References
- Ahmad, N., Othman, R., Othman, R., & Jusoff, K. (2009). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5(9), 53.
- Allison Jr, D. L. (1994). Internal auditors and audit committees. Internal Auditor, 51(1), 50-56.
- Alzeban, A. (2010). The effectiveness of internal audit in the Saudi public sector (Doctoral dissertation, University of Exeter).
- Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43-60.
- Auditors, T. I. (2012). The Institute of Internal Auditors: https://na.theiia.org/standardsguidance/Public Documents/IPPF 2013 English.pdf
- Auditors, T. I. (1999). The Institute of Internal Auditors: https://na.theiia.org /ACGAPublic/InternationalStandards-and-Government-Audit-Standards-(GAGAS)-Comparison-2nd-Edition.pdf
- Barrett, M. J. (1986). Measuring internal auditing performance. Internal Auditing, 2, 30-35.
- Bell, E., & Bryman, A. (2007). The ethics of management research: an exploratory content analysis. British Journal of Management, 18(1), 63-77.
- Bishop, W. G. III, Hermanson, D. R., Lapides, P.D. & Rittenberg, L.E. (2000), ‘The year of the audit committee' Internal Auditor, V ol. 57, No. 2, (April), pp. 46-51.
- Bou-Raad, G. (2000). Internal auditors and a value-added approach: the new business regime. Managerial auditing journal, 15(4), 182-187.
- Chambers, A. (2008). The board's black hole-filling their assurance vacuum: can internal audit rise to the challenge?. Measuring Business Excellence, 12(1), 47-63.
- Check, J., & Schutt, R. K. (2012). Survey research. Research methods in education, 159-185.
- Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organizations. Australian Accounting Review, 20(3), 296-307.
- Collis, J., & Hussey, R. (2013). Business research: A practical guide for undergraduate and postgraduate students. Macmillan International Higher Education.
- Cooper, B. J., Leung, P. & Mathews, C. (1994), 'Internal audit: An Australian profile', Managerial Auditing Journal, Vol. 9, No. 3, pp. 13-19.
- Cooper, J., & Schindler, M. (2008). Perfect Sample Size in Research. New Jersey.
- Dittenhofer, M. (2001). Internal auditing effectiveness: an expansion of present methods. Managerial Auditing Journal, 16(8), 443-450.
- Desai, V., Roberts, R. W., & Srivastava, R. (2010). An analytical model for the external auditor evaluation of the internal audit function using belief functions. Contemporary Accounting Research, 27(2), 537-575.
- Eighme, J. E., & Cashell, J. D. (2002). Internal auditors' roles in overcoming the financial reporting crisis. INTERNAL AUDITING-BOSTON-WARREN GORHAM AND LAMONT INCORPORATED-, 17(6), 3- 11.
- Engle, T. J. (1999). Managing external auditor relationships. Internal Auditor, 56(4), 65-65.
- Fernandez, S., & Rainey, H. G. (2006). Managing successful organizational change in the public sector. Public administration review, 66(2), 168-176.
- Flesher, D. L., & Zanzig, J. S. (2000). Management accountants express a desire for change in the functioning of internal auditing. Managerial Auditing Journal, 15(7), 331-337.
- Frigo, M. L. (2002). A balanced scorecard framework for internal auditing departments. Institute of Internal Auditors Research Foundation
- Getie Mihret, D., & Wondim Yismaw, A. (2007). Internal audit effectiveness: an Ethiopian public sector case study. Managerial auditing journal, 22(5), 470-484.
- Goodwin, J., & Yeo, T. Y. (2001). Two factors affecting internal audit independence and objectivity: Evidence from Singapore. International Journal of Auditing, 5(2), 107-125.
- Hanim Fadzil, F., Haron, H., & Jantan, M. (2005). Internal auditing practices and internal control system. Managerial Auditing Journal, 20(8), 844-866.
- Jankowicz, A. D. (2005). Business research projects. Cengage Learning EMEA.
- Kalbers, L. P. (1992). An examination of the relationship between audit committees and external auditors. Ohio CPA Journal, 51, 19-19.
- Kolins, W. A., Cangemi, M. P., & Tomasko, P. A. (1991). Eight essential attributes of an audit committee. Internal Auditing, 7(1), 3-18
- Krogstad, J. L., Ridley, A. J., & Rittenberg, L. E. (1999). Where we're going. Internal Auditor, 56(6), 27-27.
