{"id":"https://openalex.org/W1613635134","doi":"https://doi.org/10.17485/ijst/2012/v5i5/30462","title":"Strengthening internal audit effectiveness","display_name":"Strengthening internal audit effectiveness","publication_year":2012,"publication_date":"2012-05-01","ids":{"openalex":"https://openalex.org/W1613635134","doi":"https://doi.org/10.17485/ijst/2012/v5i5/30462","mag":"1613635134"},"language":"en","primary_location":{"id":"pmh:oai:CiteSeerX.psu:10.1.1.853.4738","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.853.4738","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.indjst.org/index.php/indjst/article/download/30462/26390/","raw_type":"text"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://indjst.org/articles/strengthening-internal-audit-effectiveness","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067750772","display_name":"Ahmad Feizizadeh","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I110525433","display_name":"Islamic Azad University, Tehran","ror":"https://ror.org/01kzn7k21","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433"]},{"id":"https://openalex.org/I183067279","display_name":"Islamic Azad University North Tehran Branch","ror":"https://ror.org/00sb1nr29","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433","https://openalex.org/I183067279"]}],"countries":["IR"],"is_corresponding":true,"raw_author_name":"Ahmad Feizizadeh","raw_affiliation_strings":["Islamic Azad University, North Branch,Tehran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Islamic Azad University, North Branch,Tehran","institution_ids":["https://openalex.org/I110525433","https://openalex.org/I183067279"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5067750772"],"corresponding_institution_ids":["https://openalex.org/I110525433","https://openalex.org/I183067279"],"apc_list":null,"apc_paid":null,"fwci":5.1142,"has_fulltext":false,"cited_by_count":42,"citation_normalized_percentile":{"value":0.94283785,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"5","issue":"5","first_page":"2777","last_page":"2778"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.6820999979972839,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.6820999979972839,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.22910000383853912,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.08330000191926956,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit-effectiveness","display_name":"internal audit effectiveness","score":0.9879999756813049},{"id":"https://openalex.org/keywords/balanced-scorecard","display_name":"balanced scorecard","score":0.9259999990463257},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.9259999990463257},{"id":"https://openalex.org/keywords/stakeholder-expectations","display_name":"stakeholder expectations","score":0.8640000224113464},{"id":"https://openalex.org/keywords/board-oversight","display_name":"board oversight","score":0.5899999737739563},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.5360000133514404},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.746999979019165},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.49399998784065247}],"concepts":[{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.8125770092010498},{"id":"https://openalex.org/C199004533","wikidata":"https://www.wikidata.org/wiki/Q210127","display_name":"Balanced scorecard","level":2,"score":0.764584481716156},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5723960399627686},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.5481317043304443},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.508628249168396},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.5079525113105774},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5011470317840576},{"id":"https://openalex.org/C2776050585","wikidata":"https://www.wikidata.org/wiki/Q7439360","display_name":"Scrutiny","level":2,"score":0.4708877205848694},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.4646225869655609},{"id":"https://openalex.org/C2780009758","wikidata":"https://www.wikidata.org/wiki/Q6804172","display_name":"Measure (data warehouse)","level":2,"score":0.45971134305000305},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.4487622082233429},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.44637852907180786},{"id":"https://openalex.org/C198694475","wikidata":"https://www.wikidata.org/wiki/Q5165857","display_name":"Control