期刊名称：International Business and Accounting Research Journal
电子版ISSN：2549-0303
出版年度：2020
卷号：4
期号：2
页码：89-94
DOI：10.35474/ibarj.v4i2.139
语种：English
出版社：Lembaga Pendidikan Profesional Cendekia Hotel and Business School
摘要：This study investigates the factors impact on internal audit effectiveness (IAE) in Kurdistan Iraq. Data were collected from 15 directors of Colleges and 15 internal audit managers at University of Duhok. The relationship between IAE and three principle factors has been examined using multiple regression analysis. Findings reflect that management support for IAE perceived effectiveness of internal audit from both directors of colleges and internal auditor’s perspective. Management support is related to occupy experienced and trained staff, providing sufficient resources. However, this study found insignificant relationship between independence of the internal audit and internal audit effectiveness.
