Internal auditor characteristics,internal audit effectiveness,and moderating effect of senior management

摘要

Purpose - The purpose of this paper is to investigate the direct relationship between internal auditor's characteristics[l] and internal audit effectiveness[2], and the moderating effect of senior management[3] support. Design/methodology/approach - Standard multiple regression and moderated multiple regression are applied, and the data were collected from 114 members of Libyan Association of Accountants and Auditors[4] by using personally administered questionnaire. Findings - The findings reveal that internal auditor's characteristics have a significant impact on internal audit effectiveness, and senior management support has a moderating effect. Practical implications - The findings would encourage Libyan organizations to concentrate on the issue of internal audit effectiveness, and will strengthen the capacity of internal auditing in public organizations. Originality/value - This paper contributes to the literature of both internal audit and management studies and represents the first effort to examine the impact of internal auditor's characteristics on internal audit effectiveness with senior management support as a moderating variable.