Internal Audit Effectiveness From External Auditors' Perspective: An Empirical Study From Libya

This study investigates the impact of internal auditors' characteristics and internal audit department performance, as independent variables, on internal audit effectiveness. The study also examines the influence of organization members' support, as a moderating variable, on these relation...

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Main Author:	Khaled Ali S. Endaya
Format:	Thesis
Language:	en_US
Subjects:	Auditing Internal > Libya
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id	my-usim-ddms-12837
record_format	uketd_dc
spelling	my-usim-ddms-128372024-05-29T05:00:35Z Internal Audit Effectiveness From External Auditors' Perspective: An Empirical Study From Libya Khaled Ali S. Endaya This study investigates the impact of internal auditors' characteristics and internal audit department performance, as independent variables, on internal audit effectiveness. The study also examines the influence of organization members' support, as a moderating variable, on these relationships, which represents the first effort for that. The theoretical framework of this study is based on three theories, which are; agency theory, institutional theory, and communication theory. The main research question addressed by this study is whether internal auditor's characteristics and internal audit department performance enhance internal audit effectiveness indirectly through organization members support. A total of 550 Libyan external auditors were selected by using random sampling from a list of the Libyan Association of Accountants and Auditors (LAAA) registered in August 2010. The number of usable personally administered questionnaires was 243 responses, yielding at 44.18 percent response rate, Based on multiple regression analysis, the results indicated that the internal auditor's characteristics and internal audit department performance were significantly related to internal audit effectiveness. The findings revealed that organization members' support was a moderator variable. The findings showed statistically that senior management support had the ability to strengthen the relationship between variables of study while effective audit committee, statistically, had not. Overall, the findings of this study are expected ta provide Libyan organizations with the importance of tackling the issue of internal audit effectiveness, and to contribute in strengthening the capacity of internal auditing in Libyan organizations when the recommendations are implemented. Universiti Sains Islam Malaysia 2013 Thesis en_US https://oarep.usim.edu.my/handle/123456789/12837 https://oarep.usim.edu.my/bitstreams/8c12732c-5623-431d-9f93-914f6105831a/download 8a4605be74aa9ea9d79846c1fba20a33 Auditing, Internal--Libya
institution	Universiti Sains Islam Malaysia
collection	USIM Institutional Repository
language	en_US
topic	Auditing Internal--Libya
spellingShingle	Auditing Internal--Libya Khaled Ali S. Endaya Internal Audit Effectiveness From External Auditors' Perspective: An Empirical Study From Libya
description	This study investigates the impact of internal auditors' characteristics and internal audit department performance, as independent variables, on internal audit effectiveness. The study also examines the influence of organization members' support, as a moderating variable, on these relationships, which represents the first effort for that. The theoretical framework of this study is based on three theories, which are; agency theory, institutional theory, and communication theory. The main research question addressed by this study is whether internal auditor's characteristics and internal audit department performance enhance internal audit effectiveness indirectly through organization members support. A total of 550 Libyan external auditors were selected by using random sampling from a list of the Libyan Association of Accountants and Auditors (LAAA) registered in August 2010. The number of usable personally administered questionnaires was 243 responses, yielding at 44.18 percent response rate, Based on multiple regression analysis, the results indicated that the internal auditor's characteristics and internal audit department performance were significantly related to internal audit effectiveness. The findings revealed that organization members' support was a moderator variable. The findings showed statistically that senior management support had the ability to strengthen the relationship between variables of study while effective audit committee, statistically, had not. Overall, the findings of this study are expected ta provide Libyan organizations with the importance of tackling the issue of internal audit effectiveness, and to contribute in strengthening the capacity of internal auditing in Libyan organizations when the recommendations are implemented.
format	Thesis
author	Khaled Ali S. Endaya
author_facet	Khaled Ali S. Endaya
author_sort	Khaled Ali S. Endaya
title	Internal Audit Effectiveness From External Auditors' Perspective: An Empirical Study From Libya
title_short	Internal Audit Effectiveness From External Auditors' Perspective: An Empirical Study From Libya
title_full	Internal Audit Effectiveness From External Auditors' Perspective: An Empirical Study From Libya
title_fullStr	Internal Audit Effectiveness From External Auditors' Perspective: An Empirical Study From Libya
title_full_unstemmed	Internal Audit Effectiveness From External Auditors' Perspective: An Empirical Study From Libya
title_sort	internal audit effectiveness from external auditors' perspective: an empirical study from libya
granting_institution	Universiti Sains Islam Malaysia
_version_	1812444657046519808

Internal Audit Effectiveness From External Auditors' Perspective: An Empirical Study From Libya

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