“…In gauging internal audit effectiveness across multiple dimensions level of independence, reporting level, direct contact, conflictofinterest, interference, unrestricted access, appointment can contributes to GUG (Khalid & Sarea, 2021). Based on the previous research, the effectiveness of IA has been shown to have a positive influence in achieving GUG (Ahmad et al, 2017;Chakim, 2019;Muktiyanto et al, 2020). Research conducted in Kenya shows that there is a relationship between independence and IA effectiveness in supporting GUG (Kaboi et al, 2018).…”