In today’s dynamic business environment, it is imperative that internal auditors are qualified as they should be thorough in their knowledge of business, systems, developments and other business topics. They should be able to decipher what works and what doesn’t, the strengths, weaknesses of standards, code systems and procedures (Hala, 2003; Clikeman, 2003). In addition, the high quality profession of a chief audit executive is to improve the quality of audit and hence, the current study
measured this variable through the questionnaire.
In today’s dynamic business environment, it is imperative that internal auditors are qualified as they should be thorough in their knowledge of business, systems, developments and other business topics. They should be able to decipher what works and what doesn’t, the strengths, weaknesses of standards, code systems and procedures (Hala, 2003; Clikeman, 2003). In addition, the high quality profession of a chief audit executive is to improve the quality of audit and hence, the current study measured this variable through the questionnaire.
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