IJFAM

Article Details

Vol. 8 No. 1 (2026): June

Integrating Internal Audit Determinants for Enhancing Organizational Sustainability: A Systematic Literature Review

https://doi.org/10.35912/ijfam.v8i1.4023

Abstract

Purpose: This study aims to develop a conceptual synthesis of internal audit determinants that contribute to organizational sustainability.

Research Methodology: A Systematic Literature Review (SLR) approach was employed to examine 85 peer-reviewed articles published between 2016 and 2026. Relevant studies were retrieved from major academic databases, including Taylor and Francis, Springer, SAGE, MDPI, Emerald, and Google Scholar.

Results: Key internal audit determinants, including audit quality, competence, independence, ethical conduct, governance, management support, training, experience, and risk management capability, were frequently associated with organizational sustainability. Audit quality, competence, and independence emerged as dominant factors. Agency, contingency, institutional, and stakeholder theories were the most commonly applied perspectives. Regional, sectoral, and institutional differences influenced the relationships.

Conclusions: This review confirms that internal audit determinants play a significant role in strengthening governance mechanisms and supporting sustainable organizational performance. A conceptual framework is proposed to illustrate the relationship between internal audit determinants and sustainability.

Limitations: This study considered only English-language peer-reviewed journal articles published between 2016 and 2026, which may limit the generalizability of the findings.

Contributions: This study contributes to the literature by integrating fragmented research on internal audit determinants, identifying key determinants influencing sustainability, and proposing a conceptual framework that provides a foundation for future empirical research and policy development in governance and sustainability issues.

Keywords

Internal Audit Internal Audit Determinants Internal Audit Quality Organizational Sustainability Systematic Literature Review

How to Cite

Islam , S. ., Jahan , N. ., Mondal, D. M. S. A., & Akter, N. . (2026). Integrating Internal Audit Determinants for Enhancing Organizational Sustainability: A Systematic Literature Review . International Journal of Financial, Accounting, and Management, 8(1), 107–124. https://doi.org/10.35912/ijfam.v8i1.4023

