Internal Auditing Practices And Performance Of Internal Audit Department
| dc.contributor.author | HJ. FADZIL, FAUDZIAH HANIM | |
| dc.date.accessioned | 2016-10-13T08:33:19Z | |
| dc.date.available | 2016-10-13T08:33:19Z | |
| dc.date.issued | 2003 | |
| dc.description.abstract | The performance of an internal audit department must function in a manner that is in accordance with applicable professional standards such as Standards for the Professional Practice of Internal Auditing (SPPIA, 2000) and the quality of the internal control systems. Given the current business scenario, this study looks at the internal auditing practices and performance of internal audit departments. Using data from 250 auditing practitioners in KLSE-listed companies, this study suggests that independence, scope of audit work, audit reporting, audit programs, management of internal audit department, performance of audit work, audit reviews, objectivity and professional proficiency are important internal auditing practices from the perception of internal auditors. This study also suggests that risk assessment, control activities, control environment, information and communication and monitoring are important quality of internal control system from the perception of audit committee. This study also examines the influence of internal auditing practices on the quality of internal control system. Management of internal audit department, professional proficiency, objectivity and audit review significantly influence the monitoring of the quality of the internal control system. Scope of work and performance of audit work significantly influences the information and communication of the quality of the internal control system while performance of audit work, professional proficiency and objectivity significantly influence the control environment of the quality of the internal control systems. The study also shows that the management of internal audit department, performance of audit work, audit program and audit reporting significantly influences the risk assessment of the quality of the internal control system. On the other hand, performance of audit work and audit reporting significantly influences the control activities of the quality of the internal control system. Information and communication and risk assessment of the quality of the internal control systems do significantly influence the performance of the internal audit department. This study further shows that scope of audit work, professional proficiency, independence and audit reporting of the internal aUditing practices significantly influence the performance of the internal audit department. Finally, the study shows that risk assessment of the quality of the internal control system partially mediates the audit reporting of the internal auditing practices and the performance of the internal au jit department. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/2733 | |
| dc.subject | Internal Auditing Practices And Performance | en_US |
| dc.subject | Of Internal Audit Department | en_US |
| dc.title | Internal Auditing Practices And Performance Of Internal Audit Department | en_US |
| dc.type | Thesis | en_US |
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