What question did this study set out to answer?

To determine whether senior management and audit committees differ in their perceptions regarding the key drivers and measures of internal audit effectiveness.

January 10, 2018Managerial Auditing Journal

Drivers of stakeholders’ view of internal audit effectiveness

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To determine whether senior management and audit committees differ in their perceptions regarding the key drivers and measures of internal audit effectiveness.
Surveyed heads of internal audit functions, audit committee chairpersons, and senior management across the South African public sector.
Conducted exploratory factor analysis and principal component analysis to reduce survey item sets into continuous scores.
Performed multivariate multiple regression analyses to evaluate the relationships between effectiveness drivers and stakeholder-specific measures.
Senior management and audit committees differed significantly in the perceived level and prominence of drivers influencing internal audit effectiveness measures.
No statistically significant similarities were found between the views of senior management and audit committees regarding the drivers of internal audit effectiveness.

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Implication

Survey reveals divergent priorities for internal audit effectiveness between audit committees and senior management, highlighting the need to manage distinct stakeholder expectations.

Cite This Study

Erasmus et al. (2018) studied this question.

synapsesocial.com/papers/6a768c655c9af0cec87d187d https://doi.org/10.1108/maj-05-2017-1558

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Implication

Survey reveals divergent priorities for internal audit effectiveness between audit committees and senior management, highlighting the need to manage distinct stakeholder expectations.

Drivers of stakeholders’ view of internal audit effectiveness

Key Points

Discussion

Implication

Cite This Study

Drivers of stakeholders’ view of internal audit effectiveness

Key Points

Discussion

Implication

Cite This Study

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Also Consider