id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-6230	Thuy, Lai Thi Thu 	Determinants of internal audit effectiveness and its mediating role in fraud prevention	2025	13	.pdf	application/pdf	5999	354	38	These findings underscore the strategic role of internal audit in corporate governance and emphasize the need for capacity building within audit departments. However, the effectiveness of internal audit (IAE) depends on several factors—auditor competence, independence, IT integration, managerial support, and cooperation with external auditors.	cache/easat-6230.pdf	txt/easat-6230.txt