Download Citation

Endnote/Zotero/Mendeley (RIS) BibTeX

References

  1. Abdelrahim, A., & Al-Malkawi, H.-A. N. (2022). The influential factors of internal audit effectiveness: a conceptual model. International Journal of Financial Studies, 10(3), 71. doi:https://doi.org/10.3390/ijfs10030071
  2. Abrahams, T., & Phesa, M. (2025). Analysing the factors contributing to the decline of auditors globally and avenue for future research: A scoping review. Journal of Risk and Financial Management, 18(7), 363. doi:https://doi.org/10.3390/jrfm18070363
  3. Abubakr, A. A. M., Khan, F., Alomari, K. M., Sahal, M. S. G., Yousif, N. A. I., & Yousif, H. K. (2025). The role of the internal auditor, stakeholders, and external auditor in discovering and reducing creative accounting practices in UAE companies. Security Journal, 38(1), 31. doi:https://doi.org/10.1057/s41284-025-00478-0
  4. Ait Novatiani, R., Kusumah, R., Yadiati, W., Rachmat, R., & Rachman, A. (2024). Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements. Cogent Business & Management, 11 (1), 2409339.
  5. Al Qudah, M., Alqudah, H., Lutfi, A., Alqudah, N., Marei, A., Al-Matari, Y., & Alrawad, M. (2023). Empowering audit committees: Enhancing the efficiency o f internal audits in Jordanian industrial firms. Journal of Southwest Jiaotong University, 58(4), 1336-1359.
  6. Al Shbail, M., Salleh, Z., & Nor, M. N. M. (2018). Antecedents of burnout and its relationship to internal audit quality. Business and Economic Horizons, 14(4), 789-817. doi:https://doi.org/10.15208/beh.2018.55
  7. Algabry, L., Alhabshi, S. M., Soualhi, Y., & Alaeddin, O. (2020). Conceptual framework of internal Shar??ah audit effectiveness factors in Islamic banks. ISRA International Journal of Islamic Finance, 12(2), 171-193. doi:https://doi.org/10.1108/IJIF-09-2018-0097
  8. Alharbi, A., & Stevenson, M. (2020). Refining Boolean queries to identify relevant studies for systematic review updates. Journal of the American Medical Informatics Association, 27(11), 1658-1666.
  9. Ali, S., Farooq, M., Al?Jabri, Q., & Saleem, H. M. N. (2026). Board Governance as a strategic mechanism: carbon risk and firm performance. Corporate Social Responsibility and Environmental Management, 33(3), 3832-3850. doi:https://doi.org/10.1002/csr.70358
  10. Ali, S. I., Al-taie, B. F. K., & Flayyih, H. H. (2023). The effects of negative audit and audit environment on the internal auditor performance: mediating role of auditing process independence. International Journal of Economics and Finance Studies, 15(1), 64-79. doi:https://doi.org/10.34111/ijefs.2022315104
  11. Alqaraleh, M. H., Nour, A. I., Kasasbeh, F. I., & Kielani, J. Z. (2026). Navigating financial clarity: the impact of internal audit outsourcing and auditor experience, moderated by self-efficacy in understandability of financial reporting. Journal of Islamic Marketing, 17(2), 772-790. doi:https://doi.org/10.1108/JIMA-11-2023-0383
  12. Amlayasa, A. A. B., Sudarma, I. M., & Subekti, I. (2024). The role of intrinsic motivation in mediating the impact of auditor characteristics on audit quality in Indonesia. The International Journal of Accounting and Business Society, 32(3), 374-390. doi:https://doi.org/10.21776/ijabs.2024.32.3.740
  13. Amoako, G. K., Bawuah, J., Asafo-Adjei, E., & Ayimbire, C. (2023). Internal audit functions and sustainability audits: Insights from manufacturing firms. Cogent Business & Management, 10(1), 2192313. doi:https://doi.org/10.1080/23311975.2023.2192313
  14. Amran, E. F., & Selvia, F. (2019). Pengaruh etika auditor, pengalaman auditor dan motivasi auditor terhadap kualitas audit (studi empiris kantor akuntan publik Kota Padang). COMPETITIVE Jurnal Akuntansi Dan Keuangan, 3(2), 52-62. doi:http://dx.doi.org/10.31000/c.v3i2.1741
