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All Journal Journal of Applied Finance & Accounting JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Akuntansi dan Keuangan (JAK)
Drammeh, Lamin K
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Akuntansi dan Keuangan (JAK)

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STRATEGIC INTERNAL AUDIT FUNCTIONS AND ORGANISATIONAL OUTCOMES IN DEVELOPING ECONOMIES: EVIDENCE FROM AFRICA AND ASIA (2000–2025) Drammeh, Lamin K; Leniwati, Driana
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4407

Abstract

This study investigates how internal audit functions shape governance, risk management, and organizational performance across six developing economies: The Gambia, Ghana, Kenya, Indonesia, Malaysia, and India between 2000 and 2025. Employing a qualitative comparative case study approach, it analyses secondary data from audit reports, policy papers, and academic sources using thematic analysis. The findings reveal strong audit independence and professional capacity in Kenya and India, contrasted with autonomy and digitalization challenges in The Gambia and Indonesia. Malaysia demonstrates progress through ESG-integrated auditing. The study develops a Cross-Regional Audit Effectiveness Framework linking institutional capacity, digital readiness, and ESG adoption to audit effectiveness. The results show that governance context mediates the strategic impact of internal audit on organizational outcomes. This research fills a gap in cross-regional evidence on how institutional and technological factors jointly determine the strategic role of internal auditing in Africa and Asia.
Co-Authors Driana Leniwati kholmi, Dr, Masiyah Malik, Prof. Nazaruddin Nazaruddin Malik