The effect of interal audit characteristics on the effectiveness of interal auditors
The purpose of this research is to investigate the effects of internal audit independence and objectivity on internal audit effectiveness in the Malaysian context. A quantitative method was applied based on a questionnaire which has been distributed to the internal auditors who are members of the In...
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| Format: | Article |
| Language: | English |
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2018
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| Online Access: | https://eprints.ums.edu.my/id/eprint/23762/1/The%20effect%20of%20interal%20audit%20characteristics%20on%20the%20effectiveness%20of%20interal%20auditors.pdf |
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| author | Sulaiman Bin Tahajuddin Mahmoud Kertali |
| author_facet | Sulaiman Bin Tahajuddin Mahmoud Kertali |
| author_sort | Sulaiman Bin Tahajuddin |
| collection | UMS |
| description | The purpose of this research is to investigate the effects of internal audit independence and objectivity on internal audit effectiveness in the Malaysian context. A quantitative method was applied based on a questionnaire which has been distributed to the internal auditors who are members of the Institute of Internal Auditors Malaysia (IIAM). A valid 119 responses have been collected. A Structural Equation Modeling technique (SEM) was employed using SmartPLS 3 to analyze and interpret the data. The findings revealed that internal audit independence was positively affecting internal audit effectiveness. However, the effect of internal audit objectivity does not appear in the relationship with internal audit effectiveness. This study provides useful information to both academics and practitioners of internal auditing in highlighting the importance and the effect of internal audit characteristics in improving the effectiveness of internal auditors. |
| first_indexed | 2024-03-06T03:00:56Z |
| format | Article |
| id | ums.eprints-23762 |
| institution | Universiti Malaysia Sabah |
| language | English |
| last_indexed | 2024-03-06T03:00:56Z |
| publishDate | 2018 |
| record_format | dspace |
| spelling | ums.eprints-237622019-10-08T04:51:37Z https://eprints.ums.edu.my/id/eprint/23762/ The effect of interal audit characteristics on the effectiveness of interal auditors Sulaiman Bin Tahajuddin Mahmoud Kertali H Social Sciences (General) HB Economic theory. Demography The purpose of this research is to investigate the effects of internal audit independence and objectivity on internal audit effectiveness in the Malaysian context. A quantitative method was applied based on a questionnaire which has been distributed to the internal auditors who are members of the Institute of Internal Auditors Malaysia (IIAM). A valid 119 responses have been collected. A Structural Equation Modeling technique (SEM) was employed using SmartPLS 3 to analyze and interpret the data. The findings revealed that internal audit independence was positively affecting internal audit effectiveness. However, the effect of internal audit objectivity does not appear in the relationship with internal audit effectiveness. This study provides useful information to both academics and practitioners of internal auditing in highlighting the importance and the effect of internal audit characteristics in improving the effectiveness of internal auditors. 2018-10 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/23762/1/The%20effect%20of%20interal%20audit%20characteristics%20on%20the%20effectiveness%20of%20interal%20auditors.pdf Sulaiman Bin Tahajuddin and Mahmoud Kertali (2018) The effect of interal audit characteristics on the effectiveness of interal auditors. European Journal of Accounting, Auditing and Finance Research, 6 (7). pp. 57-69. ISSN 2053-4086 |
| spellingShingle | H Social Sciences (General) HB Economic theory. Demography Sulaiman Bin Tahajuddin Mahmoud Kertali The effect of interal audit characteristics on the effectiveness of interal auditors |
| title | The effect of interal audit characteristics on the effectiveness of interal auditors |
| title_full | The effect of interal audit characteristics on the effectiveness of interal auditors |
| title_fullStr | The effect of interal audit characteristics on the effectiveness of interal auditors |
| title_full_unstemmed | The effect of interal audit characteristics on the effectiveness of interal auditors |
| title_short | The effect of interal audit characteristics on the effectiveness of interal auditors |
| title_sort | effect of interal audit characteristics on the effectiveness of interal auditors |
| topic | H Social Sciences (General) HB Economic theory. Demography |
| url | https://eprints.ums.edu.my/id/eprint/23762/1/The%20effect%20of%20interal%20audit%20characteristics%20on%20the%20effectiveness%20of%20interal%20auditors.pdf |
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