environment","level":5,"score":0.4461963474750519},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.4261522889137268},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.41602420806884766},{"id":"https://openalex.org/C2778023277","wikidata":"https://www.wikidata.org/wiki/Q321703","display_name":"Premise","level":2,"score":0.4106701910495758},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.336323618888855},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.16991937160491943},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.09237968921661377},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:CiteSeerX.psu:10.1.1.853.4738","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.853.4738","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.indjst.org/index.php/indjst/article/download/30462/26390/","raw_type":"text"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.857.1088","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.857.1088","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://i-scholar.in/index.php/indjst/article/download/30462/26390/","raw_type":"text"},{"id":"mag:1613635134","doi":"https://doi.org/10.17485/ijst/2012/v5i5/30462","is_oa":true,"landing_page_url":"https://indjst.org/articles/strengthening-internal-audit-effectiveness","pdf_url":null,"source":{"id":"https://openalex.org/S2764746358","display_name":"Indian Journal of Science and Technology","issn_l":"0974-5645","issn":["0974-5645","0974-6846"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1"],"host_organization":"https://openalex.org/P4322615647","host_organization_name":"Indian Society for Education and Environment","host_organization_lineage":["https://openalex.org/P4322615647"],"host_organization_lineage_names":["Indian Society for Education and Environment"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Indian Journal of Science and Technology","raw_type":null}],"best_oa_location":{"id":"mag:1613635134","doi":"https://doi.org/10.17485/ijst/2012/v5i5/30462","is_oa":true,"landing_page_url":"https://indjst.org/articles/strengthening-internal-audit-effectiveness","pdf_url":null,"source":{"id":"https://openalex.org/S2764746358","display_name":"Indian Journal of Science and Technology","issn_l":"0974-5645","issn":["0974-5645","0974-6846"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1"],"host_organization":"https://openalex.org/P4322615647","host_organization_name":"Indian Society for Education and Environment","host_organization_lineage":["https://openalex.org/P4322615647"],"host_organization_lineage_names":["Indian Society for Education and Environment"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Indian Journal of Science and Technology","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W568041682","https://openalex.org/W2148667391"],"related_works":["https://openalex.org/W4294749980","https://openalex.org/W3158957413","https://openalex.org/W3186887471","https://openalex.org/W2368291876","https://openalex.org/W2282461121","https://openalex.org/W1993144686","https://openalex.org/W1482171222","https://openalex.org/W1533851408","https://openalex.org/W4406776436","https://openalex.org/W7002025978"],"abstract_inverted_index":{"On":[0],"a":[1,28,120],"routine":[2],"basis,":[3],"companies":[4],"measure":[5,107,133],"and":[6,51,64,76,117],"quantify":[7],"the":[8,16,34,45,57,60,103,108,137,150],"performance":[9,29,55],"effectiveness":[10,26],"of":[11,36,47,59,139],"their":[12],"business":[13],"activities.":[14,96],"In":[15],"same":[17],"manner,":[18],"internal":[19,68,118,125,142],"audit":[20,69,115,126,143],"needs":[21,46],"to":[22,33,44,92,123,148],"demonstrate":[23],"its":[24,37,48,54],"own":[25],"using":[27],"measurement":[30],"system":[31],"tied":[32],"expectations":[35,58,153],"key":[38,49,156],"stakeholders.":[39],"Only":[40],"by":[41],"circling":[42],"back":[43],"stakeholders":[50],"regularly":[52],"tracking":[53],"against":[56],"board,":[61],"senior":[62],"management":[63],"operating":[65],"management,":[66,114],"an":[67,129,141],"function":[70,144],"can":[71],"satisfy":[72],"for":[73,154],"increased":[74],"scrutiny":[75],"more":[77],"demanding":[78],"expectation.":[79],"To":[80],"achieve":[81],"this,":[82],"we":[83],"recommend":[84],"balanced":[85,98],"scorecards,":[86],"which":[87],"go":[88],"well":[89],"beyond":[90],"numbers":[91],"examine":[93],"important,":[94],"broad-based":[95],"The":[97],"scorecard":[99],"concept,":[100],"based":[101],"on":[102],"simple":[104],"premise":[105],"that":[106,145],"action":[109],"areas":[110],"described":[111],"above":[112],"is":[113],"committees":[116],"auditors-":[119],"high-level":[121],"framework":[122],"assess":[124],"effectiveness.":[127],"Unless":[128],"organization":[130],"adopts":[131],"each":[132],"comprehensively,":[134],"it":[135],"runs":[136],"risk":[138],"having":[140],"may":[146],"fail":[147],"meet":[149],"new,":[151],"higher":[152],"this":[155],"governance":[157],"activity.":[158]},"counts_by_year":[{"year":2024,"cited_by_count":4},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":6},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}