- Leithhead, B. S. (2000). Ensuring audit relevance. Internal Auditor, 57(2), 68-68.
- Salierno, D. (2000). The right measures. Internal auditor, 57(1), 41-41.
- Sawyer, L. B. (1995). An internal audit philosophy. Internal Auditor, 52(4), 46-56.
- Scarbrough, D. P., Rama, D. V., & Raghunandan, K. (1998). Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons, 12(1), 51.
- Sekaran, U. (2003). Research methods for business. Hoboken.
- Soh, D., & Martinov-Bennie, N. (2010). The Internal Audit Function: Perceptions Of Roles, Effectiveness And Evaluation.
- Xiangdong, W. (1997). Development trends and future prospects of internal audit. Managerial Auditing Journal, 12(4/5), 200-204.
- Van Gansberghe, C. N. (2005). Internal auditing in the public sector: a consultative forum in Nairobi, Kenya, shores up best practices for government audit professionals in developing nations. Internal Auditor, 62(4), 69-74.
- Ziegenfuss, D. E. (2000). Developing an internal auditing department balanced scorecard. Managerial Auditing Journal, 15(1/2), 12-19.
- Ahmad, N., Othman, R., Othman, R., & Jusoff, K. (2009). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5(9), 53.
- Allison Jr, D. L. (1994). Internal auditors and audit committees. Internal Auditor, 51(1), 50-56.
- Alzeban, A. (2010). The effectiveness of internal audit in the Saudi public sector (Doctoral dissertation, University of Exeter).
- Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43-60.
- Auditors, T. I. (2012). The Institute of Internal Auditors: https://na.theiia.org/standardsguidance/Public Documents/IPPF 2013 English.pdf
- Auditors, T. I. (1999). The Institute of Internal Auditors: https://na.theiia.org /ACGAPublic/InternationalStandards-and-Government-Audit-Standards-(GAGAS)-Comparison-2nd-Edition.pdf
- Barrett, M. J. (1986). Measuring internal auditing performance. Internal Auditing, 2, 30-35.
- Bell, E., & Bryman, A. (2007). The ethics of management research: an exploratory content analysis. British Journal of Management, 18(1), 63-77.
- Bishop, W. G. III, Hermanson, D. R., Lapides, P.D. & Rittenberg, L.E. (2000), ‘The year of the audit committee' Internal Auditor, V ol. 57, No. 2, (April), pp. 46-51.
- Bou-Raad, G. (2000). Internal auditors and a value-added approach: the new business regime. Managerial auditing journal, 15(4), 182-187.
- Chambers, A. (2008). The board's black hole-filling their assurance vacuum: can internal audit rise to the challenge?. Measuring Business Excellence, 12(1), 47-63.
- Check, J., & Schutt, R. K. (2012). Survey research. Research methods in education, 159-185.
- Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organizations. Australian Accounting Review, 20(3), 296-307.
- Collis, J., & Hussey, R. (2013). Business research: A practical guide for undergraduate and postgraduate students. Macmillan International Higher Education.
- Cooper, B. J., Leung, P. & Mathews, C. (1994), 'Internal audit: An Australian profile', Managerial Auditing Journal, Vol. 9, No. 3, pp. 13-19.
- Cooper, J., & Schindler, M. (2008). Perfect Sample Size in Research. New Jersey.
- Dittenhofer, M. (2001). Internal auditing effectiveness: an expansion of present methods. Managerial Auditing Journal, 16(8), 443-450.
- Desai, V., Roberts, R. W., & Srivastava, R. (2010). An analytical model for the external auditor evaluation of the internal audit function using belief functions. Contemporary Accounting Research, 27(2), 537-575.
- Eighme, J. E., & Cashell, J. D. (2002). Internal auditors' roles in overcoming the financial reporting crisis. INTERNAL AUDITING-BOSTON-WARREN GORHAM AND LAMONT INCORPORATED-, 17(6), 3- 11.
- Engle, T. J. (1999). Managing external auditor relationships. Internal Auditor, 56(4), 65-65.
- Fernandez, S., & Rainey, H. G. (2006). Managing successful organizational change in the public sector. Public administration review, 66(2), 168-176.
- Flesher, D. L., & Zanzig, J. S. (2000). Management accountants express a desire for change in the functioning of internal auditing. Managerial Auditing Journal, 15(7), 331-337.
