UPSI Digital Repository (UDRep)
|
![]() |
|
|
Abstract : Perpustakaan Tuanku Bainun |
This study examines the direct relation effects of independent variables (internal auditor
competence, internal auditor independence, and internal control system effectiveness)
towards the dependent variable (internal audit effectiveness) in Malaysian public sector.
Further, this research investigated the moderating effect of management support on the
relationship between the independent variables and dependent variable. The theoretical
framework is based on the Resource-Based Theory and Contingency Theory. Using the
purposive sampling method, 206 internal auditors who work under Malaysian Federal
Statutory Bodies (MFSB) were selected as the research subjects. The quantitative
research method employed questionnaires with 50 items to measure the relationship
between the independent variables and moderating effect towards the dependent
variable. The data were collected through questionnaires distributed via respondents'
electronic mail (e-mail). Among the total of 206 questionnaires that were sent, 111 valid
responses were received. Data were analyzed using descriptive analysis, correlation
analysis, and regression analysis (multiple linear regression and moderated regression).
The findings of the direct effect show statistical significance at a 5% level of significance:
competence of the internal auditor (_ = 0.275, p < 0.05), independence of the internal
auditor (_ = 0.298, p < 0.05), and the effectiveness of the internal control system (_ =
0.307, p < 0.05). On top of that, the moderating effect of management support influenced
the relationship between all of the independent variables and the dependent variables at
p < 0.05. One of the main contributions of this study is that all of the measured factors
are significant, especially in dealing with audit-related issues, which may indirectly
reduce the corruption rate and enhance the performance of an organization. |
References |
Abang Ahmad, D. H., Joseph, C., & Said, R. (2021). Disclosure of accountability practices on websites of Malaysian city councils. Management & Accounting Review (MAR), 20(1), 85-112. Abdullah, A. Y., & Mustafa, A. S. (2020). Factors Impact on Internal Audit Effectiveness: The Case of Duhok University in Kurdistan-Iraq. International Business and Accounting Research Journal, 4(2), 89-94. Abdullah, S. A., Mansor, N., & Abdul, K. A. (2003). The Malaysian bureaucracy: Four decades of development. Pearson/ Prentice Hall. Abrar, A. (2020). Assessment of internal audit effectiveness in Ethiopian shipping and logistics service enterprise [Doctoral dissertation, St. Mary's University]. Abu Bakar, N. B. (2013). Disclosure of accountability information in public sector annual report the case of Malaysian federal statutory bodies [Doctoral dissertation, University of Malaya]. Aggarwal, C. C., & Aggarwal, C. C. (2017). An introduction to outlier analysis. Springer International Publishing. Ahmad, H.N. (2015), Internal audit (IA) effectiveness: resource-based and institutional perspectives, Australian Journal of Basic and Applied Sciences, 9(9), 95-104. Ahmad, N., Othman, R., Othman, R., & Jusoff, K. (2009). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5(9), 53-62. Ahmet, O. N. A. Y. (2021). Factors affecting the internal audit effectiveness: A research of the Turkish private sector organizations. Edge Academic Review, 21(1), 1-15. Ahmi, A., Saidin, S. Z., Abdullah, A., Ahmad, A. C., & Ismail, N. A. (2016). State of information technology adoption by internal audit department in Malaysian public sector. International Journal of Economics and Financial Issues, 6(7), 103-108. Aikins, S. (2011). An examination of government internal audits' role in improving financial performance. Public Finance and Management, 11(4), 306-337. Aksah, H., Nawawi, A. H., Hashim, A. E., & Dewiyana, E. (2016). Assessing Score of Applicability and Importance on Functional Performance Criteria for Historical