Indicators of the effectiveness of the internal audit function within public organizations

Résumé

Until today, the internal audit function continues to forge its place and importance within organizations regardless of the sector or area of their activities, internal auditors help public entities achieve their strategic objectives and maintain compliance with relevant regulations. This paper examines the effectiveness of the internal audit function and its critical role within public organizations, as a pivotal function in ensuring transparency, accountability, and operational efficiency. In order to achieve its goals of providing independent evaluations of risk management, control, and governance processes, this study explores the various factors influencing the effectiveness of internal audit function, such as the internal audit function and the auditors independence, the Internal auditors’ competence, the quality of the internal audit process and the support degree from general management and the audit committee. Based on a focus on theoretical approaches, a proposal of the theoretical model is presented.