Internal auditors' selection for sustainable competitive advantage
This study aimed to investigate the factors in selecting internal auditors in public listed companies (PLCs) and non-public listed companies (Non-PLCs) and the role of internal auditors. Specifically, it aimed to look at the perceptions of specific coursework and topics, students' experiential...
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my.uniten.dspace-345842024-10-14T11:20:51Z Internal auditors' selection for sustainable competitive advantage Ilias A. Baidi N. Ghani E.K. 30967552600 57218318753 35098434100 certification early-career internal auditors internal auditing selection decision skill development This study aimed to investigate the factors in selecting internal auditors in public listed companies (PLCs) and non-public listed companies (Non-PLCs) and the role of internal auditors. Specifically, it aimed to look at the perceptions of specific coursework and topics, students' experiential activities, and student credentials and certifications in selecting university graduates as internal auditors. In addition, this study examined the benefits of the certified internal auditor (CIA) designation for future internal auditors and the soft skills needed for the early-career of internal auditors. It found that the important factors in the selection include the course of internal audit, internship, and internal auditing experience. These factors together demonstrated communication and leadership skills. Additionally, practising internal auditors viewed the importance of the internal audit function (IAF) and foresee that the benefits of the CIA qualification would provide career advantages between PLCs and Non-PLCs and the position of internal auditors. This study could help the Institute of Internal Auditors Malaysia (IIAM) develop competent internal auditors to ensure a sustainable competitive advantage. � 2023 Inderscience Enterprises Ltd. Final 2024-10-14T03:20:51Z 2024-10-14T03:20:51Z 2023 Article 10.1504/IJAAPE.2023.130531 2-s2.0-85161876762 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85161876762&doi=10.1504%2fIJAAPE.2023.130531&partnerID=40&md5=c186ee47e8957fd2cc13d28bb9385178 https://irepository.uniten.edu.my/handle/123456789/34584 19 1 71 100 Inderscience Publishers Scopus |
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certification early-career internal auditors internal auditing selection decision skill development Ilias A. Baidi N. Ghani E.K. Internal auditors' selection for sustainable competitive advantage |
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This study aimed to investigate the factors in selecting internal auditors in public listed companies (PLCs) and non-public listed companies (Non-PLCs) and the role of internal auditors. Specifically, it aimed to look at the perceptions of specific coursework and topics, students' experiential activities, and student credentials and certifications in selecting university graduates as internal auditors. In addition, this study examined the benefits of the certified internal auditor (CIA) designation for future internal auditors and the soft skills needed for the early-career of internal auditors. It found that the important factors in the selection include the course of internal audit, internship, and internal auditing experience. These factors together demonstrated communication and leadership skills. Additionally, practising internal auditors viewed the importance of the internal audit function (IAF) and foresee that the benefits of the CIA qualification would provide career advantages between PLCs and Non-PLCs and the position of internal auditors. This study could help the Institute of Internal Auditors Malaysia (IIAM) develop competent internal auditors to ensure a sustainable competitive advantage. � 2023 Inderscience Enterprises Ltd. |
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30967552600 |
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30967552600 Ilias A. Baidi N. Ghani E.K. |
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Article |
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Ilias A. Baidi N. Ghani E.K. |
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Ilias A. |
title |
Internal auditors' selection for sustainable competitive advantage |
title_short |
Internal auditors' selection for sustainable competitive advantage |
title_full |
Internal auditors' selection for sustainable competitive advantage |
title_fullStr |
Internal auditors' selection for sustainable competitive advantage |
title_full_unstemmed |
Internal auditors' selection for sustainable competitive advantage |
title_sort |
internal auditors' selection for sustainable competitive advantage |
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Inderscience Publishers |
publishDate |
2024 |
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1814061062656360448 |
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13.214268 |