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The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research

Received: 27 November 2016    Accepted: 20 February 2017    Published: 10 March 2017
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Abstract

Various researches on internal audit has displayed the relevant of internal auditors in objective achievement of an organization, but then up to now, there is no unanimous on factors that best influence the effectiveness of internal audit or framework from the researchers that best predict such internal audit effectiveness, This may perhaps due to inadequate concentrations on sufficient theories in such effectiveness. In line with this, the objective of this paper is to provide theories that may be used in supporting various frameworks on internal audit effectiveness; these theories comprised of contingency theory and stewardship theory, Even though the paper is conceptual, but it then concludes that such effectiveness of internal audit framework can be well explained through contingency theory and stewardship theory.

Published in Journal of World Economic Research (Volume 6, Issue 2)
DOI 10.11648/j.jwer.20170602.11
Page(s) 17-22
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Contingency Theory and Stewardship Theory, Internal Audit Effectiveness

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    Mu’azu Saidu Badara. (2017). The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research. Journal of World Economic Research, 6(2), 17-22. https://doi.org/10.11648/j.jwer.20170602.11

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    ACS Style

    Mu’azu Saidu Badara. The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research. J. World Econ. Res. 2017, 6(2), 17-22. doi: 10.11648/j.jwer.20170602.11

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    AMA Style

    Mu’azu Saidu Badara. The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research. J World Econ Res. 2017;6(2):17-22. doi: 10.11648/j.jwer.20170602.11

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  • @article{10.11648/j.jwer.20170602.11,
      author = {Mu’azu Saidu Badara},
      title = {The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research},
      journal = {Journal of World Economic Research},
      volume = {6},
      number = {2},
      pages = {17-22},
      doi = {10.11648/j.jwer.20170602.11},
      url = {https://doi.org/10.11648/j.jwer.20170602.11},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jwer.20170602.11},
      abstract = {Various researches on internal audit has displayed the relevant of internal auditors in objective achievement of an organization, but then up to now, there is no unanimous on factors that best influence the effectiveness of internal audit or framework from the researchers that best predict such internal audit effectiveness, This may perhaps due to inadequate concentrations on sufficient theories in such effectiveness. In line with this, the objective of this paper is to provide theories that may be used in supporting various frameworks on internal audit effectiveness; these theories comprised of contingency theory and stewardship theory, Even though the paper is conceptual, but it then concludes that such effectiveness of internal audit framework can be well explained through contingency theory and stewardship theory.},
     year = {2017}
    }
    

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    AB  - Various researches on internal audit has displayed the relevant of internal auditors in objective achievement of an organization, but then up to now, there is no unanimous on factors that best influence the effectiveness of internal audit or framework from the researchers that best predict such internal audit effectiveness, This may perhaps due to inadequate concentrations on sufficient theories in such effectiveness. In line with this, the objective of this paper is to provide theories that may be used in supporting various frameworks on internal audit effectiveness; these theories comprised of contingency theory and stewardship theory, Even though the paper is conceptual, but it then concludes that such effectiveness of internal audit framework can be well explained through contingency theory and stewardship theory.
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Author Information
  • Department of Business Administration, Ahmadu Bello University, Zaria, Nigeria

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