An assessment of an instrument with which to conduct internal audits
As a result of the financial demise of several international corporations in recent years, the need for competent internal audits has received significant attention. Although most corporations conduct internal audits, their effectiveness has often been suspect and many of the existing instruments wi...
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2023
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my.uniten.dspace-296882024-04-16T15:35:41Z An assessment of an instrument with which to conduct internal audits Kasim M.A.B. Bt Mohd Hanafi S.R. Aziz A.A. Hancock D.R. 58592002600 55996473300 56012228800 7102173613 COSO ERM Enterprise risk management (ERM) Framework Internal auditing As a result of the financial demise of several international corporations in recent years, the need for competent internal audits has received significant attention. Although most corporations conduct internal audits, their effectiveness has often been suspect and many of the existing instruments with which to measure internal audit effectiveness have severe limitations. Development of the new instrument to quantitatively measure the effectiveness of internal audit functions is clearly needed. This study uses the Internal Audit Professional Practice Framework to examine the validity and reliability of a new instrument with which to conduct internal audits. The results suggest that the instrument is highly reliable and conforms to the standards established by the Institute of Internal Auditors -- the professional organization governing the internal auditing profession. � 2009 Nova Science Publishers, Inc. All rights reserved. Final 2023-12-28T07:30:47Z 2023-12-28T07:30:47Z 2009 Book Chapter 2-s2.0-84896566638 https://www.scopus.com/inward/record.uri?eid=2-s2.0-84896566638&partnerID=40&md5=06885634f2b2a2c375d632388178977d https://irepository.uniten.edu.my/handle/123456789/29688 231 263 Nova Science Publishers, Inc. Scopus |
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COSO ERM Enterprise risk management (ERM) Framework Internal auditing Kasim M.A.B. Bt Mohd Hanafi S.R. Aziz A.A. Hancock D.R. An assessment of an instrument with which to conduct internal audits |
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As a result of the financial demise of several international corporations in recent years, the need for competent internal audits has received significant attention. Although most corporations conduct internal audits, their effectiveness has often been suspect and many of the existing instruments with which to measure internal audit effectiveness have severe limitations. Development of the new instrument to quantitatively measure the effectiveness of internal audit functions is clearly needed. This study uses the Internal Audit Professional Practice Framework to examine the validity and reliability of a new instrument with which to conduct internal audits. The results suggest that the instrument is highly reliable and conforms to the standards established by the Institute of Internal Auditors -- the professional organization governing the internal auditing profession. � 2009 Nova Science Publishers, Inc. All rights reserved. |
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58592002600 |
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58592002600 Kasim M.A.B. Bt Mohd Hanafi S.R. Aziz A.A. Hancock D.R. |
format |
Book Chapter |
author |
Kasim M.A.B. Bt Mohd Hanafi S.R. Aziz A.A. Hancock D.R. |
author_sort |
Kasim M.A.B. |
title |
An assessment of an instrument with which to conduct internal audits |
title_short |
An assessment of an instrument with which to conduct internal audits |
title_full |
An assessment of an instrument with which to conduct internal audits |
title_fullStr |
An assessment of an instrument with which to conduct internal audits |
title_full_unstemmed |
An assessment of an instrument with which to conduct internal audits |
title_sort |
assessment of an instrument with which to conduct internal audits |
publisher |
Nova Science Publishers, Inc. |
publishDate |
2023 |
_version_ |
1806427303978205184 |
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13.214268 |