Internal Audit Characteristics, Contribution And Effectiveness

Internal auditing becomes an important tool in helping an organization achieve its objectives when effectively implemented. Organizations with internal audit activities are better able to identify business risks and system inefficiencies and ineffectiveness, take appropriate corrective action, and u...

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Main Author:	Tong, Chue Qun
Format:	Thesis
Language:	English
Published:	2013
Subjects:	HF5001-6182 Business
Online Access:	http://eprints.usm.my/44010/1/Tong%20Chue%20Qun24.pdf
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id	my-usm-ep.44010
record_format	uketd_dc
spelling	my-usm-ep.440102019-04-12T05:26:16Z Internal Audit Characteristics, Contribution And Effectiveness 2013-05 Tong, Chue Qun HF5001-6182 Business Internal auditing becomes an important tool in helping an organization achieve its objectives when effectively implemented. Organizations with internal audit activities are better able to identify business risks and system inefficiencies and ineffectiveness, take appropriate corrective action, and ultimately support continuous improvement. Therefore its contribution and effectiveness must be monitored in order to maintain and enhance internal audit’s credibility. The objectives of this study are, therefore, to investigate contribution and effectiveness of internal audit and its determinants such as internal audit characteristics, audit committee characteristics and interaction between internal audit and audit committee. The study was based on data collected using mail survey. Questionnaires were used to collect data and the sample was obtained from 172 Malaysian listed companies in Bursa Malaysia. The finding showed that the internal audit effectiveness generally is at average level and internal audit contributed the most in internal control. The result revealed that the effectiveness of internal audit is associated with the internal audit competence, work performance of internal audit and involvement of audit committee in dismissal of CAE. The results indicated that the higher the internal audit contribution in control leads to higher internal audit effectiveness. Besides, there is evidence suggesting that the strong relationship between internal audit competence, work performance and involvement of audit committee in dismissal of CAE with internal audit effectiveness is due to internal audit contribution in control which functions as the mediator. 2013-05 Thesis http://eprints.usm.my/44010/ http://eprints.usm.my/44010/1/Tong%20Chue%20Qun24.pdf application/pdf en public phd doctoral Universiti Sains Malaysia Pusat Pengajian Siswazah Perniagaan
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	HF5001-6182 Business
spellingShingle	HF5001-6182 Business Tong, Chue Qun Internal Audit Characteristics, Contribution And Effectiveness
description	Internal auditing becomes an important tool in helping an organization achieve its objectives when effectively implemented. Organizations with internal audit activities are better able to identify business risks and system inefficiencies and ineffectiveness, take appropriate corrective action, and ultimately support continuous improvement. Therefore its contribution and effectiveness must be monitored in order to maintain and enhance internal audit’s credibility. The objectives of this study are, therefore, to investigate contribution and effectiveness of internal audit and its determinants such as internal audit characteristics, audit committee characteristics and interaction between internal audit and audit committee. The study was based on data collected using mail survey. Questionnaires were used to collect data and the sample was obtained from 172 Malaysian listed companies in Bursa Malaysia. The finding showed that the internal audit effectiveness generally is at average level and internal audit contributed the most in internal control. The result revealed that the effectiveness of internal audit is associated with the internal audit competence, work performance of internal audit and involvement of audit committee in dismissal of CAE. The results indicated that the higher the internal audit contribution in control leads to higher internal audit effectiveness. Besides, there is evidence suggesting that the strong relationship between internal audit competence, work performance and involvement of audit committee in dismissal of CAE with internal audit effectiveness is due to internal audit contribution in control which functions as the mediator.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Tong, Chue Qun
author_facet	Tong, Chue Qun
author_sort	Tong, Chue Qun
title	Internal Audit Characteristics, Contribution And Effectiveness
title_short	Internal Audit Characteristics, Contribution And Effectiveness
title_full	Internal Audit Characteristics, Contribution And Effectiveness
title_fullStr	Internal Audit Characteristics, Contribution And Effectiveness
title_full_unstemmed	Internal Audit Characteristics, Contribution And Effectiveness
title_sort	internal audit characteristics, contribution and effectiveness
granting_institution	Universiti Sains Malaysia
granting_department	Pusat Pengajian Siswazah Perniagaan
publishDate	2013
url	http://eprints.usm.my/44010/1/Tong%20Chue%20Qun24.pdf
_version_	1747821318686900224

Internal Audit Characteristics, Contribution And Effectiveness

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