  15. Appiah, M. K., Dordaah, J. N., Sam, A., Yeboah, S. A., & Amaning, N. (2024). Modeling the influence of internal audit efficacy on energy saving behavior: the role of sustainability audit. Sage Open, 14(2), 21582440241257784. doi:https://doi.org/10.1177/21582440241257784
  16. Ardha, N. B. D., Riwajanti, N. I., & Haris, Z. A. (2023). Fishbone diagram: Application of root cause analysis in internal audit planning. International Journal of Financial, Accounting, and Management, 5(3), 297-309. doi:https://doi.org/10.35912/ijfam.v5i3.1498
  17. Arowoshegbe, A. O., Uniamikogbo, E., & Atu, G. (2017). Accounting ethics and audit quality in Nigeria. Asian Journal of Economics, Business and Accounting, 4(2), 1-15. doi:https://doi.org/10.9734/AJEBA/2017/34826
  18. Bako, P. M. (2024). Audit committee attributes, audit quality and performance of oil and gas companies. International Journal of Financial, Accounting, and Management, 5(4), 511-522.
  19. Becerra Huamán, C., De la Cruz-Montoya, D., Gutierrez-Cuadros, J., Pilco Labajos, S., & Lopez-Almeida, M. (2025). Financial auditing as an effective tool for fraud detection: a systematic review. Journal of Risk and Financial Management, 18(9), 523. doi:https://doi.org/10.3390/jrfm18090523
  20. Bilderback, S. (2024). Integrating training for organizational sustainability: The application of Sustainable Development Goals globally. European Journal of Training and Development, 48(7-8), 730-748. doi:https://doi.org/10.1108/EJTD-01-2023-0005
  21. Bonrath, A., & Eulerich, M. (2024). Internal auditing's role in preventing and detecting fraud: An empirical analysis. International Journal of Auditing, 28(4), 615-631. doi:https://doi.org/10.1111/ijau.12342
  22. Bramer, W. M., De Jonge, G. B., Rethlefsen, M. L., Mast, F., & Kleijnen, J. (2018). A systematic approach to searching: an efficient and complete method to develop literature searches. Journal of the Medical Library Association: JMLA, 106(4), 531. doi:https://doi.org/10.5195/jmla.2018.283
  23. Bui, L., & Nguyen, T. P. (2025). A Review of Individual and Team Accountability Through Multilevel and Ethical Lenses. Journal of business ethics, 1-22. doi:https://doi.org/10.1007/s10551-025-06193-5
  24. Chen, X., Dai, Y., Kong, D., & Tan, W. (2017). Effect of international working experience of individual auditors on audit quality: Evidence from China. Journal of Business Finance & Accounting, 44(7-8), 1073-1108. doi:https://doi.org/10.1111/jbfa.12257
  25. DeSimone, S., Giuseppe, D. O., & Gerrit, S. (2021). Correlates of internal audit function involvement in sustainability audits. Journal of Management & Governance, 25(2), 561-591. doi:https://doi.org/10.1108/MAJ-10-2019-2444
  26. DeSimone, S., & Rich, K. (2020). Determinants and consequences of internal audit functions within colleges and universities. Managerial Auditing Journal, 35(8), 1143-1166. doi:https://doi.org/10.1007/s10997-020-09511-3
  27. Dewi, I. C., Sudarmanto, E., Yulianti, E. B., Legito, L., & Susanto, E. (2024). The influence of internal audit and risk control on crisis management in the tourism industry in Indonesia. The Es Accounting And Finance, 2(02), 138-149. doi:https://doi.org/10.58812/esaf.v2i02.221
  28. Drogalas, G., Pazarskis, M., Anagnostopoulou, E., & Papachristou, A. (2017). The effect of internal audit effectiveness, auditor responsibility and training in fraud detection. Accounting and Management Information Systems, 16(4), 434-454.
  29. Ernstberger, J., Koch, C., Schreiber, E. M., & Trompeter, G. (2020). Are audit firms' compensation policies associated with audit quality? Contemporary Accounting Research, 37(1), 218-244. doi:https://doi.org/10.1111/1911-3846.12528
  30. Ferreira, P., Samagaio, A., & Diogo, T. R. (2024). The role of the Internal audit’s role in the Armed Forces and its influence on organisational sustainability: a case study. Review of Business Management, 26(02). doi:https://doi.org/10.7819/rbgn.v26i02.4263
