This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of … influence on internal audit effectiveness, whereas the competence of internal auditors and quality of internal audit work did … not affect internal audit effectiveness. …

Recent legislations oblige organizations to monitor the effectiveness of internal control mechanisms that are necessary … to prevent fraud. However, little is known about the effectiveness of different internal controls. We investigate whether …

) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may … through an “effectiveness lens”. The “outside-in” perspective is regarded as particularly valuable. Findings - First, common … that influence IA effectiveness are synthesized. Third, promising future research paths that may enhance IA's value …