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September 10, 2025

Factors Affecting the Internal Audit Effectiveness: Empirical Evidence from the Professionals’ Perception within an Emerging Country

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Internal audit effectiveness is positively influenced by independence and compliance, promoting better processes.
The analysis indicates that professionals recognize the role of competences in enhancing internal audit quality outcomes.
Data was collected from a survey of professionals in Romania's corporate sector, utilizing linear regression for analysis.
The findings contribute to both practical applications and theoretical understanding of internal audit functioning in emerging markets.

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Survey reveals perceptions on effectiveness from internal audit professionals, suggesting compliance and independence are key factors.

Natalia Maria Geapcă (2025) studied this question.

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