Factors affecting the quality of Auditing:

The Case of Jordanian Commercial Banks

Abstract
This paper focuses on identifying the most important factors affecting audit quality in Jordanian
Commercial Banks (JCBs). The perceptions of JCBs' internal and external auditor's in addition to
financial managers have been investigated. In general, it was found that the respondents believe
that audit quality in the Jordanian banking sector ranges from satisfactory to very good. The results
indicate a positive and significant correlation between audit quality and audit efficiency, the
reputation of auditing office, auditing fees, the size of audit firm, and the proficiency of auditor.
The results of this study make a contribution to existing literature in the area of factors affecting
audit quality in eastern developing countries such as Jordan. In addition, this research Adds further
evidence to the value of studying auditing efficiency, the reputation of audit firm, auditing fees,
the size of auditing office, and the proficiency of auditor on the quality of auditing.

Factors Affecting the Independence of External Auditors: A Study of Local

Audit Firms in Saudi Arabia
Abstract
Auditing is ensuring the accuracy and integrity of information and business process. The external
auditor is independent Auditor and play key role in evaluation of evidences, and is essential to the
provision of an objective opinion on the truth and fairness of financial statements. The audit
profession, both in practice and organization in the Saudi Arabian kingdom has set an example to
many states. Hence, the research study aims are to analysis the affecting factors of the
independence of external auditors in the local audit firms of Saudi Arabia. A qualitative study
approach was adopted by the current study with a total sample size of 40 external auditors. It was
found that all the considered factors are affecting the independence of external auditors, and there
exists a relation between the external auditor independence and the consulting services rendered
by him. Further the study concluded that the external auditors are well aware of the criteria for
their independence and also there is relationship between independence and quality

Factors Affecting Internal Auditor’s Performance in Public

Universities in Kenya
ABSTRACT
The study focused on the factors affecting internal auditors ‘performance in public universities in
Kenya. It aimed at achieving the objectives: to determine how the working environment, to assess
how the challenges to the independence of internal auditors, to assess the impact of the level of
technical competency affects the performance of internal auditors in public universities in Kenya.
Thus this study evaluates the effect of working environment, establishes the effect of internal
auditor’s independence and the effect of internal auditor’s competence on the performance of
internal auditor in public universities in Kenya. Descriptive research design was applied, with a
target population of the chief internal auditors from 31 chartered public universities in Kenya
which are registered by the Higher Education ministry. A random simple sampling technique was
applied to give the sample size of 31. Primary data was used for analysis. The study found out that
the internal auditors working environment, internal audit independence and authority, internal
auditor’s technical competence impacted on the performance of internal audit function. The study
recommended that auditors should consider complying with professional standards as the most
important contributor to internal auditing performance. The management in the public universities
should keep organizing seminars and workshops where the internal auditors would be trained
frequently by experts either internally or externally.

Factors Affecting the Internal Audit Effectiveness in Tunisian

Organizations
Abstract
This study examines factors influencing internal audit effectiveness in the Tunisian context. Data
was collected from responses to a questionnaire addressed to chief audit executives of 148
Tunisian organizations. Multiple regression analysis examines the association between the
effectiveness of the internal audit function and six principal factors. Results reveal that the
effectiveness of internal auditing is influenced by: (1) the independence of internal audit, (2) the
objectivity of internal auditors, (3) the management support for internal audit, (4) the use of
internal audit function as a management training ground, and (5) the sector of organization. This
study provides useful information to practitioners and academics who are interested to identify the
determinants of internal auditing effectiveness in developing countries.

Effects of Internal Audit Function on Service Delivery in Kenya, Case Study of

Biomet County
Abstract:
The research has shown that internal audit independence and authority impacts on service delivery
and concluded that service delivery is enhanced by there being a clear policy on the establishment
of the internal audit function which protects the internal auditors from undue pressure of reprisals
when they report. Also the research concluded that internal auditor’s technical competence impacts
on the performance of the function and the audit staff need to have competence in risk profiling,
performance measurement principles, financial analysis tools and techniques, ICT and tech-based
audit techniques and an overall appreciation of organization objectives and how these link to the
objectives of the internal audit function. Lastly the research recommends that the county
department should keep organizing seminars and workshops to train the internal auditors and that
the heads of the internal audit department should be responsible to the audit committees who
possess sufficient authority to promote independence and to ensure that the broad audit objectives
are met. Further, the study also recommends that the internal audit function should have the latest
internal audit software and be aware of the developments in the internal audit frameworks to
enhance their pivotal role in the development of effective public financial management systems in
Kenya.