Abstract

Purpose: The function of internal audit is to help achieve company goals and targets by minimizing the impact of business risks. The distribution of internal audit activities in carrying out control and supervision covers all aspects or activities at all levels of management. The aim of the research is to determine the distribution of risk-based internal audit effectiveness assessments in companies. Data and Research Design Methodology: Researchers examined research trends regarding things that could influence the distribution of the effectiveness of the internal audit function from 2007 to 2023.This research used a systematic literature review (SLR) research method. This research used 23 papers sourced from the Scopus database. Results: The distribution of the effectiveness of audit services provided by internal auditors is more influenced by the personal characteristics of internal auditors and has little to do with the leadership of the chief internal auditor, technology, and risk management. Conclusion: The distribution of monitoring services provided by internal auditors covers all levels of departments or divisions of the organization. The assessment of internal audit effectiveness is more influenced by the auditor's personal attributes such as independence, competence, and management support.