The Perceptions on IIA’s Standards and Internal Audit Quality: Evidence from Albania Banking Industry

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The Associations of Internal Audit Quality with Job Burnout and Job Satisfaction Based on Theory of Reasoned Action

“…This is because audit quality is a complex concept and should not be confined to a single general definition (Francis, 2011;Kilgore, 2014). According to Üç and Haxhiraj (2015) There is not a common definition for audit quality term in internal or external (independent) auditing literature. Audit quality is the primary aim behind the process of auditing and it can be reflected by the compliance level of auditors in conducting different phases in the auditing process (DeAngelo, 1981).…”

The Effect of Competence, Work Experience, and Internal Control Auditor's on Audit Quality (Case Study on Internal Auditors of PT Bank Rakyat Indonesia (BRI) Tbk)

“…One of the cases shows that the auditor violates the principles of internal audit which is less of integrity, where the auditor accepts bribes to influence the audit results and violates the principle of competence. For competence itself, is behavior of auditors to resolved problems and measured by factors of intellectual, emotional, and social abilities to improve performance so as to produce quality audit [4].…”

The Attitudes of Internal Auditors to Internal Audit Practice in Post-communist Countries - Case of Albania

“…Secondly, it may be possible that the law "For Accounting and Financial Statements" is not directly enforcing the penalties that should be initiated when the standards are not applied correctly (Hoxha and Bollano, 2009;Shkurti and Leka, 2010). Üç and Haxhiraj, (2015) investigated internal audit quality and perception of IIA standards by internal auditors working in the banks in Albania. They conducted a questionnaire to collect data and analyzed with ANOVA and t-tests.…”