditors’ cooperation)
and internal controls while the third factor, management support
has no relationship. Moreover, the findings show that ethical
culture has no moderating effect on the association between
internal control system and internal audit effectiveness. Similarly,
internal controls positively mediate the relationship between two
factors of internal audit (independence and external auditors’
cooperation) and Effectiveness of Internal Audit. Moreover, it
demonstrates the value of independence and the collaboration of
external auditors in enhancing the efficiency of internal auditing
and business performance. The results of this study will direct
business entities and other organizations to improve the internal
controls for enhancing the effectiveness of internal audit and
focus on independence of IAD and external auditors’ cooperation
with internal auditors as these factors are very important for
getting results from internal audit department in order to achieve
goals.

The objective of the research is to determine the effect of the Accounting Information System (AIS) on the efficiency of accounting and tasks at the Local Government Finance Office in Kota Depok. This research was conducted by survey in 2017, which was distributed to unit of analysis. The results show that AIS is positive across budgeting, accounting and reporting, auditing and control functions. The office staff displayed an ease of use while performing accounting tasks, from processing financial data through to accountability.

Modern audit method orientation (MAMO) is important for the adjustment of audit practice that is consistent with competitive circumstances. The purpose of this research is to provide a benchmark modern audit method to enhance business performance. This research uses Ordinary Least Squares (OLS) regression analysis to test all hypotheses with 262 certified public accountant (CPAs) in Thailand, There were six major findings of this research study: (1) computerized audit practice negatively impacts audit information reliability; (2) audit-client exchange positively affects audit evidence quality and audit report proficiency; (3) both enterprise risk synthesis and professional critical application positively affect audit evidence quality, audit report proficiency and audit information reliability; (4) there is an inverse relationship between audit flexibility focus and audit report proficiency; (5) there is a positive relationship between audit flexibility focus and audit information re...

The study evaluates the efficiency of Accounting Information Systems of the selected mobile telecommunication companies. The existing Accounting Information Systems which provide important sources of accounting information is viewed in the selected mobile telecommunication companies, more as the system for recording and reporting the business operations than as an information system for management decision making. Accounting Information Systems as a set of capital and human resources within an organization is responsible for the preparation of financial information and also of the information obtained from the collection and process of transaction data. The adequate accounting information is essential for taking every effective decision making process and adequate information is possible if the Accounting Information Systems run with efficiently. The efficient Accounting Information Systems is essential because it ensures that all levels of management get sufficient, adequate, relev...

The study evaluates the efficiency of Accounting Information Systems of the selected mobile telecommunication companies. The existing Accounting Information Systems which provide important sources of accounting information is viewed in the selected mobile telecommunication companies, more as the system for recording and reporting the business operations than as an information system for management decision making. Accounting Information Systems as a set of capital and human resources within an organization is responsible for the preparation of financial information and also of the information obtained from the collection and process of transaction data. The adequate accounting information is essential for taking every effective decision making process and adequate information is possible if the Accounting Information Systems run with efficiently. The efficient Accounting Information Systems is essential because it ensures that all levels of management get sufficient, adequate, relev...

Audit manajemen Sumber Daya Manusia (SDM) merupakan salah satu bagian dari audit manajemen. Audit manajemen sumber daya manusia bertujuan untuk menilai dan mengevaluasi kinerja karyawan. Audit manajemen sumber daya manusia juga lebih terfokus terhadap pencarian informasi dan data permasalahan perusahaan dari sudut pandang sumber daya manusia, lebih spesifik menyangkut suatu permasalahan yang dapat menyebabkan kegagalan perusahaan serta memberikan masukan perbaikan/perubahan atas segala kekurangan/kelemahan yang terjadi pada kegiatan operasi sumber daya manusia yang diaudit. Kinerja karyawan dapat dipengaruhi oleh sasaran audit manajemen sumber daya manusia yakni perencanaan, rekrutmen, seleksi, orientasi dan penempatan serta pelatihan dan pengembangan. penelitian ini bertujuan untuk menguji pengaruh sasaran audit manajemen sumber daya manusia terhadap kinerja karyawan Hotel The Laguna A Luxury Collection Resort & SPA Nusa Dua Bali. Dalam penelitian ini yang menjadi sampel adalah sel...

