Description

In a pioneering research, this book explores critical factors influencing Internal Audit (IA) effectiveness in Indian listed companies, based on a study supported by the ICSSR (2019–2021) through a Senior Fellowship to the author. Using data from 64 valid responses out of 252 surveyed Nifty500 firms, it applies factor analysis and regression methods. Grounded in Agency and Institutional theories, the study highlights the importance of risk-based audit planning and frequent auditor-audit committee interaction. It offers practical insights to strengthen IA practices and corporate governance. Emphasis is placed on the role of big data analytics in audit effectiveness. The book also provides policy guidance and directions for future research.