Building. Procedia-Social and Behavioral Sciences, 222(2016), 65-74. Alazzabi, W. Y. E., Mustafa, H., & Karage, A. I. (2023). Risk management, top management support, internal audit activities and fraud mitigation. Journal of Financial Crime, 30(2), 569-582. Ali, E. I. E. (2015). Public sector accounting and financial management in Malaysia. Alkebsi, M., & Aziz, K. A. (2017). Information technology usage, top management support and internal audit effectiveness. Asian Journal of Accounting and Governance, 8(1), 123-132. Al-Twaijry, A. A., Brierley, J. A., & Gwilliam, D. R. (2003). The development of internal audit in Saudi Arabia: an institutional theory perspective. Critical Perspectives on Accounting, 14(5), 507-531. Al-Twaijry, A. A., Brierley, J. A., & Gwilliam, D. R. (2004). An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector. Managerial auditing journal, 19(7), 929-944. Ali, A. M., Saidin, S. Z., Sahdan, M. H., Rasit, M. H. H., Rahim, M. S., & Gloeck, J. D. (2012). Internal audit in the federal government organizations of Malaysia: The good, the bad and the very ugly. Asian Journal of Business and Governance, 2(1), 68-111. Alleyne, B. and Amaria, P. (2013), "The effectiveness of corporate culture, auditor education, and legislation in identifying, preventing, and eliminating corporate fraud", International Journal of Business, Accounting, and Finance, 7(1), 34-62. Al Matari, E. M., & Mgammal, M. H. (2019). The moderating effect of internal audit on the relationship between corporate governance mechanisms and corporate performance among Saudi Arabia listed companies. Contaduria y Administracion, 64(4), 9. Almahuzi, A. S. (2020). Factors Impacting the Effectiveness of Internal Audit in the Saudi Arabian Public Sector [Doctoral dissertation, Victoria University]. Almalki, S. (2016). Integrating Quantitative and Qualitative Data in Mixed Methods Research-Challenges and Benefits. Journal of education and learning, 5(3), 288_296. Almquist, R., Grossi, G., Van Helden, G. J., & Reichard, C. (2013). Public sector governance and accountability. Critical Perspectives on Accounting, 24(7-8), 479-487. Alhajri, M. O. (2017). Factors associated with the size of internal audit functions: evidence from Kuwait. Managerial Auditing Journal, 32(1), 75-89. Alqaraleh, M. H., Almari, M. O. S., Ali, B. J., & Oudat, M. S. (2022). The mediating role of organizational culture on the relationship between information technology and internal audit effectiveness. Corporate Governance and Organizational Behavior Review, 6(1), 8-18. Alqudah, H. M., Amran, N. A., & Hassan, H. (2019). Factors affecting the internal auditors' effectiveness in the Jordanian public sector: The moderating effect of task complexity. EuroMed Journal of Business, 14(3), 251-273. Alsmairat, Y. Y., Yusoff, W. S., Salleh, M. F. M., Ibrahim, S., & Jarwan, O. A. A. (2022). The Effect of Audit Tenure and Internal Audit Effectiveness on External Audit Quality: Evidence from Jordanian External Auditors. Journal of Positive School Psychology, 6(4), 2545-2561. Al-taee, S. H. H., & Flayyih, H. H. (2022). The impact of the audit committee and audit team characteristics on the audit quality: Mediating impact of effective audit process. International Journal of Economics and Finance Studies, 14(03), 249_263. Alzeban, A. and Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: a survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86. Alzeban, A. & Sawan, N. (2013). The role of internal audit function in the public sector context in Saudi Arabia. African Journal of Business Management 7(6): 443-454. Al-Zeaud, H. A. (2012), 'Management support and its impact on performance of internal auditors at Jordanian public industrial shareholding companies', Global Journal of International Business Research, 5(5), 52-64. Ambrosius, W. T. (Ed.). (2007). Topics in biostatistics. New York, NY: Humana Press. Arena, M., Arnaboldi, M. & Azzone, G. (2006). Internal audit in Italian organizations: a multiple case study. Managerial Auditing Journal, 21(3), 275-92. Arena, M., & Azzone, G. (2007). Internal audit departments: Adoption and characteristics in Italian companies. International Journal of Auditing, 11(2), 91-114. Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43-60. Arnold, V., & Sutton, S. G. (2001). The future of behavioral accounting (information systems) research. Advances in Accounting Behavioral Research, 4(1), 141-153. Asiedu, K. F., & Deffor, E. W. (2017). Fighting corruption by means of effective internal audit function: Evidence from the Ghanaian public sector. International Journal of Auditing, 21(1), 82-99. Astivia, O. L. O., & Zumbo, B. D. (2019). Heteroskedasticity in Multiple Regression Analysis: What it is, How to Detect it and How to Solve it with Applications in R and SPSS. Practical Assessment, Research, and Evaluation, 24(1), 1-16. Atkisson, C. T. (1946). Significant contributions of modern internal auditing to management. The Accounting Review, 21(2), 121-128. Aziz, S. Z, Mohd Amir, A., & Md Auzair, S. (2019). Tadbir urus baik dan peranan amalan perakaunan pengurusan: Tinjauan di organisasi pelancongan negara. Asian Journal of Accounting and Governance, 11(1), 25-38. Bakar, N. B. A., & Saleh, Z. (2016). Extent of Disclosure in the Annual Reports of Malaysian Federal Statutory Bodies. Mediterranean Journal of Social Sciences, 7(2), 158. Badara, M. (2013). Impact of the effective internal control system on the internal audit effectiveness at local government level. Journal of Social and Development Sciences, 4(1), 16-23. Badara, M.S. & Siti, Z.S. (2013). Antecedents of internal audit effectiveness: A moderating effect of effective audit committee at local government level in Nigeria. International Journal of Finance and Accounting, 2(2), 82-88. Badara, M. A. S., & Saidin, S. Z. (2014). Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective. Middle-East Journal of Scientific Research, 19(4), 460-471. Baharud-din, Z., Shokiyah, A., & Ibrahim, M. S. (2014). Factors that contribute to the effectiveness of internal audit in public sector. International Proceedings of Economics Development and Research, 70, 126. Baker, C. R., Cohanier, B., & Leo, N. J. (2017). Breakdowns in internal controls in bank trading information systems: The case of the fraud at Societe Generale. International Journal of Accounting Information Systems, 26, 20-31. Banks, W., & Nelson, M. (1994). Financial disclosures by Ontario universities: 1988_1993. Journal of International Accounting, Auditing and Taxation, 3(2), 287-305. Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120. Baruch, Y., & Holtom, B. C. (2008). Survey response rate levels and trends in organizational research. Human relations, 61(8), 1139-1160. Behrend, J., & Eulerich, M. (2019). The evolution of internal audit research: a bibliometric analysis of published documents (1926-2016). Accounting History Review, 29(1), 103-139. Belay, Z. (2007). A Study on effective implementation of internal audit function to promote good governance in the public sector. In the Achievements, Challenges, and Prospects of the Civil Service Reform program implementation in Ethiopia" Conference Ethiopian Civil Service College Research, Publication & Consultancy Coordination Office. Bell, E., Bryman, A., & Harley, B. (2019). Business research strategies. Business Research Methods, 17-37. Berry, W. D., Feldman, S., & Stanley Feldman, D. (1985). Multiple regression in practice. Sage Publications. Bhattacherjee, A. (2012). Social science research: Principles, methods, and practices. Bednarek, P. (2018). Factors affecting the internal audit effectiveness: a survey of the polish private and public sectors. Efficiency in Business and Economics, Springer. Springer International Publishing. Black, B. S. (2001). The Non-Correlation Between Board Independence and Long-Term Firm Performance. Journal of Corporation Law, 27, 231-274. Black, K. (2019). Business statistics: for contemporary decision making. John Wiley & Sons. Bou-Raad, G. (2000). Internal auditors and a value-added approach: the new business regime. Managerial auditing journal, 15(4), 182-187. Bowrin, A. R. (2004). Internal control in Trinidad and Tobago religious organizations. Accounting, Auditing & Accountability Journal, 17(1), 121-152. Brooks, C. (2008). RATS Handbook to accompany introductory econometrics for finance. Cambridge University Press. Bryman, A., & Bell, E. (2015). Business research methods Oxford University Press, NY City. USA. Burns, R., & Burns, R. P. (2008). Business Research Methods and Statistics Using SPSS: What, Why and How? Business Research Methods and Statistics Using SPSS. Sage Publications Ltd. Campbell, D., Moore, G., & Shrives, P. (2006). Cross-sectional effects in community disclosure. Accounting, Auditing & Accountability Journal, 19(1), 96-114. Carcello, J. V., Hermanson, D. R., & Raghunandan, K. (2005). Factors associated with US public companies' investment in internal auditing. Accounting Horizons, 19(2), 69-84. Chenhall, R.H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28(2-3): 127-168. CIPFA & IFAC (2014). Good governance in the public sector- International framework. Chartered Institute of Public Finance and Accountancy (CIPFA) and the International Federation of Accountants (IFAC). Coetzee, P. and Erasmus, L.J. (2017). What drives and measures public sector internal audit effectiveness? Dependent and independent variables. International Journal of Auditing, 21(3), 237-248. Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20 (3), 296-307. Cooper, D. R. & Schindler, P. S. (2006). Business Research Methods. 9th ed. New York: McGraw-Hill/Irwin. Creswell, J. W. (2009). Research Design: Qualitative, Quantitative, and Mixed Methods Approach. 3rd ed. California: Sage Publications Inc. Creswell, J. W., & Clark, V. L. P. (2017). Designing and conducting mixed methods research. Sage publications. Creswell, J. W. (2021). A concise introduction to mixed methods research. Sage publications. Chalmers, K., Hay, D., & Khlif, H. (2019). Internal control in accounting research: A review. Journal of Accounting Literature, 42(1), 80-103. Chambers, A. D., & Odar, M. (2015). A new vision for internal audit. Managerial auditing journal, 30(1), 34-55. Champoux, J. E., & Peters, W. S. (1987). Form, effect size and power in moderated regression analysis. Journal of Occupational Psychology, 60(3), 243-255. Cosmin, D. E. (2011). Enhancing assets' protection through an adequate monitoring of internal control system by internal audit. Annals of the University of Oradea: Economic Science, 1(2), 491. Cronk, B. C. (2017). How to use SPSS: A step-by-step guide to analysis and interpretation. Routledge. D'Onza, G., Selim, G.M., Melville, R. and Allegrini, M. (2015). A study on internal auditor perceptions of the function ability to add value. International Journal of Auditing, 19(3), 182-194. Daft, R. L. (2015). Organization theory and design. Cengage learning. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199. De Vaus, D (2013), Surveys in social research, Routledge. Dellai, H., & Omri, M. A. B. (2016). Factors affecting the internal audit effectiveness in Tunisian organizations. Research Journal of Finance and Accounting, 7(16), 208_211. DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American sociological review, 48(2), 147-160. Dittenhofer, M. (2001). Internal auditing effectiveness: an expansion of present methods. Managerial Auditing Journal, 16(8), 443-450. Dixon, K., Coy, D., & Tower, G. (1991). External reporting by New Zealand universities 1985-1989: Improving accountability. Financial Accountability and Management, 7(3), 159-178. Drogalas, G., Karagiorgos, T., & Arampatzis, K. (2015). Factors associated with internal audit effectiveness: Evidence from Greece. Journal of Accounting and Taxation, 7(7), 113-122. Drogalas, G., Pazarskis, M., Anagnostopoulou, E. and Papachristou, A. (2017). The effect of internal audit effectiveness, auditor responsibility