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September 10, 2025African Journal of Accounting and Social Science Studies

Internal Audit Functions Effectiveness influence External Auditors’ Reliance on Internal Audit Work?

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Effective internal audit functions lead to a greater reliance by external auditors on their work.
A significant positive effect was found using data from 100 senior external auditors in Tanzanian-listed companies.
Partial Least Square Structural Equation Modelling was utilized to analyze the collected questionnaire data.
Findings underscore the importance of recognizing internal audit functions for enhancing audit efficiency and effectiveness.

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Implication

This analysis demonstrates a significant link between internal audit function effectiveness and external auditors' reliance, suggesting important implications for financial audits.

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John Sosthenes Mapuli (2024) studied this question.

synapsesocial.com/papers/68c1e17054b1d3bfb60fe7ea https://doi.org/10.64717/ajass.v4i2.115

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Implication

This analysis demonstrates a significant link between internal audit function effectiveness and external auditors' reliance, suggesting important implications for financial audits.

Internal Audit Functions Effectiveness influence External Auditors’ Reliance on Internal Audit Work?

Key Points

Discussion

Implication

Cite This Study

Internal Audit Functions Effectiveness influence External Auditors’ Reliance on Internal Audit Work?

Key Points

Discussion

Implication

Cite This Study

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