Factors Affecting Internal and External Audits Based on Experimental Analysis

Abstract

The purpose of this study is to investigate which factors affect the effectiveness of internal audits and the independence of external audits. In order to achieve this goal, this research followed the analytical procedures of previous studies, found that some factors have an impact on the effectiveness of internal audits and the independence of external audits, and analysed the differences between internal audits and external audits. Keywords: internal audit effectiveness, external audit independence, the difference between internal and external audit.