The Impact of Independence of Internal Audit Function on Transparency and Accountability Case of Zimbabwe Local Authorities

Jachi, Moses; Yona, Lucky

doi:10.7176/rjfa/10-5-06

Cited by 4 publications

(2 citation statements)

References 43 publications

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“…Independence of internal audit staff Freedom of internal auditor to carry out his or her work freely and in an objective manner. Accordingly, the regression results of Jachi and Yona (2019); Hailemarianm (2014); Kebede and Chufamo (2019); Kontogeorgis (2018);Tesema, (2018) andKirima, (2016) were evidenced that independence of internal audit has a positive effect on public good governance. Hence, the hypothesis is developed as:…”

Section: Empirical Literature Review and Research Hypotheses Developmentmentioning

confidence: 95%

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Determinants of Internal Audit Effectiveness in Promoting Public Good Governance in Sidama Refion of Ethiopia

Orkaido¹,

Moges²

2022

IBES

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This study was examined the determinants of internal audit effectiveness in promoting public good governance of sector bureaus in the Sidama regional state. To this end, the researcher employed a quantitative research approach with an explanatory research design where the effect caused by the independent variable on the dependent variable is observed through regression analysis. The simple random sampling technique was employed by the researcher. The primary data was collected through structured questionnaires. Then, inferential statistics analysis has been done through SPSS version 20 to get reliable research findings. Accordingly, the result of regression analysis showed that independence of internal, audit quality, competency, management support, professional audit standard, and information technology have a positive and statistically significant effect on public governance in the Sidama region. Based on the findings of the study, the researcher forwarded possible recommendations for bureaus to work on statistically significant variables due to fact that they have a positive influence in improving public good governance.

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Section: Empirical Literature Review and Research Hypotheses Developmentmentioning

confidence: 95%

“…The target population of the study consists of ( 188 carry out his or her work freely and in an objective manner (Jachi & Yona, 2019).…”

Section: Target Population Sample Size and Selection Techniquesmentioning

confidence: 99%

Determinants of Internal Audit Effectiveness in Promoting Public Good Governance in Sidama Refion of Ethiopia

Orkaido¹,

Moges²

2022

IBES

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Role of quality determinants of the internal audit function in corporate governance effectiveness. Senior management support as moderator: Evidence from Yemeni commercial banks

Al-Yazidi

Alhebri

Al‐Matari

et al. 2023

Banks and Bank Systems

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The purpose of this study was to determine if senior management support (SMSI) in Yemeni commercial banks mediates the association between internal audit function (IAF) quality characteristics and improved corporate governance effectiveness (CGE). Internal auditors, heads of internal audit, chairmen and participants in audit committees, CEOs, and financial management of Yemeni commercial banks were given a list of questions to answer. 158 full lists were obtained to evaluate after distributing the survey. For data analysis and hypothesis testing in this work, Smart PLS 3 was used. The study findings demonstrate a substantial relationship between CGE and IAF competence and due professional care (CPCI), IAF independence and objectivity (INOI), and IAF professional ethics (PEI). The outcomes of the study also demonstrate that there is no relationship between CGE and chief audit executive (CAE) Leadership Style (CLS). In terms of the moderate variable’s influence, the findings revealed that SMSI positively changes the link between CLS, CPCI, and corporate governance effectiveness. SMSI, on the other hand, has no influence on the link between INOI, PEI, and the efficacy of corporate governance. The findings add to the knowledge on IAF factors affecting the efficacy of CG and the role of SMSI in changing this relationship in developing countries such as Yemen. AcknowledgmentThe authors extend their appreciation to the deanship of scientific research at King Khalid University for funding this work through large groups project under grant number (RGP.2/189/44).

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The Performance of The Internal Audit Functions in Higher Education Institutions: The Auditees Perspective

Chenjerai,

Dubihlela,

Makoza

et al. 2024

IJARBM

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State-owned universities worldwide are facing challenges that cast doubt on the effectiveness of their internal audit departments. The objective of the study was to assess the current state of internal audit functions in terms of performance in Zimbabwe's higher education institutions. The research utilised a multi-case study approach, focusing specifically on state universities in Zimbabwe. Data was collected through a survey distributed to auditees in these state-owned universities and analysed the responses using multiple regression analysis. For rigor and robustness, the quantitative data was triangulated with the qualitative analysis of the auditor general reports covering the years 2013 to 2021. The qualitative findings showed that auditees generally lacked knowledge about the performance of internal audit functions in public universities. Further, the auditor general reports revealed the malpractices in state universities in the presence of internal auditors. The study recommends raising awareness about the importance of internal audit functions within university communities through training, education and displaying the internal audit charter on the university website. The auditor general must be proactive by conducting audits of the internal audit function in the state-owned universities. The lack of awareness about the internal audit function despite over a decade of existence in the ZSUs is an indication of the low value attached to the departments.

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The Impact of Independence of Internal Audit Function on Transparency and Accountability Case of Zimbabwe Local Authorities

Cited by 4 publications

References 43 publications

Determinants of Internal Audit Effectiveness in Promoting Public Good Governance in Sidama Refion of Ethiopia

Determinants of Internal Audit Effectiveness in Promoting Public Good Governance in Sidama Refion of Ethiopia

Role of quality determinants of the internal audit function in corporate governance effectiveness. Senior management support as moderator: Evidence from Yemeni commercial banks

The Performance of The Internal Audit Functions in Higher Education Institutions: The Auditees Perspective

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