Abstract

PurposeThe purpose of the study is to identify factors impacting the effectiveness of internal audit services.Design/methodology/approachBased upon a case study of a large public sector higher educational institution in Ethiopia, the paper examines how internal audit quality, management support, organizational setting, auditee attributes, and the interplay among these factors, influence internal audit effectiveness.FindingsThe findings of the study highlight that internal audit effectiveness is strongly influenced by internal audit quality and management support, whereas organizational setting and auditee attributes do not have a strong impact on audit effectiveness.Research limitation/implicationsAs in all case studies, the generalisability of the conclusions is limited.Originality/valueInternal audit services have apparently hitherto been the subject of limited examination. However, this study, in arguably the most thorough treatment so far, highlights the areas requiring improvement.

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