Introduction/ Background
Internal auditing plays a crucial role in businesses and the processes of financial reporting of public sectors. The internal auditors serve a vital role in monitoring the risk profile of the company and identifying the areas on which to improve the risk management. The objective of internal auditing is essentially to improve the organizational effectiveness and efficiency through constructive criticism. Of late, internal auditing has turned into an essential control mechanism in both private and public sectors. However, there have been few academic studies that have been conducted on the internal auditing effectiveness in the governance of the public sector. The ...