The impact of auditor independence and experience on the quality of internal auditing (Analytical Study)

Abstract

This study investigates the impact of auditor independence and experience on the quality of internal auditing. Auditor independence refers to the ability of auditors to perform their duties objectively, free from external influences, while auditor experience pertains to the level of knowledge and expertise accumulated through years of practice. The study aims to assess how these two factors contribute to the enhancement of internal audit quality A structured questionnaire was used as the primary data collection tool, designed with 83 questions covering various aspects of auditor independence, experience, and audit quality.

The survey was administered to a sample of internal auditors working in different organizations to gain insights into the correlation between these variables Data collected through the questionnaire were analyzed using the SPSS software. Descriptive statistics, correlation analysis, and regression models were applied to explore the relationships between the variables and to determine the extent to which auditor independence and experience influence audit quality. The results indicated a significant positive relationship between both auditor independence and experience and the quality of internal auditing, suggesting that both factors play a crucial role in enhancing the effectiveness and accuracy of internal audit processes The findings of this research provide valuable insights for organizations seeking to improve their internal audit functions and ensure higher quality audits by focusing on the development of auditor independence and experience.