This study responds to recent calls for a better understanding of the determinants of internal audit quality (IAQ). We use the Common Body of Knowledge (CBOK) dataset from the Institute of Internal Auditors Research Foundation to do two things: (1) to propose novel indexes for three determinants of IAQ, namely governance, human capital, and communication, and (2) to investigate whether these indexes enhance IAQ either independently or in combination. Although our econometric results suggest that internal audit departments should focus on improving human capital development and internal auditors’ communication skills, they show also that strong governance practices increase IAQ. An interesting finding is that organizations decide among available determinants of IAQ in that better IAQ is the result of a choice to implement these practices without seeking synergies. Our results should encourage practitioners to investigate the logic underlying their decisions aimed at enhancing IAQ.

这项研究响应了最近关于更好地了解内部审计质量 (IAQ) 决定因素的呼吁。我们使用内部审计师研究基金会的共同知识体系 (CBOK) 数据集来做两件事：(1) 为 IAQ 的三个决定因素（即治理、人力资本和沟通）提出新颖的指数，以及 (2)研究这些指标是否独立或组合增强 IAQ。尽管我们的计量经济学结果表明，内部审计部门应重点关注改善人力资本开发和内部审计师的沟通技巧，但它们也表明，强有力的治理实践会提高 IAQ。一个有趣的发现是，组织在 IAQ 的可用决定因素中做出决定，因为更好的 IAQ 是选择实施这些做法而不寻求协同效应的结果。我们的结果应该鼓励从业者调查他们旨在提高室内空气质量的决定背后的逻辑。