A Theoretical Discussion of Internal Audit Effectiveness in Kuwaiti Industrial SMEs
Awn Metlib Al-Shbail () and
Turki A. A. Turki ()
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2017, vol. 7, issue 1, 107-116
This paper aims to scrutinise the association between the internal audit effectiveness and the four factors associated with International Standards for Professional Practice of Internal Auditing (ISPPIA): independence of internal auditors, scope of internal auditors, management support, and audited cooperation. The relationship between these factors and Satisfaction of internal auditors is also examined. Further, the moderating effect on the relationship between these factors (if present) and the effectiveness of IA among industrial SMEs in Kuwait are investigated through satisfaction of internal auditors. By ascertaining the effectiveness of IA at the industrial firms via theories as well as variables, this paper broadens the available literature on the effectiveness of IA.
Keywords: Internal audit effectiveness; satisfaction of internal auditors; Kuwaiti Industrial SMEs (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
http://hrmars.com/hrmars_papers/Article_11_A_Theor ... it_Effectiveness.pdf (application/pdf)
http://hrmars.com/hrmars_papers/Article_11_A_Theor ... it_Effectiveness.pdf (text/html)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:7:y:2017:i:1:p:107-116
Access Statistics for this article
More articles in International Journal of Academic Research in Accounting, Finance and Management Sciences from Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences
Bibliographic data for series maintained by Hassan Danial Aslam ().