Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance

Document Type : Original Article

Authors

1 خیابان قایم مقام فراهانی ، کوچه ۴ ، پلاک ۱۴ طبقه پنجم

2 Associate Professor of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran

3 Assistant Professor Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran

10.22034/iaar.2022.162390

Abstract

This research aims to provide a systematic review of the effect of independence of internal audit unit on the effectiveness or performance of internal audit by meta-analysis method. For this purpose, studies internal and external performed over the period of 1390-1400 were reviewed and discussed. The present meta-analysis has provided a statistical combination of the findings of the previous studies on the effect of independence of internal audit unit on internal audit performance. The results showed that most studies had a significant effect size. Regarding the measurement error of the homogeneity test (less than 0.05), the studied research works are homogenous. It suggests the approval of constant effects model. On the other hand, constant effect model was evaluated at a medium level based on Rosenthal Table. Meanwhile, the measurement error of the constant effect model is less than 0.05 and it approves the research hypothesis. So, internal audit independence is effective in internal audit performance.

Keywords

Accounting and Auditing Research
Volume 14, Issue 55
September 2022
Pages 21-38

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