The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research
Various researches on internal audit has displayed the relevant of internal auditors in objective achievement of an organization, but then up to now, there is no unanimous on factors that best influence the effectiveness of internal audit or framework from the researchers that best predict such internal audit effectiveness, This may perhaps due to inadequate concentrations on sufficient theories in such effectiveness. In line with this, the objective of this paper is to provide theories that may be used in supporting various frameworks on internal audit effectiveness; these theories comprised of contingency theory and stewardship theory, Even though the paper is conceptual, but it then concludes that such effectiveness of internal audit framework can be well explained through contingency theory and stewardship theory.
Mu’azu Saidu Badara,
The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research, Journal of World Economic Research.
Vol. 6, No. 2,
2017, pp. 17-22.
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