Competencies And Work Performance Of Public Sector Auditors In Iraq: The Case Of Federal Board Of Supreme Audit

The role of internal auditors is of high importance in the developing countries’ public sector as it involves providing independent and objective assurance and consultancy that can add value to public sector organizations. However, increased fraudulent and corruption activities within public sector...

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Main Author:	Hasan, Fayyadh Marwah Jawad Abd
Format:	Thesis
Language:	English
Published:	2022
Subjects:	HD28-70 Management Industrial Management
Online Access:	http://eprints.usm.my/60427/1/FAYYADH%20MARWAH%20JAWAD%20ABD%20HASAN%20-%20TESIS%20cut.pdf
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id	my-usm-ep.60427
record_format	uketd_dc
spelling	my-usm-ep.604272024-04-25T03:40:06Z Competencies And Work Performance Of Public Sector Auditors In Iraq: The Case Of Federal Board Of Supreme Audit 2022-12 Hasan, Fayyadh Marwah Jawad Abd HD28-70 Management. Industrial Management The role of internal auditors is of high importance in the developing countries’ public sector as it involves providing independent and objective assurance and consultancy that can add value to public sector organizations. However, increased fraudulent and corruption activities within public sector organizations, particularly in developing countries such as Iraq, have elevated doubts regarding the effectiveness of the audit function. The Federal Board of Supreme Audit (FBSA) is Iraq’s leading authority to monitor the public sector institutions’ transparency, and conduct audits to evaluate the establishment and effectiveness of corporate governance within public sector organizations. Of late, the FBSA has faced challenges in terms of internal auditors’ performance which results in low confidence and trust of the public. The increased cases of fraud and corruption in the public sector of Iraq demand enhancement of FBSA internal auditors’ performance. Therefore, the key objective of the study is to examine the relationship between key influential internal auditors’ competencies, such as knowledge, effective internal communication, task self-efficacy, and computer self-efficacy, and internal auditors’ performance, such as task performance, contextual performance, and adaptive performance of internal auditors working in the FBSA, Iraq. The model of the study is underpinned by the social cognitive theory. The study also examined the moderating role of proactive personality on the relationship between internal auditors’ competencies and their performance. 2022-12 Thesis http://eprints.usm.my/60427/ http://eprints.usm.my/60427/1/FAYYADH%20MARWAH%20JAWAD%20ABD%20HASAN%20-%20TESIS%20cut.pdf application/pdf en public phd doctoral Universiti Sains Malaysia Pusat Pengajian Pengurusan
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	HD28-70 Management Industrial Management
spellingShingle	HD28-70 Management Industrial Management Hasan, Fayyadh Marwah Jawad Abd Competencies And Work Performance Of Public Sector Auditors In Iraq: The Case Of Federal Board Of Supreme Audit
description	The role of internal auditors is of high importance in the developing countries’ public sector as it involves providing independent and objective assurance and consultancy that can add value to public sector organizations. However, increased fraudulent and corruption activities within public sector organizations, particularly in developing countries such as Iraq, have elevated doubts regarding the effectiveness of the audit function. The Federal Board of Supreme Audit (FBSA) is Iraq’s leading authority to monitor the public sector institutions’ transparency, and conduct audits to evaluate the establishment and effectiveness of corporate governance within public sector organizations. Of late, the FBSA has faced challenges in terms of internal auditors’ performance which results in low confidence and trust of the public. The increased cases of fraud and corruption in the public sector of Iraq demand enhancement of FBSA internal auditors’ performance. Therefore, the key objective of the study is to examine the relationship between key influential internal auditors’ competencies, such as knowledge, effective internal communication, task self-efficacy, and computer self-efficacy, and internal auditors’ performance, such as task performance, contextual performance, and adaptive performance of internal auditors working in the FBSA, Iraq. The model of the study is underpinned by the social cognitive theory. The study also examined the moderating role of proactive personality on the relationship between internal auditors’ competencies and their performance.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Hasan, Fayyadh Marwah Jawad Abd
author_facet	Hasan, Fayyadh Marwah Jawad Abd
author_sort	Hasan, Fayyadh Marwah Jawad Abd
title	Competencies And Work Performance Of Public Sector Auditors In Iraq: The Case Of Federal Board Of Supreme Audit
title_short	Competencies And Work Performance Of Public Sector Auditors In Iraq: The Case Of Federal Board Of Supreme Audit
title_full	Competencies And Work Performance Of Public Sector Auditors In Iraq: The Case Of Federal Board Of Supreme Audit
title_fullStr	Competencies And Work Performance Of Public Sector Auditors In Iraq: The Case Of Federal Board Of Supreme Audit
title_full_unstemmed	Competencies And Work Performance Of Public Sector Auditors In Iraq: The Case Of Federal Board Of Supreme Audit
title_sort	competencies and work performance of public sector auditors in iraq: the case of federal board of supreme audit
granting_institution	Universiti Sains Malaysia
granting_department	Pusat Pengajian Pengurusan
publishDate	2022
url	http://eprints.usm.my/60427/1/FAYYADH%20MARWAH%20JAWAD%20ABD%20HASAN%20-%20TESIS%20cut.pdf
_version_	1804888934657818624

Competencies And Work Performance Of Public Sector Auditors In Iraq: The Case Of Federal Board Of Supreme Audit

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