Factors Influencing Internal Audit Effectiveness: An Analytical Study in the Public Sector of Erbil

Kamaran  Yousif; Farooq Abdullah; Halima Saeed; Anas Hamad; Asra Adil

Article Details

Factors Influencing Internal Audit Effectiveness: An Analytical Study in the Public Sector of Erbil

Authors:

Kamaran Yousif | Farooq Abdullah | Halima Saeed | Anas Hamad | Asra Adil

Publisher:

International University of Erbil

Journal:

Academic Journal of International University of Erbil Vol.2 Issue 1, pp.47-57

Document Type:

Article

Publication Date:

1/2025

Document Language:

English

Document ID (Org No.):

2001930205

pISSN:

3080-7174

Keywords:

Abstract:

 This study investigates the factors influencing internal audit effectiveness within the public sector of Erbil. The primary focus is on management support, organizational settings, and auditor development, all of which are considered critical for improving audit quality. A quantitative research design was employed, using a structured questionnaire distributed to internal auditors and management personnel in public organizations across Erbil. The results, analyzed through Exploratory Factor Analysis (EFA), revealed five key factors impacting audit effectiveness: auditor development and technology, managerial support and guidance, managerial decision-making, auditor autonomy, and internal audit policies. Notably, management support emerged as the most significant determinant of effective audits. These findings highlight the importance of fostering an environment of managerial engagement, professional development, and auditor independence to enhance transparency and governance in the public sector. The study contributes valuable insights for policymakers seeking to improve audit practices in developing regions and suggests areas for future research, including expanding the scope to other regions and exploring the role of technology in audit processes.

Article Details

Factors Influencing Internal Audit Effectiveness: An Analytical Study in the Public Sector of Erbil

Authors:

Kamaran Yousif | Farooq Abdullah | Halima Saeed | Anas Hamad | Asra Adil

Publisher:

International University of Erbil

Journal:

Academic Journal of International University of Erbil Vol.2 Issue 1, pp.47-57

Document Type:

Article

Publication Date:

1/2025

Document Language:

English

Document ID (Org No.):

2001930205

pISSN:

3080-7174

Internal Audit Effectiveness

Public Sector Auditing

Management Support

Auditor Development

Erbil

Issues

Article Details

Factors Influencing Internal Audit Effectiveness: An Analytical Study in the Public Sector of Erbil

Authors: Kamaran Yousif | Farooq Abdullah | Halima Saeed | Anas Hamad | Asra Adil

Publisher: International University of Erbil

Journal: Academic Journal of International University of Erbil Vol.2 Issue 1, pp.47-57

Document Type: Article

Publication Date: 1/2025

Document Language: English

Document ID (Org No.): 2001930205

pISSN: 3080-7174

Internal Audit Effectiveness

Public Sector Auditing

Management Support

Auditor Development

Erbil

Issues

Authors:

Kamaran Yousif | Farooq Abdullah | Halima Saeed | Anas Hamad | Asra Adil

Publisher:

International University of Erbil

Journal:

Academic Journal of International University of Erbil Vol.2 Issue 1, pp.47-57

Document Type:

Article

Publication Date:

1/2025

Document Language:

English

Document ID (Org No.):

2001930205

pISSN:

3080-7174