Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Faculty Publications Book Chapter Faculty Publications- Book Chapter Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Hephzibah, S.; Vincent, Theresa Nithila; Jain, Pooja; Tantia, Veerta Title A name given to the resource Factors Influencing the Quality of Internal Audits in SMEs Date A point or period of time associated with an event in the lifecycle of the resource 01-01-2026 Source A related resource from which the described resource is derived Studies in Systems, Decision and Control;Volume;620;pp.745-758 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.1007/978-3-032-02056-7_61" target="_blank" rel="noreferrer noopener">https://doi.org/10.1007/978-3-032-02056-7_61</a> <br /><br /><a href="https://www.scopus.com/pages/publications/105027027272?origin=resultslist" target="_blank" rel="noreferrer noopener">https://www.scopus.com/pages/publications/105027027272?origin=resultslist</a> Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Hephzibah S., Christ University, Bangalore, India; Vincent T.N., Christ University, Bangalore, India; Jain P., Christ University, Bangalore, India; Tantia V., Christ University, Bangalore, India Description An account of the resource Internal auditors role and their quality output are one of the essential features of an organisation. But a specific internal audit department is one of the easily ignoring cost cutting method for Small and Medium-sized Enterprises (SMEs), due to their limited resources and various challenges. Based on the recent corporate governance stress, most of the listed SMEs are employing internal audit departments, but the autonomy of internal auditors which are questionable generally among all the industries are considered to be very challenging to attain in SMEs. The aim of this study is to examine how effective are the internal auditors role in listed SMEs and what are the key factors that will impact high-quality audits. Audit committee, autonomy of internal auditors and fraud risk assessment are the key factors considered to achieve the objective of study. For the comprehensive analysis of this study 71 listed SMEs are considered and quantitative research methodology is used for the collection of data. The findings shows that these key factors are crucial to improve audit quality of SMEs. The study provides valuable insights and guidance for SMEs to augment their internal control systems and achieve long-term sustainable growth as they prone to witness constant changes in the present business world. The Author(s), under exclusive license to Springer Nature Switzerland AG 2026. Subject The topic of the resource Audit Committee; Audit quality; Autonomy of internal auditors; Fraud risk assessment; Internal audit Publisher An entity responsible for making the resource available Springer Science and Business Media Deutschland GmbH Relation A related resource ISSN: 21984182; Language A language of the resource English Type The nature or genre of the resource Book chapter Rights Information about rights held in and over the resource Restricted Access; Hardcopy may be available in the library Format The file format, physical medium, or dimensions of the resource online