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This is a Literature Review study.

September 10, 2025

Optimizing Internal Audit as a Pillar of Managerial Control: A Literature Review

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Internal audit enhances organizational governance and risk management, ensuring effective control systems in firms.
The literature review indicates that auditor competence, independence, and management support significantly influence effectiveness.
Optimization strategies like data-driven technology and improved communication can strengthen internal audits in organizations.
Challenges in internal audit implementation include limited resources and rapid regulatory changes, necessitating transformation.

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Literature review analyzes internal audit's role in governance and risk management, suggesting optimization strategies.

Nabila Atari Syafira Dewi (2025) studied this question.

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