Factors Influencing Internal Auditor’s Performance in Malaysia

This study aims to analyse the relationship between management support, internal auditor independence, internal auditor technical competence, and quality of internal audit work on internal auditor’s performance in Malaysia. This research is a quantitative study, and the data was gathered through the...

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Main Author:	Samala, Ganasen
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	https://etd.uum.edu.my/11381/1/s828662_01.pdf https://etd.uum.edu.my/11381/2/s828662_02.pdf
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id	my-uum-etd.11381
record_format	uketd_dc
spelling	my-uum-etd.113812024-10-13T13:06:48Z Factors Influencing Internal Auditor’s Performance in Malaysia 2023 Samala, Ganasen Abdul Hamid, Fathilatul Zakimi College of Business (COB) College of Business HF5667 Professional Ethics. Auditors. This study aims to analyse the relationship between management support, internal auditor independence, internal auditor technical competence, and quality of internal audit work on internal auditor’s performance in Malaysia. This research is a quantitative study, and the data was gathered through the collection of primary data from the target population. The target respondents are 150 internal auditors who working at big-four firms, public listed companies, and non-public listed companies. The number of samples collected and used in this study is 120 respondents. Asides that, the data collection method used in this study was by distributing questionnaires to the respondents. Methods of data analysis using multiple linear regression analysis with the help of the SPSS Statistics Version 29 software application. Based on the results of data analysis, it was found that: 1) Management support has a positive influence towards internal auditor’s performance; 2) Internal auditor independence has a negative influence towards internal auditor’s performance; 3) Internal auditor technical competence has a positive influence towards internal auditor’s performance; and 4) Quality of internal audit work has a negative influence towards internal auditor’s performance. 2023 Thesis https://etd.uum.edu.my/11381/ https://etd.uum.edu.my/11381/1/s828662_01.pdf text eng 2026-01-31 staffonly https://etd.uum.edu.my/11381/2/s828662_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Hamid, Fathilatul Zakimi
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Samala, Ganasen Factors Influencing Internal Auditor’s Performance in Malaysia
description	This study aims to analyse the relationship between management support, internal auditor independence, internal auditor technical competence, and quality of internal audit work on internal auditor’s performance in Malaysia. This research is a quantitative study, and the data was gathered through the collection of primary data from the target population. The target respondents are 150 internal auditors who working at big-four firms, public listed companies, and non-public listed companies. The number of samples collected and used in this study is 120 respondents. Asides that, the data collection method used in this study was by distributing questionnaires to the respondents. Methods of data analysis using multiple linear regression analysis with the help of the SPSS Statistics Version 29 software application. Based on the results of data analysis, it was found that: 1) Management support has a positive influence towards internal auditor’s performance; 2) Internal auditor independence has a negative influence towards internal auditor’s performance; 3) Internal auditor technical competence has a positive influence towards internal auditor’s performance; and 4) Quality of internal audit work has a negative influence towards internal auditor’s performance.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Samala, Ganasen
author_facet	Samala, Ganasen
author_sort	Samala, Ganasen
title	Factors Influencing Internal Auditor’s Performance in Malaysia
title_short	Factors Influencing Internal Auditor’s Performance in Malaysia
title_full	Factors Influencing Internal Auditor’s Performance in Malaysia
title_fullStr	Factors Influencing Internal Auditor’s Performance in Malaysia
title_full_unstemmed	Factors Influencing Internal Auditor’s Performance in Malaysia
title_sort	factors influencing internal auditor’s performance in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/11381/1/s828662_01.pdf https://etd.uum.edu.my/11381/2/s828662_02.pdf
_version_	1813495783726514176

Factors Influencing Internal Auditor’s Performance in Malaysia

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