Determinants of Internal Audit effectiveness

Abstract

The aim of this study was to understand, among the organizational factors that influence the effectiveness of Internal Audits (IA), which are perceived as most relevant by heads of IA units working in Federal Universities and Institutions that are part of the Federal Education Network, based on Lenz's model (2013). To this end, factor analysis and cluster analysis techniques were applied. The results obtained led to the regrouping of the model's variables based on their factor loadings and communalities, and made it possible to identify the degree of relevance of the indicators that represent the influence of organizational factors on the effectiveness of IA.

Key words: Internal audit; Effectiveness; Factors; Perception; Public administration; Factor analysis; Cluster analysis.

DOI: 10.7176/RJFA/16-3-05

Publication date: April 30^th 2025