Literature Review of the influence of Internal Audit Function on Corporate Governance

Newman Wadesango (), Blessing Nyakumwa and Lovemore Sitsha
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Newman Wadesango: University of Limpopo, RSA
Blessing Nyakumwa: Midlands State University
Lovemore Sitsha: Midlands State University

Journal of Economic and Social Development, 2023, vol. 10, issue 02, 01-12

Abstract: Internal audit is thought to play a role in the centralized management of internal control and risk in corporate governance. A corporation's direction, control, and accountability are governed by a system of procedures, conventions, value codes, policies, regulations, and structures known as corporate governance. Corporate governance ensures that the company is run efficiently, that goals are achieved, and that resources are managed with the highest level of legality and probity. The purpose of this desktop study was to establish the influence of internal audit function on corporate governance in a parastatal companies. The study established that there is a positive relationship between the effectiveness of internal audit functions and corporate governance.

Keywords: Internal Audit Function; Parastatal; Corporate Governance; NSSA (search for similar items in EconPapers)
JEL-codes: A11 (search for similar items in EconPapers)
Date: 2023
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