Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/inderscience-publishers/influencing-factors-for-internal-audit-effectiveness-in-the-indian-j3FsyDGwda
References
References for this paper are not available at this time. We will be adding them shortly, thank you for your patience.
- Publisher
- Inderscience Publishers
- Copyright
- Copyright © Inderscience Enterprises Ltd
- ISSN
- 1751-6447
- eISSN
- 1751-6455
- DOI
- 10.1504/aajfa.2023.129544
- Publisher site
- See Article on Publisher Site
Abstract
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.
Journal
Afro-Asian Journal of Finance and Accounting – Inderscience Publishers
Published: Jan 1, 2023