Internal Audit Characteristics, Contribution And Effectiveness

Internal auditing becomes an important tool in helping an organization achieve its objectives when effectively implemented. Organizations with internal audit activities are better able to identify business risks and system inefficiencies and ineffectiveness, take appropriate corrective action, and u...

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Main Author: Tong, Chue Qun
Format: Thesis
Language:English
Published: 2013
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Online Access:http://eprints.usm.my/44010/1/Tong%20Chue%20Qun24.pdf
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spelling my.usm.eprints.44010 http://eprints.usm.my/44010/ Internal Audit Characteristics, Contribution And Effectiveness Tong, Chue Qun HF5001-6182 Business Internal auditing becomes an important tool in helping an organization achieve its objectives when effectively implemented. Organizations with internal audit activities are better able to identify business risks and system inefficiencies and ineffectiveness, take appropriate corrective action, and ultimately support continuous improvement. Therefore its contribution and effectiveness must be monitored in order to maintain and enhance internal audit’s credibility. The objectives of this study are, therefore, to investigate contribution and effectiveness of internal audit and its determinants such as internal audit characteristics, audit committee characteristics and interaction between internal audit and audit committee. The study was based on data collected using mail survey. Questionnaires were used to collect data and the sample was obtained from 172 Malaysian listed companies in Bursa Malaysia. The finding showed that the internal audit effectiveness generally is at average level and internal audit contributed the most in internal control. The result revealed that the effectiveness of internal audit is associated with the internal audit competence, work performance of internal audit and involvement of audit committee in dismissal of CAE. The results indicated that the higher the internal audit contribution in control leads to higher internal audit effectiveness. Besides, there is evidence suggesting that the strong relationship between internal audit competence, work performance and involvement of audit committee in dismissal of CAE with internal audit effectiveness is due to internal audit contribution in control which functions as the mediator. 2013-05 Thesis NonPeerReviewed application/pdf en http://eprints.usm.my/44010/1/Tong%20Chue%20Qun24.pdf Tong, Chue Qun (2013) Internal Audit Characteristics, Contribution And Effectiveness. PhD thesis, Universiti Sains Malaysia.
institution Universiti Sains Malaysia
building Hamzah Sendut Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Sains Malaysia
content_source USM Institutional Repository
url_provider http://eprints.usm.my/
language English
topic HF5001-6182 Business
spellingShingle HF5001-6182 Business
Tong, Chue Qun
Internal Audit Characteristics, Contribution And Effectiveness
description Internal auditing becomes an important tool in helping an organization achieve its objectives when effectively implemented. Organizations with internal audit activities are better able to identify business risks and system inefficiencies and ineffectiveness, take appropriate corrective action, and ultimately support continuous improvement. Therefore its contribution and effectiveness must be monitored in order to maintain and enhance internal audit’s credibility. The objectives of this study are, therefore, to investigate contribution and effectiveness of internal audit and its determinants such as internal audit characteristics, audit committee characteristics and interaction between internal audit and audit committee. The study was based on data collected using mail survey. Questionnaires were used to collect data and the sample was obtained from 172 Malaysian listed companies in Bursa Malaysia. The finding showed that the internal audit effectiveness generally is at average level and internal audit contributed the most in internal control. The result revealed that the effectiveness of internal audit is associated with the internal audit competence, work performance of internal audit and involvement of audit committee in dismissal of CAE. The results indicated that the higher the internal audit contribution in control leads to higher internal audit effectiveness. Besides, there is evidence suggesting that the strong relationship between internal audit competence, work performance and involvement of audit committee in dismissal of CAE with internal audit effectiveness is due to internal audit contribution in control which functions as the mediator.
format Thesis
author Tong, Chue Qun
author_facet Tong, Chue Qun
author_sort Tong, Chue Qun
title Internal Audit Characteristics, Contribution And Effectiveness
title_short Internal Audit Characteristics, Contribution And Effectiveness
title_full Internal Audit Characteristics, Contribution And Effectiveness
title_fullStr Internal Audit Characteristics, Contribution And Effectiveness
title_full_unstemmed Internal Audit Characteristics, Contribution And Effectiveness
title_sort internal audit characteristics, contribution and effectiveness
publishDate 2013
url http://eprints.usm.my/44010/1/Tong%20Chue%20Qun24.pdf
http://eprints.usm.my/44010/
_version_ 1643710892675694592
score 13.18916