and training in fraud detection, Journal of Accounting and Management Information Systems, 16(4), 434-454. Du Toit, J. L., & Mouton, J. (2013). A typology of designs for social research in the built environment. International Journal of Social Research Methodology, 16(2), 125_139. Ebaid, I.E.S. (2011). Internal audit function: an exploratory study from Egyptian listed firms. International Journal of Law and Management, 53(2), 108-128. Egbunike, F. C., Egbunike, P. A., & Okafor, G. O. (2017). Audit firm attributes and bank failure in Nigeria. International Journal of Economics and Business Administration, 3(3), 20-31. Endaya, K. A., & Hanefah, M. M. (2016). Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management. Journal of Economic and Administrative Sciences, 32(2), 160-176. Enofe, A. O., Mgbame, C. J., Osa-Erhabor, V. E., & Ehiorobo, A. J. (2013). The role of internal audit in effective management in public sector. Research Journal of Finance and Accounting, 4(6), 162-168. Fadzil, F. H., Haron, H., & Jantan, M. (2005). Internal auditing practices and internal control system. Managerial Auditing Journal, 20(8), 844-866. Faris, F., & Said, D. (2021). The effect of emotional intelligence in the relationship between auditor's characteristics and work pressure on auditor's ability to detect fraud (Study at West Sulawesi BPKP Office). International Journal of Innovative Science and Research Technology, 6(1), 248-259. Fatimah, A. R., Haslinda, Y., Radiah, O., Normahiran, Y., Usha, R. P., & Saluana, C. S. (2015). Public sector accounting: Malaysian context. Kuala Lumpur: Pearson Malaysia Sdn Bhd. Ferry, L., Zakaria, Z., Zakaria, Z., & Slack, R. (2017). Watchdogs, helpers or protectors? Internal auditing in Malaysian Local Government. Accounting Forum, 41(4), 375_389. Field, A. (2009). Discovering statistics using SPSS (Third edit). London and New York: Sage. Field, A. (2017). Discovering Statistics Using IBM SPSS Statistics Ed. 5. Sage publications. George, D., Theofanis, K., & Konstantinos, A. (2015). Factors associated with internal audit effectiveness: Evidence from Greece. Journal of Accounting and Taxation, 7(7), 113-122. Gong, Q., Li, O. Z., Lin, Y. & Wu, L. (2016). On the benefits of audit market consolidation: Evidence form merged audit firms. The Accounting Review, 91(2), 463-488. Gramling, A. A., Maletta, M. J., Schneider, A. & Church, B. K. (2004). The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting Literature, 23(1), 194-244. Hailemariam, S. (2014). Determinants of internal audit effectiveness in the public sector, case study in selected Ethiopian public sector offices [Doctoral dissertation, Jimma University]. Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate Data Analysis. 5th Edn Prentice Hall International. Upper Saddle River, NJ. Hass, S., Abdolmohammadi, M. and Burnaby, P. (2006). The American literature review on internal auditing. Managerial Auditing Journal, 21(8), 835-44. Hassan, N., Rahmat, M. M., & Mohamed, Z. M. (2016). Sistem kawalan dalaman, sokongan pengurusan dan keberkesanan audit dalaman sektor awam di Malaysia. Asian Journal of Accounting and Governance, 6, 1-12. Heo, J. & Han, I. (2003). Performance measure of information systems (IS) in evolving computing environments: an empirical investigation. Information & Management, 40(4), 243-256. Hermanson, D. R., & Rittenberg, L. E. (2003). Internal audit and organizational governance. Research opportunities in internal auditing, 1(1), 25-71. Herawaty, M., & Hoque, Z. (2007). Disclosure in the annual reports of Australian government departments: a research note. Journal of Accounting & Organizational Change, 3(2), 147-168. Hill, D. J., Mittal, C. P., & Kulasingham, L. T. (1989). Accountability and Control of Public Enterprises: A Research Project. ASOSAI. Hittleman, D. R., & Simon, A. J. (1997). Interpreting educational research: An introduction for consumers of research. Prentice-Hall, Inc., One Lake St., Upper Saddle River, NJ 