ÖZET Operasyonel risk yönetimini doğrudan ve dolaylı olarak etkileyen insan kaynakları uygulamaları ve fonksiyonları dikkati çekmektedir. Bu çerçevede Türkiye'de BDDK'nın çalışmalarına adaptasyon sureci önemlidir. Hızlı adaptasyonu sağlamak operasyonel risk yönetimini anlama ve oluşabilecek riskleri önleme açısından insan kaynakları yönetiminin ve fonksiyonlarının rolünün arttırılması ve mevcut çalışmaların kalitelerinin yükseltilmelerine bağlıdır. Bu çalışmanın amacı, bankalarda risk, operasyonel risk, insan kaynakları fonksiyonları hakkında bilgi vermek, bankacılık sektöründeki operasyonel risk ile insan kaynakları fonksiyonları ilişkisini ortaya koyarak operasyonel risklerin önlenmesi için önerilerde bulunmaktır. Bu amaçla hazırlanan anket banka çalışanlarına uygulanmıştır. Bankada, operasyonel risklerin önlenmesinde insan kaynakları yönetim işlevlerinin önemli bir etkisinin olduğu sonucuna varılmıştır. İnsan kaynakları yönetimi işlevlerinin operasyonel riskleri önlemesi açısından, personel seçim sisteminin var olduğu, performans değerleme sisteminin kurulmuş olduğu anlaşılmıştır. Ayrıca, ücretlendirme, disiplin, eğitim ve etkili bir haberleşme sistemlerin de operasyonel risklerin önlenmesinde etkili olduğu anlaşılmıştır.

Internal audit (IA) has become an important and integral function of organizations in achieving their objectives and protecting their assets. Nonetheless, IA effectiveness has received scant attention in the literature, especially in the context of developing countries such as Libya. The research aimed To analyze the impact of competencies of the internal audit team, risk management and interaction between internal auditors and audit committees on internal audit effectiveness in Libyan commercial banks. The research used the quantitative methodology for analysis.the sampling technique used in this research was random sampling. Participants in research included 105 auditors selected from branches of commercial banks in Libya. The research adopted the descriptive method using the survey from the commercial banks and its branches and analysing the impact of competencies, rick managment and auditors interection on internal audit effectivness. The results of this research showed that: fi...

Internal audit plays important roles for the organizational survival and achievement. The main purpose of this study was to examine factors affecting internal audit effectiveness and performance in ANRS government development enterprises in Ethiopia by using both quantitative and qualitative approach (mixed approach). The research used descriptive statistics by selecting governmental development enterprises in Ethiopia. The data of this study were collected from; who is employed in the selected government development enterprises. The study finding shows that internal audit effectiveness is strongly influenced by internal audit competency, management support, organizational setting and independence of internal auditor.

This paper attempts to highlight the usage of information technology for auditors at different levels and positions in audit firms in Malaysia. Factors influencing the usage of information technology in the audit processes are also investigated. Questionnaires were distributed to external auditors in Klang Valley. Descriptive statistics and regression analysis were carried out to analyze the data. Telephone interviews were also conducted to support the results. The result indicates that information technology is widely used in the audit processes. Information technology is especially used to generate the audit working papers and audited financial statements and to select samples during audit processes. The results indicate that information technology is mainly used by the senior auditors and audit managers in their organizations. The results appear to suggest that the auditors are motivated to use information technology because it helps to shorten the time of the audit process and g...

