The effectiveness of IA lies in the auditors' ability to achieve established goals and objectives within the organization (Dittenhofer, 2001)However, Hodge (2012) mentioned that, many internal auditors
have become dissatisfied in the jobs, which has led to a reduction in productivity within the organization and has decreased the levels of performance.
The present study aimed to investigate the relationship between uses of information technology in internal auditing by internal auditors
So the question arises, can internal auditors
rely on the work performed by external auditors and at the same time ensure the integrity of the information?
b) The internal auditor
may be given the role of a contact point for concerns to be raised;
"I enjoyed the rapport we developed during the meeting and wondered if there were other credit union internal auditors
* The internal auditor
should be committed to professional standards of conduct.
In response to the expanded role of internal auditors
, the Institute of Internal Auditors
(IIA), the professional organization that sets standards for the work of internal auditors
, underwent its own evolution.
The primary core characteristic is that the internal auditor
reports directly to the head or the deputy head of the government agency, and that the internal auditor
is in a staff role entirely independent of line or operational responsibilities and duties.
Incentive-based compensation of the internal audit function influences external auditors' determination of internal auditor
objectivity and, accordingly, increases their assessment of risk, particularly when such bonuses are paid in stock and not cash.
They also noted that the increased internal auditor
accountability that comes with greater transparency has the potential to increase internal auditor
When you want to prevent fraud before it happens, this is where the value of an internal auditor
becomes necessary and relevant.