An effective internal auditor can support an organization in achieving its goals and protect its assets and funds. However, to be effective, the internal auditors need to be empowered with relevant resources. This study aims at probing the influence of the empowerments (management support, external auditors' collaboration, independence, size of internal audit units, and extrinsic rewards) on the internal auditors' effectiveness, and to examin whether extrinsic rewards moderate the association between respective empowerments and the effectiveness of Jordanian public sector internal auditors'.
View Article and Find Full Text PDF: E-government is an initiative taken by governments worldwide to align the administration of their countries. Governments have utilized the internet as part of a transition into a globalized economy. This helps reduce red tape and procedures in dealing with people in government agencies.
View Article and Find Full Text PDFThis study aims to examine public sector auditors' tendency to use somputer assisted audit techniques (CAATs) in managing their audit works. A total of 400 questionnaires were distributed to auditors working in the public sectors in Central Java, West Java, and East Java. From the total, 225 questionnaires were returned and completed.
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