  31. Friska, R., & Agustia, D. (2025). Enhancing auditor judgment quality: a review of evidence from experimental research. Journal of Risk and Financial Management, 18(3), 115. doi:https://doi.org/10.3390/jrfm18030115
  32. Gamayuni, R. R. (2018). The effect of internal auditor competence and objectivity, and management support on effectiveness of internal audit function and financial reporting quality implications at local government. International Journal of Economic Policy in Emerging Economies, 11(3), 248-261. doi:https://doi.org/10.1504/IJEPEE.2018.093951
  33. Gherai, D. S., Sab?u Popa, D. C., Rus, L., Matica, D. E., & Mare, C. (2024). The impact of Romanian internal auditors in ESG reporting and sustainable development goals. Sustainability, 16(19), 8680. doi:https://doi.org/10.3390/su16198680
  34. Guzmán-Leguel, Y. M., & Rodríguez-Lara, S. Q. (2025). Assessment of patients’ quality of care in healthcare systems: a comprehensive narrative literature review. Paper presented at the Healthcare.
  35. Gyimah, P., & Owusu-Afriyie, R. (2025). Bank sustainability: Do corporate governance and internal audit quality matter? World Development Sustainability, 6, 100222. doi:https://doi.org/10.1016/j.wds.2025.100222
  36. Haeridistia, N., & Fadjarenie, A. (2019). The effect of independence, professional ethics & auditor experience on audit quality. International Journal of Scientific & Technology Research, 8(2), 24-27.
  37. Hassan, N. A., Mohammad Zailani, S. H., & Hasan, H. A. (2021). A meta-analysis of integrated internal audit management effectiveness towards business sustainability. Pertanika Journal of Social Sciences & Humanities, 29. doi:https://do.org/10.47836/pjssh.29.S2.16i
  38. Hazaea, S. A., Al-Matari, E. M., Khatib, S. F., Albitar, K., & Zhu, J. (2023). Internal auditing in the Arab World: A systematic literature review and directions for future research. SAGE Open, 13(4), 1-22. doi:https://doi.org/10.1177/21582440231202332
  39. Hazaea, S. A., Cai, C., Al-Matari, E. M., Al-Bukhrani, M. A., & Chong, H. G. (2025). Mapping the literature trends of internal auditing in the United States: A systematic review and directions for future research. Sage Open, 15(1), 21582440251318071. doi:https://doi.org/10.1177/21582440251318071
  40. Hazaea, S. A., Zhu, J., Khatib, S. F., & Elamer, A. A. (2023). Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research. Meditari Accountancy Research, 31(6), 1675-1706. doi:https://doi.org/10.1108/MEDAR-01-2022-1584
  41. Hegazy, M., El-Deeb, M. S., Hamdy, H. I., & Halim, Y. T. (2023). Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance. Journal of Accounting & Organizational Change, 19(5), 765-789. doi:https://doi.org/10.1108/JAOC-12-2021-0192
  42. Hikmayah, N., & Aswar, K. (2019). The impact of factors on the audit quality in Indonesia: The moderating effect of professional commitments. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(4), 285-293. doi:https://doi.org/10.6007/IJARAFMS/v9-i4/6916
  43. Irianto, G., Abdullah, S. N., Setyawan, R. A., Amirya, M., Wahyuni, S., Purwanto, P., & Hanun, N. R. (2025). Developing a fraud prevention framework for universities: a systematic literature review. Cogent Business & Management, 12(1), 2593736. doi:https://doi.org/10.1080/23311975.2025.2593736
  44. Karikari, A. M., Tettevi, P. K., Amaning, N., Opoku Ware, E., & Kwarteng, C. (2022). Modeling the implications of internal audit effectiveness on value for money and sustainable procurement performance: An application of structural equation modeling. Cogent Business & Management, 9(1), 2102127. doi:https://doi.org/10.1080/23311975.2022.2102127
  45. Khanam, Z. (2024). Effectiveness of internal auditing from the lens of internal audit factors: Empirical findings from the banking sector of Bangladesh. Journal of Financial Crime, 31(6), 1467-1484. doi:https://doi.org/10.1108/JFC-11-2023-0299
