Internal auditing in the Arab World: a systematic literature review and directions for future research

• Main Authors: Hazaea, Saddam A., Mohammed Al-Matari, Ebrahim, A. Khatib, Saleh F., Albitar, Khaldoon, Zhu, Jinyu
• Format: Article
• Language: English
• Published: SAGE Publications Inc. 2023
• Subjects: H Social Sciences (General)
• Online Access: http://eprints.utm.my/106723/1/SalehFAKhatib2023_InternalAuditingintheArabWorld.pdf; http://eprints.utm.my/106723/; http://dx.doi.org/10.1177/21582440231202332
• Institution: Universiti Teknologi Malaysia

This study provides a systematic review of the literature on internal auditing (IA) research in 17 Arab countries. It focuses on four key aspects, namely the quality and effectiveness of IA, the objectivity and independence of IA, the consequences of IA, and the challenges facing IA in Arab countrie...