Purpose: This study aims at providing an empirical evidence of the effectiveness Internal Audit (IA) as a mediating variable in association IA independence and Good University Governance (GUG). Methodology/approach: A quantitative research using survey methods was carried out by applying Wrap PLS software for data processing. The primary were form questionnaires, which distributed to unit membe...

This study assesses factors influencing Internal Audit Quality (IAQ) in Greece. Hand-collected data were obtained from 2013 and 2014 annual financial reports from companies such as food industries, beverage –and their subcategoriesindustries as well as fishing and distillation, listed in Athens Stock Exchange (ASE). Previous literature was chosen in order to highlight significant independent va...

internal audit is a process affected by an entity ‘s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting and compliance. this definition reflects certain fundamental concepts. internal control is: • geared to achievement of objectives in one or more categories operations, repor...