Key Factors Affecting Internal Auditor Performance: A Literature Review Paper
Abstract
The aim of this article is to highlight and review the main factors that have impact on the internal auditor. The study framework was developed on the basis of an in-depth review of the previous literature theory. Prior studies have pointed out some factors; however, there is no consensus on it, this is because of the differences in work atmosphere. Thus, the study focused on discovering the internal and external factors that have effect on auditor performance through reviewing 25 seminal scholarly works that was done in the last five years. The result showed that there are two prominent categories have impact on internal auditor performance which are internal factors (e.g., individual and organizational factors), and external factors (e.g., environmental, governmental, technological factors) that have significant impact of internal auditor performance. Eventually, the discussion and some recommendations have been suggested for future studies.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
CC Attribution-NonCommercial-NoDerivatives 4.0