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Introduction
Internal audit effectiveness, the extent to which an internal audit office meets its raison dêtre, is arguably a result of the interplay among four factors: internal audit quality; management support; organizational setting; and attributes of the auditor. An internal audit functions capability to provide useful audit findings and recommendations would help raise managements interest in its recommendations. The management support with resources and commitment to implement the internal audit recommendations is essential in attaining audit effectiveness. Also, the org
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