- Frigo, M. L. (2002). A balanced scorecard framework for internal auditing departments. Institute of Internal Auditors Research Foundation
- Getie Mihret, D., & Wondim Yismaw, A. (2007). Internal audit effectiveness: an Ethiopian public sector case study. Managerial auditing journal, 22(5), 470-484.
- Goodwin, J., & Yeo, T. Y. (2001). Two factors affecting internal audit independence and objectivity: Evidence from Singapore. International Journal of Auditing, 5(2), 107-125.
- Hanim Fadzil, F., Haron, H., & Jantan, M. (2005). Internal auditing practices and internal control system. Managerial Auditing Journal, 20(8), 844-866.
- Jankowicz, A. D. (2005). Business research projects. Cengage Learning EMEA.
- Kalbers, L. P. (1992). An examination of the relationship between audit committees and external auditors. Ohio CPA Journal, 51, 19-19.
- Kolins, W. A., Cangemi, M. P., & Tomasko, P. A. (1991). Eight essential attributes of an audit committee. Internal Auditing, 7(1), 3-18
- Krogstad, J. L., Ridley, A. J., & Rittenberg, L. E. (1999). Where we're going. Internal Auditor, 56(6), 27-27.
- Leithhead, B. S. (2000). Ensuring audit relevance. Internal Auditor, 57(2), 68-68.
- Salierno, D. (2000). The right measures. Internal auditor, 57(1), 41-41.
- Sawyer, L. B. (1995). An internal audit philosophy. Internal Auditor, 52(4), 46-56.
- Scarbrough, D. P., Rama, D. V., & Raghunandan, K. (1998). Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons, 12(1), 51.
- Sekaran, U. (2003). Research methods for business. Hoboken.
- Soh, D., & Martinov-Bennie, N. (2010). The Internal Audit Function: Perceptions Of Roles, Effectiveness And Evaluation.
- Xiangdong, W. (1997). Development trends and future prospects of internal audit. Managerial Auditing Journal, 12(4/5), 200-204.
- Van Gansberghe, C. N. (2005). Internal auditing in the public sector: a consultative forum in Nairobi, Kenya, shores up best practices for government audit professionals in developing nations. Internal Auditor, 62(4), 69-74.
- Ziegenfuss, D. E. (2000). Developing an internal auditing department balanced scorecard. Managerial Auditing Journal, 15(1/2), 12-19.
Cite this article
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APA : Tahir, A., Ahmad, W., & Anwar, M. M. (2019). Factors Influencing the Effectiveness of Internal Audit in the Power Sector of Pakistan. Global Regional Review, IV(III), 474-491. https://doi.org/10.31703/grr.2019(IV-III).52
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CHICAGO : Tahir, Awais, Wisal Ahmad, and Muhammad Mudassar Anwar. 2019. "Factors Influencing the Effectiveness of Internal Audit in the Power Sector of Pakistan." Global Regional Review, IV (III): 474-491 doi: 10.31703/grr.2019(IV-III).52
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HARVARD : TAHIR, A., AHMAD, W. & ANWAR, M. M. 2019. Factors Influencing the Effectiveness of Internal Audit in the Power Sector of Pakistan. Global Regional Review, IV, 474-491.
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MHRA : Tahir, Awais, Wisal Ahmad, and Muhammad Mudassar Anwar. 2019. "Factors Influencing the Effectiveness of Internal Audit in the Power Sector of Pakistan." Global Regional Review, IV: 474-491
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MLA : Tahir, Awais, Wisal Ahmad, and Muhammad Mudassar Anwar. "Factors Influencing the Effectiveness of Internal Audit in the Power Sector of Pakistan." Global Regional Review, IV.III (2019): 474-491 Print.
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OXFORD : Tahir, Awais, Ahmad, Wisal, and Anwar, Muhammad Mudassar (2019), "Factors Influencing the Effectiveness of Internal Audit in the Power Sector of Pakistan", Global Regional Review, IV (III), 474-491
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TURABIAN : Tahir, Awais, Wisal Ahmad, and Muhammad Mudassar Anwar. "Factors Influencing the Effectiveness of Internal Audit in the Power Sector of Pakistan." Global Regional Review IV, no. III (2019): 474-491. https://doi.org/10.31703/grr.2019(IV-III).52