The Impact of Key Factors on Internal Audit Performance:Evidence from Saudi Arabia’s Healthcare Sector
DOI:
https://doi.org/10.14419/agzhhh17Keywords:
Internal Audit, Government Units in KSA, Saudi Vision 2030, and the Health Sector.Abstract
This study investigates how auditors’ competency, e-audit practices, and management support influence internal audit performance in Saudi Arabia’s healthcare sector, operating within the structural transformation of Vision 2030. The research additionally assesses the mediating role of audit quality and the moderating effect of risk management. Structural Equation Modeling (SEM) was utilized to assess direct, indirect, and moderated pathways using data from 80 public healthcare facilities in Riyadh. The findings show that internal audit performance is greatly improved by all three important factors, with audit quality acting as a potent mediator. In order to improve audit governance in healthcare systems undergoing national reform, the study offers theoretical, empirical, and practical insights.
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