Vol. 19, N°2 (2024)

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The Impact of the Board's Characteristics and The Auditor Dispositional Optimism on Internal Audit Quality: A Survey

Résumé

This study aims to review the impact of the Board Characteristics and the internal auditor optimism on the of internal audit quality. First, this study explores the internal audit quality. In this part, we discuss the concept of internal audit and the importance of the quality of internal audit for organizations. Secondly, we highlight the optimism of the internal auditor, as entrepreneurs in general have a high degree of optimistic tendencies to expect positive expectations even if these expectations are unreasonable. Then we discuss the board characteristics as part of corporate governance that affects the financial reports that are subject to the internal auditor’s audit. Based on existing previous studies and literature, this paper will address the relationship between the characteristics of the board of directors and the optimism of the internal auditor on the quality of internal audit work. The study expected a positive relationship between the characteristics of the board of directors and the quality of internal audit, and a negative relationship between the optimism of the internal auditor and the quality of internal audit.

Comment citer cet article

Renad Saleh AlFraih (2024), " The Impact of the Board's Characteristics and The Auditor Dispositional Optimism on Internal Audit Quality: A Survey", International Journal of Management And Technologies Journal, Vol.19, N°2, pp:113-134