ACL: How competent Royal Malaysian Customs Department (RMCD) auditors are in utilizing it?

The world is currently entering into the Industrial Revolution 4.0 (IR 4.0). IR 4.0 is characterized by the existence of a wide range and more sophisticated new technologies which has taken over most of the current ways of business operations. The technology advances have become the ticket for most...

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Main Author:	Norashikin, Ali Madan
Format:	Thesis
Language:	eng eng
Published:	2021
Subjects:	HF5549-5549.5 Personnel Management Employment
Online Access:	https://etd.uum.edu.my/9372/1/s826261_01.pdf https://etd.uum.edu.my/9372/2/s826261_02.pdf
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id	my-uum-etd.9372
record_format	uketd_dc
spelling	my-uum-etd.93722022-05-22T00:51:37Z ACL: How competent Royal Malaysian Customs Department (RMCD) auditors are in utilizing it? 2021 Norashikin, Ali Madan Sharif, Zakiyah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5549-5549.5 Personnel Management. Employment HJ4771.6 Income Tax. Tax Returns. The world is currently entering into the Industrial Revolution 4.0 (IR 4.0). IR 4.0 is characterized by the existence of a wide range and more sophisticated new technologies which has taken over most of the current ways of business operations. The technology advances have become the ticket for most of the businesses to embark into a borderless business, including internal auditors. It is important as keeping the pace with technology advancement will help auditors to perform their job effectively and efficiently. In Royal Malaysian Customs Department (RMCD), the conventional auditing methods has taken place for decades. Therefore, auditors are comfortable with the conventional methods instead of auditing with the help of an audit tool, such as the Audit Command Language (ACL). Hence, this study is intended to examine the factors that influence the competency level of RMCD auditors in utilizing ACL. Hence, this study investigates the relationship between effort expectancy, facilitating conditions, willingness (behavioural intention), and knowledge acquisition (training) towards the competency level of RMCD auditors of Northern Region in utilizing ACL. The quantitative method is employed and auditors in Northern Region are the targeted respondents. A total of 107 questionnaires were distributed and 88 responses were returned and used for further analyses. Data collected were analysed using the Statistical Package for the Social Sciences (SPSS) Version 26. Results from the analyses conducted showed that effort expectancy, facilitating conditions, willingness (behavioural intention), and knowledge acquisition (training) have significant relationships with auditors’ competency level. Therefore, the findings of this study provides beneficial inputs for RMCD to consider more comprehensive usage of ACL among its auditors. The implications of the findings, limitations, and directions for future research were discussed. 2021 Thesis https://etd.uum.edu.my/9372/ https://etd.uum.edu.my/9372/1/s826261_01.pdf text eng 2024-08-05 staffonly https://etd.uum.edu.my/9372/2/s826261_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Sharif, Zakiyah
topic	HF5549-5549.5 Personnel Management Employment HF5549-5549.5 Personnel Management Employment
spellingShingle	HF5549-5549.5 Personnel Management Employment HF5549-5549.5 Personnel Management Employment Norashikin, Ali Madan ACL: How competent Royal Malaysian Customs Department (RMCD) auditors are in utilizing it?
description	The world is currently entering into the Industrial Revolution 4.0 (IR 4.0). IR 4.0 is characterized by the existence of a wide range and more sophisticated new technologies which has taken over most of the current ways of business operations. The technology advances have become the ticket for most of the businesses to embark into a borderless business, including internal auditors. It is important as keeping the pace with technology advancement will help auditors to perform their job effectively and efficiently. In Royal Malaysian Customs Department (RMCD), the conventional auditing methods has taken place for decades. Therefore, auditors are comfortable with the conventional methods instead of auditing with the help of an audit tool, such as the Audit Command Language (ACL). Hence, this study is intended to examine the factors that influence the competency level of RMCD auditors in utilizing ACL. Hence, this study investigates the relationship between effort expectancy, facilitating conditions, willingness (behavioural intention), and knowledge acquisition (training) towards the competency level of RMCD auditors of Northern Region in utilizing ACL. The quantitative method is employed and auditors in Northern Region are the targeted respondents. A total of 107 questionnaires were distributed and 88 responses were returned and used for further analyses. Data collected were analysed using the Statistical Package for the Social Sciences (SPSS) Version 26. Results from the analyses conducted showed that effort expectancy, facilitating conditions, willingness (behavioural intention), and knowledge acquisition (training) have significant relationships with auditors’ competency level. Therefore, the findings of this study provides beneficial inputs for RMCD to consider more comprehensive usage of ACL among its auditors. The implications of the findings, limitations, and directions for future research were discussed.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Norashikin, Ali Madan
author_facet	Norashikin, Ali Madan
author_sort	Norashikin, Ali Madan
title	ACL: How competent Royal Malaysian Customs Department (RMCD) auditors are in utilizing it?
title_short	ACL: How competent Royal Malaysian Customs Department (RMCD) auditors are in utilizing it?
title_full	ACL: How competent Royal Malaysian Customs Department (RMCD) auditors are in utilizing it?
title_fullStr	ACL: How competent Royal Malaysian Customs Department (RMCD) auditors are in utilizing it?
title_full_unstemmed	ACL: How competent Royal Malaysian Customs Department (RMCD) auditors are in utilizing it?
title_sort	acl: how competent royal malaysian customs department (rmcd) auditors are in utilizing it?
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2021
url	https://etd.uum.edu.my/9372/1/s826261_01.pdf https://etd.uum.edu.my/9372/2/s826261_02.pdf
_version_	1747828583898808320

ACL: How competent Royal Malaysian Customs Department (RMCD) auditors are in utilizing it?

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