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Journal:   JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)   Spring 2019 , Volume 11 , Number 41 ; Page(s) 129 To 146.
 
Paper: 

Investigating Factors Affecting Internal Audit Quality

 
 
Author(s):  Moshtaridoost Touraj, Dastgir Mohsen
 
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Abstract: 
Strengthen of the internal audit department in the public sector as one of the internal key aspects of corporate governance has and effective relationship with the quality of audit in internal audit. Quality of internal audit has an aligned and meaningful connection with measures such as related education level, professional experience, and membership in professional bodies, and independence of internal audit department, however, the professional experience of chief audit executive in the department does not have such a meaningful connection. Following studies in this research, it has been concluded that disconnection of professional experience of a chief audit executive with quality of audit could have been related to ignoring the professional experience of he/ she as the chief audit executive. It has been also concluded in this research that audit quality could happen through employing auditors who have related education degree, professional experience, good command of internal audit standards, mastery in accounting standards, deep insight into management principles, understanding of economy and information technology sciences, and also adhering the auditors to independence and objectivity and their membership in local and international professional bodies in appropriate scale for internal audit department. The professional experience of the chief audit executive could also have a great contribution to the strengthening of the quality of the internal audit.
 
Keyword(s): Internal Audit,Internal Audit Quality
 
 
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APA: Copy

Moshtaridoost, T., & DASTGIR, M. (2019). Investigating Factors Affecting Internal Audit Quality. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 11(41 ), 129-146. https://www.sid.ir/en/journal/ViewPaper.aspx?id=789662



Vancouver: Copy

Moshtaridoost Touraj, DASTGIR MOHSEN. Investigating Factors Affecting Internal Audit Quality. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH). 2019 [cited 2022May24];11(41 ):129-146. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=789662



IEEE: Copy

Moshtaridoost, T., DASTGIR, M., 2019. Investigating Factors Affecting Internal Audit Quality. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), [online] 11(41 ), pp.129-146. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=789662.



 
 
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