• Dr. Suman Narnolia
• Girish Mall

Background: Resource limitations, the intricacy of financial instruments, the necessity to identify fraud, staying abreast of technological advancements, and preserving independence and objectivity are just a few of the difficulties auditors encounter when performing audits. The goal of the current study is to identify these obstacles that internal auditors believe prevent them from doing their jobs well. Key objective: The study's core objective was to identify respondents' perceptions of key challenges faced in internal audit work. Idea behind the study: An auditor's job is to ensure that the company's activities go uninterrupted and are fair. The goal of the current study is to identify the challenges hindering internal auditors' smooth work. The main idea behind the study is to identify those factors and make them compatible with auditors. Research Methodology: The study was conducted utilizing a sample of 78 internal auditors from Bikaner city, the research is based on primary data and uses a method called Purposive sampling for data collecting. Ten Likert statements were framed to find the opinions of the respondents on the service quality parameters. Findings: The respondents' perceptions were common, and thus, the null hypothesis was accepted. Auditors face pressure from management to conform to their expectations or face influence from powerful stakeholders, and face technological barriers as well, which can compromise their ability to provide unbiased assessments.

: Internal Auditors, Challenges, Bikaner City

"A STUDY OF INTERNAL AUDITORS FROM BIKANER CITY ON CHALLENGES FACED BY THEM DURING WORK", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 5, page no.k783-k791, May-2025, Available :http://www.jetir.org/papers/JETIR2505B67.pdf

"A STUDY OF INTERNAL AUDITORS FROM BIKANER CITY ON CHALLENGES FACED BY THEM DURING WORK", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 5, page no. ppk783-k791, May-2025, Available at : http://www.jetir.org/papers/JETIR2505B67.pdf