  46. Khudhair, D., Al-Zubaidi, F., & Raji, A. (2019). The effect of board characteristics and audit committee characteristics on audit quality. Management Science Letters, 9(2), 271-282. doi:https://doi.org/10.5267/j.msl.2018.11.012
  47. Lenz, R., & Jeppesen, K. K. (2022). The future of internal auditing: Gardener of governance. EDPACS, 66(5), 1-21. doi:https://doi.org/10.1080/07366981.2022.2036314
  48. Lubis, N. K., & Meutia, T. (2019). Pengaruh keahlian audit kompleksitas tugas dan etika profesi terhadap kualitas audit pada pemerintah Kabupaten Samosir. Jurnal Riset Akuntansi Dan Bisnis, 19(1), 53-65. doi:https://doi.org/10.30596/jrab.v19i1.3340
  49. Lyra, M. S., Damásio, B., Pinheiro, F. L., & Bacao, F. (2022). Fraud, corruption, and collusion in public procurement activities, a systematic literature review on data-driven methods. Applied Network Science, 7(1), 83. doi:https://doi.org/10.1007/s41109-022-00523-6
  50. Mahmud, M. D. B., Quilim, C. A., & Hasan, L. (2024). Effect of auditor ethics, audit experience, and auditor motivation on internal audit quality. Shafin: Sharia Finance and Accounting Journal, 4(1), 72-84. doi: https://doi.org/10.19105/sfj.v4i1.12772
  51. Marsudi, A. S. (2020). Determinant of Quality Audit in Sustainable Development Goals. Paper presented at the The 2nd International Conference on Inclusive Business in the Changing World, Vol1 ICIB.
  52. Marthalia, L., & Tukiran, M. (2025). Systematic literature review: OCB's role in leadership impact on knowledge sharing. International Journal of Financial, Accounting, and Management, 7(2), 225-242. doi:https://doi.org/10.35912/ijfam.v7i2.2742
  53. Mashayekhi, B., Jalali, F., & Rezaee, Z. (2022). The role of stakeholders' perception in internal audit status: the case of Iran. Journal of Accounting in Emerging Economies, 12(4), 589-614. doi:https://doi.org/10.1108/JAEE-03-2020-0064
  54. Masoud, N. (2025). Moderating effect of sustainable innovation on internal audit effectiveness and sustainability auditing practices: Evidence from Libya’s Public Sector. International Journal of Financial Studies, 13(2), 69. doi:https://doi.org/10.3390/ijfs13020069
  55. Meidawati, N., & Assidiqi, A. (2019). The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality. Jurnal Akuntansi dan Auditing Indonesia, 117-128. doi: https://doi.org/10.20885/jaai.vol23.iss2.art6
  56. Mildawani, M. T. S. (2023). Competence and motivation (auditor) on audit quality. Atestasi: Jurnal Ilmiah Akuntansi, 6(1), 351-362. doi:https://doi.org/10.57178/atestasi.v6i1.679
  57. Mondal, M. S. A., Akter, N., & Polas, M. R. H. (2023). Factors influencing the environmental accounting disclosure practices for sustainable development: A systematic literature review. International Journal of Financial, Accounting, and Management, 5(2), 195-213. doi:https://doi.org/10.35912/ijfam.v5i2.1365
  58. Napitupulu, B. E., Dewi, S., & Wijaya, A. (2023). The effect of work experience, profesionalism and remote audit on audit quality. International Journal of Informatics, Economics, Management and Science, 2(1), 15-30. doi:https://doi.org/10.52362/ijiems.v2i1.999
  59. Nassè, T. B. B. (2021). Internal audit and quality of financial reporting in the public sector: the case of University for Development Studies. Finance & Accounting Research Journal. doi:https://doi.org/10.51594/farj.v3i1.231
  60. Nawafly, A. T. M., & Alarussi, A. S. A. (2018). Board of directors, audit committee and the financial performance of listed companies in Malaysia. The Journal of Social Sciences Research, 951-957: 956. doi:https://doi.org/10.32861/jssr.spi6.951.957
  61. Nawaz, W., & Koç, M. (2019). Exploring organizational sustainability: Themes, functional areas, and best practices. Sustainability, 11(16), 4307. doi:https://doi.org/10.3390/su11164307
