The Influence of Auditor Experience, Management Support and Internal Control Effectiveness on the Effectiveness of the Internal Audit Function

Abstract

This article examines the factors influencing the effectiveness of internal audit functions, with a focus on Auditor Experience, Management Support, and Internal Control Effectiveness. Experienced auditors possess a deeper understanding of internal processes and risk controls, which are critical to maintaining audit integrity. Management support ensures that internal auditors have access to the necessary resources and autonomy to execute their duties effectively, thereby enhancing the audit's credibility among stakeholders such as top management and boards of directors. Internal control effectiveness refers to a system's capacity to prevent or detect non-compliance and fraud, necessitating comprehensive knowledge of operational procedures, business risks, and advanced analytical skills to evaluate control systems. This study aims to provide a nuanced understanding and establish robust hypotheses on the interrelationships between these factors in internal audits, ultimately improving audit effectiveness across various sectors. The literature review reveals that: (1) auditor experience significantly influences internal audit effectiveness, (2) management support is pivotal to effective auditing, and (3) robust internal controls are essential for ensuring the integrity of audit functions.