07458. Hunter, L. (2012). Challenging the reported disadvantages of e-questionnaires and addressing methodological issues of online data collection. Nurse researcher, 20(1). Institute of Internal Auditors (1999). Definition of Internal Auditing. Institute of Internal Auditors (2010). Measuring Internal Audit Effectiveness and Efficiency. Institute of Internal Audit (2015). What is Internal Audit? Information to help you understand the role and value of internal audit Institute of Internal Auditors (2016). Measuring the effectiveness of the internal audit function, Practical Tools for Internal Auditors. Institute of Internal Auditors (2017). International standards for the professional practice of internal auditing. Institute of Internal Auditors (IIA) Report. Institute of Internal Auditors (2020). International Professional Practices Framework (IPPF). Institute of Internal Auditors (2021). About Internal Audit. What is internal audit? INTOSAI. (1998). The Lima declaration of guidelines on auditing precepts. Irwansyah, I., & Zega, W. (2023). The Influence of Good Corporate Governance, The Role of Internal Audit, The Effectiveness of Internal Controls and The Appropriate of Compensation on Fraud Trends. International Business and Accounting Research Journal, 7(1), 37-51. Ismail, S., & Bakar, N. B. A. (2011). Reporting practices of Malaysian public universities: Theextent of accountability disclosure. African Journal of Business Management, 5(15), 6366-6376. Iwasokun, G.B., Akinyede, R.O., Fadamiro, C.F. and Bello, O.A. (2019). Factor analysis of financial crime-related issues. Journal of Financial Crime, 26(1), 113-130. Jabatan Audit Negara Malaysia (2019). Laporan Ketua Audit Negara (LKAN). Penyata Kewangan Dan Pengauditan Pematuhan Agensi Persekutuan. Jachi, M., & Yona, L. (2019). The impact of professional competence and staffing of internal audit function on transparency and accountability. Case of Zimbabwe local authorities. Research Journal of Finance and Accounting, 10(8), 149-164. Joshi, P. L. (2021). Which factors affect the internal audit effectiveness in India? Indian Journal of Commerce and Management Studies, 12(2), 01-13. Joshi, P. L., & Karyawati Purba, G. (2022). The Institutional Theory on the Internal Audit Effectiveness: The Case of India. Iranian Journal of Management Studies, 15(1), 35-48. Juiz, C., Guerrero, C., & Lera, I. (2014). Implementing good governance principles for the public sector in information technology governance frameworks. Open Journal of Accounting. Kagermann, H., Kinney, W., & Kuting, K. (2021). Internal Audit Handbook Management with the SAP-Audit Roadmap. Springer Berlin Heidelberg. Kapelko, M. (2005). Evaluating efficiency in the framework of resource-based view of the firm. Evidence from Polish and Spanish textile industry. Departamento de Economia de la Empresa, Universitat Autonoma de Barcelona (mimeo). Karagiorgos, T., Drogalas, G. & Giovanis, N. (2011). Evaluation of the effectiveness of internal audit in Greek Hotel Business. International Journal of Economic Sciences and Applied Research, 4(1), 19-34. Khalid, M., Alam, M., & Said, J. (2016). Empirical assessment of good governance in the public sector of Malaysia. Interdisciplinary Approach to Economics and Sociology, 9(4), 289-304. Khanal, R. C. (2013). Concerns and challenges of data integration from objective post-positivist approach and a subjective non-positivist interpretive approach and their validity/credibility issues. Journal of the Institute of Engineering, 9(1), 115-129. Kontogeorgis, G. (2018). The role of internal audit function on corporate governance and management. International Journal of Accounting and Financial Reporting, 8(4), 100-114. Kothari, C. R. (2004). Sample size determination. Research Methodology. New Age International Publications, 1, 74-1. Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and psychological measurement, 30(3), 607-610. Kumar, R. (2011). Research Methodology: A step-by-step guide for beginners, 3rd Edition, SAGE Publication Ltd. Kwon, I. W. G., & Banks, D. W. (2004). Factors related to the organizational and professional commitment of internal auditors. Managerial Auditing Journal, 19(5), 606-622. Lawrence, P. R., & Lorsch, J. W. (1967). Differentiation and integration in complex organizations. Administrative science quarterly, 12(1), 1-47. Lenz, R., & Sarens, G. (2012). Reflections on the internal auditing profession: what might have gone wrong? Managerial Auditing Journal, 27(6), 532-549. Leung, P., Cooper, B. J., & Robertson, P. T. (2003). The role of internal audit in corporate governance & management. School of Accounting and Law, RMIT University. Leeuwen, S. V. (2004). Developments in environmental auditing by supreme audit institutions. Environmental management, 33(2), 163-172. Madawaki, A., Ahmi, A. and Ahmad, H.@. N. (2022). Internal audit functions, financial reporting quality and moderating effect of senior management support. Meditari Accountancy Research, 30(2), 342-372. Mahzan, N., & Hassan, N. A. B. (2015). Internal audit of quality in 5s environment: Perception on critical factors, effectiveness and impact on organizational performance. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(1), 92-102. Malakia, L. N., & Angula, N. (2021). Critical Success Factors for Effective Internal Auditing: A Case of the Office of Auditor General. International Journal, 1(1), 15_18. Malaysian Administrative Modernisation and Management Planning Unit (MAMPU) (2017). Data terbuka sector awam (DTSA), Bahagian Kerajaan Digital MAMPU. Marczyk. G., DeMatteo. D, & Festinger. D. (2005). Essentials of Research Design and Methodology. Hoboken, New Jersey: John Wiley & Sons. Inc. Matei, A., & Drumasu, C. (2015). Corporate Governance and public sector entities. Procedia Economics and Finance, 26, 495-504. Mautz, R. K., & Sharaf, H. A. (1961). The philosophy of auditing. Sarasota, Fl, 48-50. McCollum, T. (2006). Audit effectiveness questioned. Internal Auditor, 63(1), 21-23. McCrae, M., & Aiken, M. (1988). Financial accountability of statutory authorities in Australia. Financial Accountability & Management, 4(3), 191-212. McNamee, D., & McNamee, T. (1995). The transformation of internal auditing. Managerial Auditing Journal, 10(2), 34-37. Mihret, D. G., James, K., & Mula, J. M. (2010). Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda. Pacific Accounting Review, 22(3), 224-252. Mihret, D. G., & Yismaw, A. W. (2007). Internal audit effectiveness: an Ethiopian public sector case study. Managerial auditing journal, 22(5), 470-484. Misganaw, T. (2016). Factors Determining Effectiveness of Internal Audit in Ethiopian FCommercial Banks [Doctoral dissertation, College of Business and Economics, Addis Ababa University]. Mitchell, ML & Jolley, JM (2012). Research design explained, Cengage Learning. Mohamad, M. H. S., & Karbhari, Y. (2010). The NPFM in emerging economies: The modified budgeting system (mbs) in Malaysian government. Indonesian Management and Accounting Research, 9(1), 1-26. Mohd Yusof, N. A. Z., Haron, H., & Ismail, I. (2016). Internal Audit Practice in Malaysian Public Sector Organizations. The National Conference for Postgraduate Research, Universiti Malaysia Pahang. The National Conference for Postgraduate Research 2016, Universiti Malaysia Pahang, 120-126. Mustika, A. C. (2015). Factors affecting the internal audit effectiveness. Jurnal Akuntansi dan Auditing, 12(2), 89-109. Mutchler, J. F. (2003). Independence and objectivity: a framework for research opportunities in internal auditing. Research opportunities in internal auditing. The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL. Mwanza, O. (2022). The effectiveness of internal auditing in the public sector in Zambia [Doctoral dissertation, The University of Zambia]. Nenova, T. (2005). Report on the Observance of Standards and Codes (ROSC) Corporate Governance Country Assessment Overview of the Corporate Governance ROSC Program. The World Bank Report, May, 