  62. Nerantzidis, M., Pazarskis, M., Drogalas, G., & Galanis, S. (2022). Internal auditing in the public sector: a systematic literature review and future research agenda. Journal of Public Budgeting, Accounting & Financial Management, 34(2), 189-209. doi:https://doi.org/10.1108/JPBAFM-02-2020-0015
  63. Neser, A. A., & Sitepu, J. K. B. (2022). Effect of work experience, independence, objectivity and integrity on the quality of auditor's audit results with motivation as a moderating variable. Eduvest-Journal of Universal Studies, 2(7), 1.291-291.296. doi:https://doi.org/10.59188/eduvest.v2i7.509
  64. Nguyen, C., Schinckus, C., Chong, F., Quang Binh, N., & Thuy Le Tran, D. (2024). Tourism and contribution to employment: global evidence. Journal of Economics and Development, 27. doi:https://doi.org/10.1108/JED-07-2024-0269
  65. Oyedotun, S. A., Oise, G. P., Akilo, B. E., Nwabuokei, O. C., Ejenarhome, P. O., Fole, M., & Onwuzo, C. J. (2025). The role of internal audit in fraud detection and prevention: A multi-contextual review and research agenda. Journal of Science Research and Reviews, 2(2), 76-85. doi:https://doi.org/10.70882/josrar.2025.v2i2.51
  66. Pangastuti, L. A. (2023). The role of internal auditing in upholding corporate governance standards. Advances in Managerial Auditing Research, 1(3), 114-124. doi:https://doi.org/10.60079/amar.v1i3.214
  67. Peres, F., Bondarczuk, B., Gomes, L. d. C., Jardim, L. d. C., Corrêa, R. d. F., & Baierle, I. (2025). Advances in food quality management driven by Industry 4.0: A systematic review-based framework. Foods, 14 (14), 2429.
  68. Ramadhan, I. D., & Mudzakar, M. K. (2022). The influence of abnormal audit fees, independence, and competence on audit quality. International Journal of Financial, Accounting, and Management, 4(1), 1-15. doi:https://doi.org/10.35912/ijfam.v4i1.234
  69. Reuben-Owoh, B., & Haig, E. (2025). A Systematic review of voluntary cybersecurity standards and frameworks: B. Reuben-Owoh, E. Haig. International Journal of Information Security, 24(5), 206. doi:https://doi.org/10.1007/s10207-025-01121-0
  70. Roussy, M., Barbe, O., & Raimbault, S. (2020). Internal audit: from effectiveness to organizational significance. Managerial Auditing Journal, 35(2), 322-342. doi:https://doi.org/10.1108/MAJ-01-2019-2162
  71. Samagaio, A., & Felício, T. (2023). The determinants of internal audit quality. European Journal of Management and Business Economics, 32(4), 417-435. doi:https://doi.org/10.1108/EJMBE-06-2022-0193
  72. Satria, M. R. (2020). effect of auditor's experience and ethics on audit quality in public accountant offices in Bandung city. Journal of Economic Empowerment Strategy (JEES), 3(1), 18-24. doi:https://doi.org/10.30740/jees.v3i1.67
  73. Senan, N. A. M. (2024). The moderating role of corporate governance on the associations of internal audit and its quality with the financial reporting quality: The case of Yemeni banks. Journal of Risk and Financial Management, 17(3), 124. doi:https://doi.org/10.3390/jrfm17030124
  74. Sheta, M., Osman, M. N., & Elamer, A. A. (2025). Sustainability champions: the transformative role of internal auditors in ESG assurance–a systematic review and future directions. Journal of Accounting Literature, 1-41. doi:https://doi.org/10.1108/JAL-09-2024-0255
  75. Shonhadji, N., & Maulidi, A. (2022). Is it suitable for your local governments? A contingency theory-based analysis on the use of internal control in thwarting white-collar crime. Journal of Financial Crime, 29(2), 770-786. doi:https://doi.org/10.1108/JFC-10-2019-0128
  76. Sianturi, G. P., & Anwar, C. (2025). Factors Affecting internal audit effectiveness with application of computer-assisted audit techniques as a moderating variable. Jae (Jurnal Akuntansi Dan Ekonomi), 10(1), 1-19. doi:https://doi.org/10.29407/jae.v10i1.24404
