Since the financial scandals of the 2000s, the business environment has been punctuated by fraud and ethical problems that increase uncertainty and risk in the conduct of business. Researchers and practitioners have analyzed these scandals as the result of the weakness and failure of corporate...

Recently the attention of the scientific community focuses on internal audit and its role in the organization. Previous studies have shown that internal audit does not always achieve their goals, that is why this study sought to understand the factors that affect internal audit effectiveness....