An effective audit committee can strengthen the internal audit function position (Braiotta, 1999), whereas a powerful internal audit function can result in enhancing the audit committee’s effectiveness (NYSE and NASD,1999).
An effective audit committee can strengthen the internal audit function, position (Braiotta 1999), whereas a powerful internal. Audit function can result in enhancing the audit committee 's effectiveness (NYSE, and NASD 1999).