Özet:
This thesis was presented at the University of Istanbul Aydin's MBA program.
When properly established, administered, and managed, an internal audit may help
an organization accomplish its objectives. Companies that effectively established,
ran and managed internal audits became better able to spot their business dangers
and inefficiencies in the system, allowing them to take corrective steps and reinforce
procedures. The core goal of this paper is to analysing IAF and the comparison of private
and public sectors in Balkh-Afghanistan. The research employed a selective sample
strategy and included internal auditors from Afghanistan's private and public sectors. The
analysis was conducted in the manner of a research study, employing quantitative
research methodologies. Self-administered questionnaires are a type of quantitative
research instrument. These questionnaires were created on a 5-point Likert scale, sent to
Balkh's internal auditors in the P&P sector1
, and evaluated with SPSS2
statistical
software. According to the findings, increasing the usage of internal audit
competence, internal audit independence, internal audit working quality, and internal
audit management system improves IAF in the P&P sectors of Balkh Afghanistan.
Some good recommendations could be given the importance of internal audit
in the corporate organization, future corporate mechanisms such as the audit
committee, external audit, and ownership structure should be examined for their
impact on IA effectiveness. In addition, future studies could include larger sample
size and the discovery of a scale for evaluating the effectiveness of internal auditing.
Also, one may use the effect of Sector of organization, outsourcing of internal audit
and management training ground over IAF
