the present study examines the extent
and the determinants of internal audit outsourcing
in relation to what needs to be investigated,
hence the specific research questions are: (1)
How do internal audit outsourcing relate to
sustainable audit success and with influence
financial reporting reliability, audit effectiveness,
and corporate governance achievement? (2)
How do financial reporting reliability, audit
effectiveness, and corporate governance
achievement have an effecton sustainable audit
effectiveness, and corporate governance
reliability have an effect on audit effectiveness,
while audit effectiveness has an effect on
corporate governance achievement? (4) How
does professional learning moderate the
relationship between internal audit outsourcing
and operational effectiveness?