Internal audit (IA) effectiveness: Resource-based and institutional perspectives
Background: IA provides assistance to an organization in achieving its objectives through assessing and improving the effectiveness of risk management, control and governance processes. However, it is not simply the establishment of an IA function that is significant, but most importantly is the qu...
| Hlavní autor: | |
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| Médium: | Článek |
| Jazyk: | English |
| Vydáno: |
AENSI
2015
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| Témata: | |
| On-line přístup: | https://repo.uum.edu.my/id/eprint/16184/1/90.pdf |
| _version_ | 1825803662063042560 |
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| author | Ahmad, Halimah @ Nasibah |
| author_facet | Ahmad, Halimah @ Nasibah |
| author_sort | Ahmad, Halimah @ Nasibah |
| collection | UUM |
| description | Background: IA provides assistance to an organization in achieving its objectives
through assessing and improving the effectiveness of risk management, control and governance processes. However, it is not simply the establishment of an IA function that is significant, but most importantly is the quality and its effectiveness. Hence, it is necessary to investigate the antecedents of the IA effectiveness in an attempt to ensure that an IA function is able to assist an organization in achieving its objectives and in improving its operations.For that reason, the main objective of this paper is to propose a theoretical framework that combines the resource-based and institutional theories in investigating the antecedents of the IA effectiveness.The combination of resource based
and institutional perspectives is deemed paramount as it highlights on the importance of the internal resources and the external environment of an organization in investigating determinants of the IA effectiveness. |
| first_indexed | 2024-07-04T06:00:47Z |
| format | Article |
| id | uum-16184 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:00:47Z |
| publishDate | 2015 |
| publisher | AENSI |
| record_format | eprints |
| spelling | uum-161842017-02-07T03:04:13Z https://repo.uum.edu.my/id/eprint/16184/ Internal audit (IA) effectiveness: Resource-based and institutional perspectives Ahmad, Halimah @ Nasibah HF5601 Accounting Background: IA provides assistance to an organization in achieving its objectives through assessing and improving the effectiveness of risk management, control and governance processes. However, it is not simply the establishment of an IA function that is significant, but most importantly is the quality and its effectiveness. Hence, it is necessary to investigate the antecedents of the IA effectiveness in an attempt to ensure that an IA function is able to assist an organization in achieving its objectives and in improving its operations.For that reason, the main objective of this paper is to propose a theoretical framework that combines the resource-based and institutional theories in investigating the antecedents of the IA effectiveness.The combination of resource based and institutional perspectives is deemed paramount as it highlights on the importance of the internal resources and the external environment of an organization in investigating determinants of the IA effectiveness. AENSI 2015 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/16184/1/90.pdf Ahmad, Halimah @ Nasibah (2015) Internal audit (IA) effectiveness: Resource-based and institutional perspectives. Australian Journal of Basic and Applied Sciences, 9 (9). pp. 95-104. ISSN 1991-8178 http://www.ajbasweb.com |
| spellingShingle | HF5601 Accounting Ahmad, Halimah @ Nasibah Internal audit (IA) effectiveness: Resource-based and institutional perspectives |
| title | Internal audit (IA) effectiveness: Resource-based and institutional perspectives |
| title_full | Internal audit (IA) effectiveness: Resource-based and institutional perspectives |
| title_fullStr | Internal audit (IA) effectiveness: Resource-based and institutional perspectives |
| title_full_unstemmed | Internal audit (IA) effectiveness: Resource-based and institutional perspectives |
| title_short | Internal audit (IA) effectiveness: Resource-based and institutional perspectives |
| title_sort | internal audit ia effectiveness resource based and institutional perspectives |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/16184/1/90.pdf |
| work_keys_str_mv | AT ahmadhalimahnasibah internalauditiaeffectivenessresourcebasedandinstitutionalperspectives |