Influencing factors for internal audit effectiveness in the Indian context


Joshi, Prem Lal and Marthandan, Govindan (2023) Influencing factors for internal audit effectiveness in the Indian context. Afro-Asian J. of Finance and Accounting, 13 (2). p. 253. ISSN 1751-6447

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This research is to assess the empirical evidence on the critical determinants of internal audit (IA) effectiveness in Indian Nifty500 companies. IA effectiveness is arguably a result of the interplay among different factors that may have an immense effect but have not been thoroughly investigated in the Indian environment. Using the proportionate stratified sampling technique, 64 usable questionnaires were received and the response rate was 28.2%. Non-response bias and common method bias were tested. From the factor analysis and multiple regression models, the following critical determinants were established: 1) 'interaction between internal auditor and audit committee'; 2) 'risk-based planning and guidelines'; 3) 'moderating role of management support with Big Data Analytics' for IA effectiveness in Indian context. The implications are the critical determinants that potentially influence this effectiveness in the changing business and technological environment which are important for policy decision purposes.

Item Type: Article
Uncontrolled Keywords: internal audit effectiveness, audit committee, risk-based planning, big data and analytics, BDA, management support, critical determinants, moderating role ACCESS OPTIONS
Subjects: H Social Sciences > HF Commerce > HF5001-6182 Business > HF5601-5689 Accounting. Bookkeeping
Divisions: Faculty of Management (FOM)
Depositing User: Ms Nurul Iqtiani Ahmad
Date Deposited: 02 Jun 2023 02:07
Last Modified: 02 Jun 2023 02:07


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