  77. Sinambela, T. (2019). Pengaruh kompetensi, independensi, dan motivasi terhadap kualitas audit. Jurnal Bisnis Dan Akuntansi Unsurya, 4(1). doi: https://doi.org/10.35968/jbau.v4i1.261
  78. Soenjaya, H. (2024). Pengaruh Independensi, Skeptisisme, dan Kompetensi Auditor Terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi. Indonesian Journal of Auditing and Accounting, 1(2), 89-108. doi:https://doi.org/10.71188/ijaa.v1i2.10
  79. Sudarma, M., Wulandari, P. P., Novianti, N., & Islami, Q. N. (2026). Soft governance and ethical behavior in public universities: the role of mindfulness and managerial support in internal auditing. Cogent social sciences, 12(1), 2606961. doi:https://doi.org/10.1080/23311886.2025.2606961
  80. Ta, T. T., & Doan, T. N. (2022). Factors affecting internal audit effectiveness: Empirical evidence from Vietnam. International Journal of Financial Studies, 10(2), 37. doi:https://doi.org/10.3390/ijfs10020037
  81. Tanbour, K. M., Ben Saada, M., & Nour, A. N. I. (2025). The impact of applying internal auditing ethics on bank risk management during crises: a field study on banks operating in Palestine. Discover Sustainability, 6(1), 901. doi:https://doi.org/10.1007/s43621-025-01435-y
  82. Thuy, L. T. T. (2025). Determinants of internal audit effectiveness and its mediating role in fraud prevention. Edelweiss Applied Science and Technology, 9(4), 1252-1264. doi:https://doi.org/10.55214/25768484.v9i4.6230
  83. Tran, T. G. T., Pham, Q. T., Tran, T. T. P., & Hien Bui, T. T. (2025). The impact of audit firm size on audit quality-an empirical study of the Vietnamese stock market. Sage Open, 15(2), 21582440251336005. doi:https://doi.org/10.1177/21582440251336005
  84. Yanuarisa, Y., Irianto, G., Djamhuri, A., & Rusydi, M. K. (2025a). Exploring the internal audit of public procurement governance: a systematic literature review. Cogent Business & Management, 12(1), 1-27. doi:https://doi.org/10.1080/23311975.2025.2485411
  85. Yanuarisa, Y., Irianto, G., Djamhuri, A., & Rusydi, M. K. (2025b). Exploring the internal audit of public procurement governance: a systematic literature review. Cogent Business & Management, 12(1), 2485411. doi:https://doi.org/10.1080/23311975.2025.2485411
  86. Zakwan, Z., Muda, I., & Sadalia, I. (2024). The influence of auditor competence, auditor independence, and auditor objectivity on internal audit effectiveness with top management support as a moderating variable (studies at legal entity state universities in indonesia). International Journal of Current Science Research and Review, 7(05), 2432-2443. doi:https://doi.org/10.47191/ijcsrr/V7-i5-03
  87. Zaqiani, S. P., & Sopian, D. (2025). The role of auditor competence and independence in enhancing internal audit quality with auditor ethics as a mediating variable. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(1), 2344-2358. doi:https://doi.org/10.31538/iijse.v8i1.5967
  88. Zarefar, A., & Zarefar, A. (2016). The influence of ethics, experience and competency toward the quality of auditing with professional auditor scepticism as a Moderating Variable. Procedia-Social and Behavioral Sciences, 219, 828-832. doi:https://doi.org/10.1016/j.sbspro.2016.05.074

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors

1 . Sadia Islam
Ahsanullah University of Science and Technology, Dhaka, Bangladesh
2 . Nusrat Jahan
Ahsanullah University of Science and Technology, Dhaka, Bangladesh
3 . Dr. Md. Saheb Ali Mondal
Ahsanullah University of Science and Technology, Dhaka, Bangladesh
4 . Nazma Akter
Rajshahi University, Rajshahi, Bangladesh

Downloads

View PDF

Statistics

Downloads

Download data is not yet available.

Issue

Vol. 8 No. 1 (2026): June
Section: Articles
WhatsApp Instagram Facebook LinkedIn Email