FACTORS CONTRIBUTING TO THE PERFORMANCE OF INTERNAL AUDIT
Since audit has great importance in preventing, consulting and finding cases of funds misuse, it was thought of analyzing the factors that contribute to increasing the efficiency of internal audit in the public sector which would help to set proper and more transparent governance of public financial resources. This study investigated the relationship between effectiveness and contributing factors. The data for the study were collected through other published journals. After reviewing of the published journals, the results recommend five Hypothesis for the internal audit effectiveness: -The sector to which an organisation belongs (that is, public versus private) will be related to the effectiveness of internal auditing. The function will be more effective in private organisations than in public organisations. -Greater professional proficiency on the part of the internal auditors will be related to greater auditing effectiveness. -Greater quality of the auditing work will be related to greater auditing effectiveness. -Greater organisational independence will be related to greater auditing effectiveness. -More career opportunities for internal auditors in the organisation will be related to greater auditing effectiveness.
Internal Audit, effectiveness of internal audit, INGO.