An investigation on the effectiveness of the internal audit department: The case of Innscor Africa.

Author: Chinoza, Oswald

The research on effectiveness of the internal audit department was done on a case study (Innscor Africa trading as Hardwhite Trading (Pvt) Ltd). The main objective was to ascertain whether Innscor internal auditors are; independent, cover enough scope in their work and exercise professional diligence and due care. Traditional theorists are proponents that independence aids objectivity and enhances integrity. Likewise, the scope of work determines business environmental understanding. Professional integrity is embodied in diligence and due care. The research was conducted to ascertain the application of these standard expectations on Innscor auditors using interviews, questionnaires and observation to collate data. The researcher concluded that the internal auditors at Innscor do not have independence but, their work covers enough scope and professionally they are competent.