Internal and external factors influencing on the effectiveness of internal auditors in Malaysian Public Universities: from the perceptions of internal auditors and senior management
The effectiveness of internal auditors is important since the serious financial wastage in Malaysian public universities have been continuously reported by Auditor General. The limited studies which has also increased the needs for studies on the effectiveness of internal auditors in Malaysian publ...
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2019
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my-uum-etd.85212021-08-03T05:58:19Z Internal and external factors influencing on the effectiveness of internal auditors in Malaysian Public Universities: from the perceptions of internal auditors and senior management 2019 Mohd Rodzi, Ahmad Fadzil, Faudziah Hanim Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5667 Professional Ethics. Auditors. The effectiveness of internal auditors is important since the serious financial wastage in Malaysian public universities have been continuously reported by Auditor General. The limited studies which has also increased the needs for studies on the effectiveness of internal auditors in Malaysian public universities. This study ascertains the level of effectiveness of internal auditors and examined extent of internal and external factors. This study also investigated the relationship between internal and external factors and the effectiveness of internal auditors. The Internal Factor dimensions are Independence, Quality of Work Performed, Senior Management Support and the Relationship with Audit Committee, while External Factor dimensions are the Relationship between Internal and External Auditors, and the Role of Government. Agency Theory is used to predict and explain the effectiveness of the internal auditors in Malaysian public universities and also the relationship of internal and external factors with the effectiveness of internal auditors. Two sets of questionnaires were sent to 216 of senior management as well as internal auditors in all 20 of Malaysian public universities. The data was collected in September 2017. Only 196 (90.7%) senior management and internal auditors responded to the questionnaires. The results of multiple regression analysis showed that internal factors (independence and senior management support) have significant influence on the effectiveness of internal auditors in Malaysian public universities. This study stimulates for improvement the internal auditing profession and increase the literature in Malaysian public universities. This study also significantly contributes to ensure that public universities uphold the accountability to the public. 2019 Thesis https://etd.uum.edu.my/8521/ https://etd.uum.edu.my/8521/1/DepositPermission%20Not%20Allow_s900389.pdf text eng staffonly https://etd.uum.edu.my/8521/2/S900389_01.pdf text aa staffonly https://etd.uum.edu.my/8521/3/S900389_02.pdf text aa staffonly https://etd.uum.edu.my/8521/4/s900389_references.docx text eng public other doctoral Universiti Utara Malaysia |
| institution |
Universiti Utara Malaysia |
| collection |
UUM ETD |
| language |
eng aa aa eng |
| advisor |
Fadzil, Faudziah Hanim |
| topic |
HF5667 Professional Ethics Auditors. |
| spellingShingle |
HF5667 Professional Ethics Auditors. Mohd Rodzi, Ahmad Internal and external factors influencing on the effectiveness of internal auditors in Malaysian Public Universities: from the perceptions of internal auditors and senior management |
| description |
The effectiveness of internal auditors is important since the serious financial wastage in Malaysian public universities have been continuously reported by Auditor General. The limited studies which has also increased the needs for studies on the
effectiveness of internal auditors in Malaysian public universities. This study ascertains the level of effectiveness of internal auditors and examined extent of internal and external factors. This study also investigated the relationship between
internal and external factors and the effectiveness of internal auditors. The Internal Factor dimensions are Independence, Quality of Work Performed, Senior Management Support and the Relationship with Audit Committee, while External Factor dimensions are the Relationship between Internal and External Auditors, and the Role of Government. Agency Theory is used to predict and explain the effectiveness of the internal auditors in Malaysian public universities and also the relationship of internal and external factors with the effectiveness of internal
auditors. Two sets of questionnaires were sent to 216 of senior management as well as internal auditors in all 20 of Malaysian public universities. The data was collected in September 2017. Only 196 (90.7%) senior management and internal auditors
responded to the questionnaires. The results of multiple regression analysis showed that internal factors (independence and senior management support) have significant influence on the effectiveness of internal auditors in Malaysian public universities. This study stimulates for improvement the internal auditing profession and increase the literature in Malaysian public universities. This study also significantly contributes to ensure that public universities uphold the accountability to the public. |
| format |
Thesis |
| qualification_name |
other |
| qualification_level |
Doctorate |
| author |
Mohd Rodzi, Ahmad |
| author_facet |
Mohd Rodzi, Ahmad |
| author_sort |
Mohd Rodzi, Ahmad |
| title |
Internal and external factors influencing on the effectiveness of internal auditors in Malaysian Public Universities: from the perceptions of internal auditors and senior management |
| title_short |
Internal and external factors influencing on the effectiveness of internal auditors in Malaysian Public Universities: from the perceptions of internal auditors and senior management |
| title_full |
Internal and external factors influencing on the effectiveness of internal auditors in Malaysian Public Universities: from the perceptions of internal auditors and senior management |
| title_fullStr |
Internal and external factors influencing on the effectiveness of internal auditors in Malaysian Public Universities: from the perceptions of internal auditors and senior management |
| title_full_unstemmed |
Internal and external factors influencing on the effectiveness of internal auditors in Malaysian Public Universities: from the perceptions of internal auditors and senior management |
| title_sort |
internal and external factors influencing on the effectiveness of internal auditors in malaysian public universities: from the perceptions of internal auditors and senior management |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
Othman Yeop Abdullah Graduate School of Business |
| publishDate |
2019 |
| url |
https://etd.uum.edu.my/8521/1/DepositPermission%20Not%20Allow_s900389.pdf https://etd.uum.edu.my/8521/2/S900389_01.pdf https://etd.uum.edu.my/8521/3/S900389_02.pdf https://etd.uum.edu.my/8521/4/s900389_references.docx |
| _version_ |
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