An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks

An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks

The purpose of this study is to investigate the factors affecting an internal audit effectiveness (IAE) in the Libyan commercial banks. Therefore, this study employed a quantitative method through convenience sampling survey. To achieve objectives of the study, questionnaires were distributed online...

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Main Author: Aburabe, Hassan Musbah
Format: Thesis
Language:eng
eng
Published: 2015
Subjects:
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/5587/1/s814463_01.pdf
https://etd.uum.edu.my/5587/2/s814463_02.pdf
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Md Yusof, Mohd 'Atef
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Aburabe, Hassan Musbah
An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks
description The purpose of this study is to investigate the factors affecting an internal audit effectiveness (IAE) in the Libyan commercial banks. Therefore, this study employed a quantitative method through convenience sampling survey. To achieve objectives of the study, questionnaires were distributed online to 113 Libyan commercial banks. Eighty questionnaires were retrieved back from the internal auditors in the banks at the response rate of 70.8%. The data was analyzed through Statistical Package for Social Sciences (SPSS). The result showed direct relation effects of management support, organizational independence of internal auditors, competence of internal auditors and audit experience with the IAE within the Libyan commercial banks. According to the regression output, management support has significant and positive contribution for the IAE, while the other three variables: the organizational independence of internal auditors, competence of internal auditors and audit experience have shown positive relation with the IAE, however their contribution for the IAE are statistically insignificance. The whole four independent variables provide 52.8% of the contributions for IAE in the Libyan commercial banks. The variables have collective significance in identifying any non-compliance activities and could also add values for the IAE in the Libyan commercial banks
format Thesis
qualification_name masters
qualification_level Master's degree
author Aburabe, Hassan Musbah
author_facet Aburabe, Hassan Musbah
author_sort Aburabe, Hassan Musbah
title An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks
title_short An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks
title_full An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks
title_fullStr An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks
title_full_unstemmed An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks
title_sort investigation on factors affecting the internal audit effectiveness: a survey on the libyan commercial banks
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2015
url https://etd.uum.edu.my/5587/1/s814463_01.pdf
https://etd.uum.edu.my/5587/2/s814463_02.pdf
_version_ 1747827955878330368
spelling my-uum-etd.55872021-03-18T00:23:16Z An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks 2015 Aburabe, Hassan Musbah Md Yusof, Mohd 'Atef Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting The purpose of this study is to investigate the factors affecting an internal audit effectiveness (IAE) in the Libyan commercial banks. Therefore, this study employed a quantitative method through convenience sampling survey. To achieve objectives of the study, questionnaires were distributed online to 113 Libyan commercial banks. Eighty questionnaires were retrieved back from the internal auditors in the banks at the response rate of 70.8%. The data was analyzed through Statistical Package for Social Sciences (SPSS). The result showed direct relation effects of management support, organizational independence of internal auditors, competence of internal auditors and audit experience with the IAE within the Libyan commercial banks. According to the regression output, management support has significant and positive contribution for the IAE, while the other three variables: the organizational independence of internal auditors, competence of internal auditors and audit experience have shown positive relation with the IAE, however their contribution for the IAE are statistically insignificance. The whole four independent variables provide 52.8% of the contributions for IAE in the Libyan commercial banks. The variables have collective significance in identifying any non-compliance activities and could also add values for the IAE in the Libyan commercial banks 2015 Thesis https://etd.uum.edu.my/5587/ https://etd.uum.edu.my/5587/1/s814463_01.pdf text eng public https://etd.uum.edu.my/5587/2/s814463_02.pdf text eng public masters masters Universiti Utara Malaysia Abu-Azza, Wahid. (2012). Perceived effectiveness of the internal audit function in Libya: a qualitative study using institutional and Marxist theories. University of Southern Queensland. Abuazza, Wahid Omar, Mihret, Dessalegn Getie, James, Kieran, Best, Peter, & Martinov-Bennie, Nonna. (2015). The perceived scope of internal audit function in Libyan public enterprises. Managerial Auditing Journal, 30(6/7). Abushaiba, Ibrahim Ali, & Zainuddin, Yuserrie. (2012). Performance measurement system design, competitive capability, and performance consequences-a conceptual like. 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