Determinants of internal audit contribution to strategic management
Recurrence of corporate scandals highlights the importance of an effective internal audit function to monitor and advice on strategic performance in tandem to financial performance. This study presumes that internal audit function contributes to strategic management due to its direct involvement in...
| Main Authors: | , , |
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2010
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/26628/1/8th_IACG_2010_Proceedings.pdf |
| _version_ | 1825646895803924480 |
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| author | Zainal abidin, Nor hafizah Haron, Hasnah Shahbudin, Amirul Shah |
| author_facet | Zainal abidin, Nor hafizah Haron, Hasnah Shahbudin, Amirul Shah |
| author_sort | Zainal abidin, Nor hafizah |
| collection | IIUM |
| description | Recurrence of corporate scandals highlights the importance of an effective internal audit function to monitor and advice on strategic performance in tandem to financial performance. This study presumes that internal audit function contributes to strategic management due to its direct involvement in evaluating risks inherent to strategic objectives and its independent assistance in evaluating the organisational control systems (i.e. governance, risk management and control processes) that support the achievement of organisational objectives. Moreover, this study proposes that governance factors like internal audit quality, audit committee effectiveness, formalisation of risk management and status of internal control systems could influence the extent of internal audit contribution to strategic management. |
| first_indexed | 2024-03-05T23:09:26Z |
| format | Proceeding Paper |
| id | oai:generic.eprints.org:26628 |
| institution | International Islamic University Malaysia |
| language | English |
| last_indexed | 2024-03-13T19:00:57Z |
| publishDate | 2010 |
| record_format | dspace |
| spelling | oai:generic.eprints.org:266282013-01-16T05:19:44Z http://irep.iium.edu.my/26628/ Determinants of internal audit contribution to strategic management Zainal abidin, Nor hafizah Haron, Hasnah Shahbudin, Amirul Shah HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping Recurrence of corporate scandals highlights the importance of an effective internal audit function to monitor and advice on strategic performance in tandem to financial performance. This study presumes that internal audit function contributes to strategic management due to its direct involvement in evaluating risks inherent to strategic objectives and its independent assistance in evaluating the organisational control systems (i.e. governance, risk management and control processes) that support the achievement of organisational objectives. Moreover, this study proposes that governance factors like internal audit quality, audit committee effectiveness, formalisation of risk management and status of internal control systems could influence the extent of internal audit contribution to strategic management. 2010 Proceeding Paper PeerReviewed application/pdf en http://irep.iium.edu.my/26628/1/8th_IACG_2010_Proceedings.pdf Zainal abidin, Nor hafizah and Haron, Hasnah and Shahbudin, Amirul Shah (2010) Determinants of internal audit contribution to strategic management. In: 8th European Academic Conference on Internal Audit and Corporate Governance , 21-23 April 2010, Chios, Greece. |
| spellingShingle | HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping Zainal abidin, Nor hafizah Haron, Hasnah Shahbudin, Amirul Shah Determinants of internal audit contribution to strategic management |
| title | Determinants of internal audit contribution to strategic management |
| title_full | Determinants of internal audit contribution to strategic management |
| title_fullStr | Determinants of internal audit contribution to strategic management |
| title_full_unstemmed | Determinants of internal audit contribution to strategic management |
| title_short | Determinants of internal audit contribution to strategic management |
| title_sort | determinants of internal audit contribution to strategic management |
| topic | HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping |
| url | http://irep.iium.edu.my/26628/1/8th_IACG_2010_Proceedings.pdf |
| work_keys_str_mv | AT zainalabidinnorhafizah determinantsofinternalauditcontributiontostrategicmanagement AT haronhasnah determinantsofinternalauditcontributiontostrategicmanagement AT shahbudinamirulshah determinantsofinternalauditcontributiontostrategicmanagement |