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This paper aims to explore the roles and responsibilities of the internal audit function and the necessary factors for its effectiveness.

The internal audit function

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This paper aims to explore the roles and responsibilities of the internal audit function and the necessary factors for its effectiveness.
Semi-structured interviews with corporate governance actors were conducted to gather insights.
The study examined perceptions regarding the evolving role and effectiveness of internal audit.
Significant expansion and refocus of the internal audit role were observed.
Performance evaluation practices have not evolved alongside these changes, leading to assessment difficulties.

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Qualitative insights reveal evolving roles and evaluation methods of internal audit in corporate governance.

Canestrari-Soh et al. (2011) studied this question.

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