describe 5 factors that can affect the effective implementation of internal IT audit control Solution Internal IT audit control : The role of internal audit is to provide independent assurance that an organisation\'s risk management, governance and internal control processes are operating effectively. Improvement is fundamental to the purpose of internal auditing. But it is done by advising, coaching and facilitating in order to not undermine the responsibility of management. Effective internal control over financial reporting provides reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes. If one or more material weakness es exist, the company\'s internal control over financial reporting cannot be considered effective. Factors affecting internal audit and controls : Factors that affect the risk associated with a control include - 1.The nature and materiality of misstatements that the control is intended to prevent or detect; 2.The inherent risk associated with the related account(s) and assertion(s); 3.Whether there have been changes in the volume or nature of transactions that might adversely affect control design or operating effectiveness; 4.Whether the account has a history of errors; 5.The effectiveness of entity-level controls, especially controls that monitor other controls; 6.The nature of the control and the frequency with which it operates; 7.The degree to which the control relies on the effectiveness of other controls . 8.Whether the control relies on performance by an individual or is automated control would generally be expected to be lower risk if relevant information technology general controls are effective.The complexity of the control and the significance of the judgments that must be made in connection with its operation. 9.The size of the internal audit department was measured by the number of internal auditors employed within it. Management support for internal audit was measured by a number of indicators, these being: involvement in the internal audit plan, providing management with reports about the work the internal audit team performs, the management’s response to internal audit reports, the resources of the internal audit department. The independence of the internal audit department was measured by nine items, these being: the level of independence, reporting level, direct contact to the board and senior management, conflict of interest, interference, unrestricted access to all departments and employees, appointment and removal of the head of internal audit, and performing non-audit activity. .