Ouafa Sakka,
What factors challenge the quality of internal audit: The case of the Canadian federal government

What factors challenge the quality of internal audit: The case of the Canadian federal government

Principal Investigator: Ouafa Sakka, Accounting
Funder: SSHRC Insight Development

The objective of this research is to determine the factors that challenge internal audit function (IAF) quality in the Canadian federal sector, to validate them empirically, and to develop recommendations about how to address them. Based on concepts and findings from the accounting literature on internal auditing, the literature in public sector administration, the IA profession literature, and the Canadian federal government policies on IA, this proposal will determine the reasons why it is still hard for internal auditors to add value to the federal government. Interviews with public servants, public policy makers, and members of the IIA will be used to validate the findings from the literature and will be analyzed using concepts from the governmentality literature. Recommendations on how to overcome the validated challenges will then be formulated.