Abstract

THE INFLUENCE OF AUDIT TEAM AND INNER AUDIT FEATURES ON INNER AUDIT QUALITY AND AUDIT FEES

Omar Turki Hazzaa, Dewi Fariha Abdullah

Volume: 10 Issue: 4 2020

Abstract:

The internal audit function is one of the key components in measuring the good governance that developed toward the maturity with the passage of time(Nitonde, 2016). The internal audit was considered as ‘watchman’ of the organization in past but its effectiveness and requirement have seen significant modification in the recent years. The reason for such modifications was due to the increase in the organizational structure and working complexities and the conversion of theworld into a global village. The modified function of the internal audit now works as a consultation that includes risk management. Control assurance, and compliance work (Bubilek, 2017; Stewart & Subramaniam, 2009). Resultantly, such improvements and expansions compelled the research community as well as the business to evaluate and improve the role of internal audit in the business. In specific, the researchers are focusing that how the internal audit can contribute to the external audit. They emphasize on the issues that could affects the role of the internal audit positively.

DOI: http://doi.org/10.37648/ijrssh.v10i04.007

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