Exploring the Influence of Board Oversight on Internal Audit Function Effectiveness and Corporate Compliance
Posted: Apr 16, 2023
Abstract
The contemporary corporate landscape is characterized by increasing regulatory complexity, heightened stakeholder expectations, and evolving risk environments. Within this context, the effectiveness of internal audit functions and corporate compliance mechanisms has emerged as a critical determinant of organizational resilience and sustainable performance. Traditional governance research has predominantly focused on structural aspects of board composition and audit committee characteristics, often overlooking the behavioral dimensions of board oversight and their direct influence on internal audit function effectiveness. This research addresses this gap by developing and testing a comprehensive framework that examines how specific board oversight behaviors—rather than mere structural attributes—shape internal audit effectiveness and compliance outcomes.
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