Examining the critical factors of internal audit effectiveness from internal auditors' perspective: Moderating role of extrinsic rewards.

ABSTRACT: An effective internal auditor can support an organization in achieving its goals and protect its assets and funds. However, to be effective, the internal auditors need to be empowered with relevant resources. This study aims at probing the influence of the empowerments (management support, external auditors' collaboration, independence, size of internal audit units, and extrinsic rewards) on the internal auditors' effectiveness, and to examin whether extrinsic rewards moderate the association between respective empowerments and the effectiveness of Jordanian public sector internal auditors'. The current work relied on 117 surveys collected from Jordan's internal audit and financial managers in the public sectors. According to the Resource-Based View (RBV), the findings show that management

SUBMITTER: Alqudah H 

PROVIDER: S-EPMC10570590 | biostudies-literature | 2023 Oct

REPOSITORIES: biostudies-literature