ABSTRACT
An internal audit (IA) adds value to the organization by contributing to governance and risk management. Therefore, internal auditors need to be effective in carrying out their duties. This article examines factors that may affect IA effectiveness through management support and internal auditors’ competency. This article proposes utilization of an experimental approach with multiple 2 × 2 factorial designs. Management support will be explored through trainings and internal auditors’ competency through their professional qualification. Studies have indicated that both management support and internal auditors’ competency could lead to a positive influence on the effectiveness of the IA. The survey will be collected through a questionnaire sent to the members of The Institute of Internal Auditors. Findings should assist the management to focus on the types of resources needed to be deployed in maximizing the capability of their IA team.
