The purpose of this paper is to introduce a framework that presents how internal audit effectiveness can be operationalized and what factors are available to influence the effectiveness. Internal audits have become one of the key practices for organizations to control the adherence of their processes to standard procedures and regulations. The benefits of conducting internal audits are well acknowledged in the literature. However, it is difficult for organizations to assess the effectiveness of internal audits and to understand the factors that influence audit effectiveness.,A systematic literature review was conducted to identify relevant publications and collect and synthesize evidence on the operationalization of internal audit effectiveness and the factors that potentially influence the effectiveness of internal audits.,A thorough analysis of the relevant studies resulted in a comprehensive list of indicators used for the operationalization of audit effectiveness and a list of potentially influencing factors. The results of the systematic review are synthesized into a framework.,The researchers should consider this study as a comprehensive source that offers pointers on the factors investigated in the literature and a basis for future research in this field to address the gaps that are identified.,Awareness about how the effectiveness of internal audits can be measured, and the factors that can potentially influence this effectiveness can help organizations to understand their current performance and ultimately improve it in the future.,The contributions of this study will help in better understanding the state of the research on internal audit effectiveness, including the influential factors, and gaps and opportunities for future research.

中文翻译：

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内部审计的有效性：操作性和影响因素

本文的目的是介绍一个框架，该框架介绍如何实施内部审计有效性以及哪些因素可以影响有效性。内部审核已成为组织控制其流程遵守标准程序和法规的主要实践之一。进行内部审计的好处在文献中得到了公认。但是，组织难以评估内部审计的有效性和了解影响审计有效性的因素。进行了系统的文献综述，以识别相关出版物，并收集和综合有关内部审计有效性及其影响因素的证据。可能会影响内部审核的有效性。对相关研究进行了透彻的分析，得出了用于实施审计有效性的指标的完整清单以及可能影响因素的清单。系统评价的结果被综合到一个框架中。研究人员应将本研究作为一个全面的文献来源，为文献中所研究的因素提供指导，并为该领域的未来研究奠定基础，以解决已发现的空白。 ，关于如何衡量内部审计有效性的意识，以及可能影响该有效性的因素，可以帮助组织了解其当前绩效并最终在将来提高绩效。本研究的贡献将有助于更好地理解内部审计。内部审计有效性的研究现状，