Examining factors influencing internal audit effectiveness


Mohd Hanafi @ Omar, Hasni (2020) Examining factors influencing internal audit effectiveness. In: Understanding Digital Industry. Routledge, London. ISBN 9780367814557

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An internal audit (IA) adds value to the organization by contributing to governance and risk management. Therefore, internal auditors need to be effective in carrying out their duties. This article examines factors that may affect IA effectiveness through management support and internal auditors’ competency. This article proposes utilization of an experimental approach with multiple 2 × 2 factorial designs. Management support will be explored through trainings and internal auditors’ competency through their professional qualification. Studies have indicated that both management support and internal auditors’ competency could lead to a positive influence on the effectiveness of the IA. The survey will be collected through a questionnaire sent to the members of The Institute of Internal Auditors. Findings should assist the management to focus on the types of resources needed to be deployed in maximizing the capability of their IA team.

Item Type: Book Section
Additional Information: Proceedings of the Conference on Managing Digital Industry, Technology and Entrepreneurship (CoMDITE 2019), July 10-11, 2019, Bandung, Indonesia
Uncontrolled Keywords: Auditing, Internal
Subjects: H Social Sciences > HF Commerce > HF5001-6182 Business > HF5601-5689 Accounting. Bookkeeping
Divisions: Faculty of Management (FOM)
Depositing User: Ms Nurul Iqtiani Ahmad
Date Deposited: 23 Sep 2021 04:53
Last Modified: 23 Sep 2021 04:53
URII: http://shdl.mmu.edu.my/id/eprint/9592


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