Thesis Abstract

Abstract
Internal auditing is a crucial function within organizations that plays a significant role in evaluating and improving the effectiveness of risk management, control, and governance processes. The efficiency of internal auditing has gained increasing importance as companies strive to enhance their performance and achieve their strategic objectives. This research aims to explore how internal auditing efficiency can serve as a tool for enhancing companies' performance. The study will investigate the various factors that influence internal auditing efficiency, including the skills and competencies of internal auditors, the quality of internal audit processes, the level of organizational support, and the alignment of internal auditing with the company's strategic goals. By assessing these factors, the research seeks to provide insights into how companies can optimize their internal auditing function to drive performance improvements. The research will employ a mixed-methods approach, combining qualitative and quantitative techniques to gather data from a sample of companies across different industries. Through surveys, interviews, and document analysis, the study will assess the current state of internal auditing practices, identify areas for improvement, and explore the relationship between internal auditing efficiency and company performance. The findings of this research are expected to contribute to the existing body of knowledge on internal auditing and its role in enhancing organizational performance. By highlighting the importance of internal auditing efficiency and identifying best practices for optimizing internal audit functions, the study aims to provide practical recommendations for companies looking to improve their performance through effective internal auditing. Ultimately, the research seeks to demonstrate that internal auditing efficiency can be a valuable tool for companies seeking to enhance their risk management, control, and governance processes. By strengthening the internal audit function and aligning it with the company's strategic objectives, organizations can better identify and address risks, improve operational efficiency, and ultimately drive better performance outcomes. In conclusion, this research project will shed light on the significance of internal auditing efficiency as a tool for improving companies' performance. By examining the key factors that influence internal auditing efficiency and its impact on organizational performance, the study aims to provide valuable insights and practical recommendations for companies looking to leverage their internal audit function for strategic advantage.

Thesis Overview