Concepedia

Internal Audit Evaluation

Internal Audit Evaluation is a systematic assessment process, as an academic concept, that belongs to the genus of internal control evaluation methods and specifically entails the independent, objective review and analysis of an organization’s internal audit functions to determine their effectiveness, compliance, and alignment with governance standards.

173

Publications

8.9K

Citations

351

Authors

188

Institutions

Publications per year

2017–2026

49

Parents

Publications

173

Factors affecting the internal audit effectiveness: A survey of the Saudi public sector

Abdulaziz Alzeban, David Gwilliam · Journal of International Accounting Auditing and Taxation · 2014 · 325 citations

, , +12

THE DEVELOPMENT OF INTERNAL AUDIT IN SAUDI ARABIA: AN INSTITUTIONAL THEORY PERSPECTIVE

Abdulrahman A. M. Al–Twaijry, John A. Brierley, David Gwilliam · Critical Perspectives on Accounting · 2003 · 296 citations

, , +9

The internal audit function

Dominic Canestrari-Soh, Nonna Martinov‐Bennie · Managerial Auditing Journal · 2011 · 279 citations

, , +12

Resource Allocation Decisions in Audit Engagements*

Karl E. Hackenbrack, W. Robert Knechel · Contemporary Accounting Research · 1997 · 269 citations

, , +16

A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities

Rainer Lenz, Ulrich Hahn · Managerial Auditing Journal · 2015 · 261 citations

, , +15

1–5 of 173

Authors

351

  1. AS
    Arnold Schneider

    Georgia Institute of Technology, United States

    5 publications · 292 citations

    5

    h-index

  2. GS
    Gerrit Sarens

    UCLouvain, Belgium

    4 publications · 378 citations

    4

    h-index

  3. RL
    Rainer Lenz

    UCLouvain, Belgium

    4 publications · 390 citations

    4

    h-index

  4. WF
    William F. Messier

    University of Nevada, Las Vegas, United States

    4 publications · 177 citations

    4

    h-index

  5. RP
    Rajendra P. Srivastava

    University of Kansas, United States

    3 publications · 85 citations

    3

    h-index

1–5 of 351

Institutions

188

  1. UCLouvain

    Louvain-la-Neuve, Belgium

    6 h-index

    7 publications

    742 citations

  2. University of Nevada, Las Vegas

    Las Vegas, United States

    4 h-index

    7 publications

    299 citations

  3. Georgia Institute of Technology

    Atlanta, United States

    3 h-index

    3 publications

    163 citations

  4. University of Rochester

    Rochester, United States

    3 h-index

    4 publications

    490 citations

  5. University of Florida

    Gainesville, United States

    3 h-index

    4 publications

    694 citations

  6. King Abdulaziz University

    Jeddah, Saudi Arabia

    2 h-index

    2 publications

    443 citations

  7. University of Exeter

    Exeter, United Kingdom

    2 h-index

    2 publications

    345 citations

  8. Southwestern University of Finance and Economics

    Chengdu, China

    2 h-index

    3 publications

    343 citations

1–8 of 188

Venues

  1. Managerial Auditing Journal

    MAJ · 20 publications · 1.5K citations

    18

    h-index

  2. SSRN Electronic Journal

    Repository · 10 publications · 337 citations

    10

    h-index

  3. Journal of Accounting Research

    JAR · 7 publications · 446 citations

    7

    h-index

  4. Contemporary Accounting Research

    CAR · 5 publications · 556 citations

    5

    h-index

  5. International Journal of Auditing

    IJA · 4 publications · 239 citations

    4

    h-index

1–5