Internal auditors are considered a valuable source of information since they are more familiar with the company and its environment. This study aimed to identify the relationship between internal and external audits affecting the quality of firms' reports. To achieve the objectives of the study, a 30-item questionnaire was developed and sent to 312 external auditors and managed to collect 276 (88.5%) properly filled questionnaires. Descriptive statistics and multiple regression were used to test the hypotheses of the study. The results show that Jordanian auditors perceived favorably the cooperation between internal and external auditors to enhance the quality of financial reporting. For instance, the results revealed positive and significant effect of objectivity in enhancing the level of cooperation between internal and external auditors in a way that increased the level of financial reporting quality. Moreover, the quality of financial reporting has been affected positively resulting in the positive effect of the technical competence of the internal audit's work and professional care. Finally, the cooperation between the two auditing teams was noticeable through the nature and scope dimension that, in turn, increased the quality of financial reporting. Based on these results, external auditors are highly recommended to rely on internal audit works which could lead to enhance financial reporting quality.

The process of managing institutions of the public finance sector should be subject to improvement and therefore should also be subject to ongoing control and periodic comprehensive audits. In units of the public finance sector, given the need of improving the efficiency of public tasks implementation, a significant role is played by management control, understood as overall measures taken to ensure the implementation of objectives and tasks in a legitimate, effective, economical and timely manner. A particularly important element of the management control system is the internal audit, i.e. an independent advisory and verification activity, the objective of which is to improve the operational efficiency of the organization and to bring added value to it. Technical progress, changing legal regulations and organizational forms of business entities and institutions of the government administration sector enforce constant adjustments of procedures for control processes and auditing activities. Procedures for conducting internal audit processes should be subject to permanent improvement, because in this way the quality of service of public sector institutions towards the society and the effectiveness of the state functions are improved.

The purpose of this study is to investigate the factors affecting an internal audit effectiveness (IAE) in the Libyan commercial banks. Therefore, this study employed a quantitative method through convenience sampling survey. To achieve objectives of the study, questionnaires were distributed online to 113 Libyan commercial banks. Eighty questionnaires were retrieved back from the internal auditors in the banks at the response rate of 70.8%. The data was analyzed through Statistical Package for Social Sciences (SPSS). The result showed direct relation effects of management support, organizational independence of internal auditors, competence of internal auditors and audit experience with the IAE within the Libyan commercial banks. According to the regression output, management support has significant and positive contribution for the IAE, while the other three variables: the organizational independence of internal auditors, competence of internal auditors and audit experience have s...

This paper focuses on the factors that affect the effectiveness of internal audit in the South Gondar Zone, with a particular focus on the internal audit department found in different wored as in the zone. Methods, The study uses a mixed research approach, by examined six factors: internal audit independence, internal audit competency, management support, the relationship between internal auditors and external auditors, the organizational setting, and the scope of internal audit work. The total population of the survey consisted of 144 internal auditors found in various woredas in the Southern Gonder Zone. The data were analysed using descriptive and inferential statistics such as Pearson correlation and multiple regression using Statistical Package for Social Science (SPSS) version 20. Findings: The results show that all six independent variables are positively correlated and make a positive contribution to the effectiveness of internal audit in public sector offices. Conclusions: All six independent variables account for 87.9% of the contribution to the effectiveness of internal audit in the South Gonder zone.

The main purpose of this study is to investigate the determinants of internal audit effectiveness of the GC-1 Private construction companies in Ethiopia. This investigation is focused on 14 purposely selected GC-1 Private construction companies in Ethiopia that are expected to represent all other GC-1 Private construction companies. The Internal Auditors and Managers of the companies (General Managers and Deputy General Managers) of the selected GC-1 Private construction companies are the source for the required data to the researcher through the questionnaires administered. In Addition, the finding of this study is to show the direct relation effects of involvement of internal auditors in management activity, Auditor Skill, Management Support, Reporting structure and Management View with the internal audit effectiveness on GC-1 Private construction companies in Ethiopia. According to the regression output the involvement of internal auditors in management activity is negatively rel...