38. Nguyen, T. N. L., Vu, T. K. A., & Bui, T. N. (2023). Impact of Internal Control on the Quality of Accounting Information at Enterprises Listed on the Stock Market in Vietnam. International Journal of Professional Business Review, 8(5), 1-33. Nonnenmacher, J., & Marx Gomez, J. (2021). Unsupervised anomaly detection for internal auditing: Literature review and research agenda. The International Journal of Digital Accounting Research, 21, 1-22. Noor, M. N. R. A., & Mansor, N. (2019). Proficiency of internal auditors and effectiveness of public sector audit in Malaysian public organizations. International Journal of Advanced Science and Technology, 28(15), 164-171. Nor, W., Hudaya, M., & Novriyandana, R. (2019). Financial statements disclosure on Indonesian local government websites a quest of its determinant(s). Asian Journal of Accounting Research, 4(1), 112-128. Nugroho, Y., Uzliawati, L., & Taqi, M. (2021). The Effect of Audit Quality, Internal Audit Size, Auditor Competency and Management Support on the Effectiveness of Internal Audit. Asian Journal of Social Science and Management Technology, 3(4), 48-60. Onumah, J. M., & Yao Krah, R. (2012). Barriers and catalysts to effective internal audit in the Ghanaian public sector. Accounting in Africa. Emerald Group Publishing Limited. Osborne, J. W., & Waters, E. (2002). Four assumptions of multiple regression that researchers should always test. Practical assessment, research, and evaluation, 8(2), 1-5. Paape, L., Scheffe, J. & Snoep, P. (2003). The relationship between the internal audit function and corporate governance in the EU - A survey. International Journal of Auditing, 7(3), 247-62. Pallant, J (2020). SPSS survival manual, McGraw-Hill Education, UK. Petrascu. Paul, T. K., Waweru, G., & Walubuka, E. (2020). The effects of internal audit independence on corporate governance of county governments of Kenya: A case of meru and Tharaka nithi counties. International Journal of Advanced Research in Management and Social Sciences, 9(10), 70-90. Perbendaharaan Malaysia (2013). Pelaksanaan Audit Dalam di Kementerian atau Jabatan Persekutuan Dan Kerajaan Negeri. Kerajaan Malaysia. Perry, L. M., & Bryan, B. J. (1997). Heightened responsibilities of the internal auditor in the detection of fraud. Managerial Finance, 23(12), 38-43. Pelser, T., Mensah, O. A., & Ngwenya, B. (2020). Investigating the impact of antecedents of internal audit function effectiveness at a private university in Ghana. Acta Commercii, 20(1), 1-11. Pennings, J. M. (1992). Structural contingency theory: A re-appraisal. Research in Organization Behavior, XIV, 267-309. Petrascu, D., & Tieanu, A. (2014). The role of internal audit in fraud prevention and detection. Procedia Economics and Finance, 16(2014), 489-497. Pham, D. C., & Nguyen, T. T. (2021). Factors affecting the internal audit effectiveness of steel enterprises in Vietnam. The Journal of Asian Finance, Economics and Business, 8(1), 271-283. Piaw, C. Y. (2022). Asas statistik penyelidikan. Mc-Graw Hill (Malaysia). Pickett, K. S. (2004). The internal auditor at work: A practical guide to everyday challenges. John Wiley and Sons Ltd. Pickett, K. S. (2010). The internal auditing handbook. John Wiley & Sons. Poltak, H., Sudarma, M., & Purwanti, L. (2019). The determinants of the effectiveness of internal audits with management support as the moderating variable. International Journal of Multicultural and Multireligious Understanding, 6(1), 33-51. Pooe, J. B., Barac, K., Plant, K., & Steyn, B. (2022). Signaling of internal audit effectiveness. South African Journal of Accounting Research, 36(3), 213-249. Postula, M., Irodenko, O., & Dubel, P. (2020). Internal Audit as a Tool to Improve the Efficiency of Public Service. European Research Studies, 23(3), 699-715. Rauf, F. A., Yatim, N., Salleh, S. C., Yusoff, H., Poobalan, U. R., & Othman, R. (2008). Public Sector Accounting Malaysian Context. Ramamoorti, S. (2003). Internal auditing: history, evolution, and prospects. Institute of Internal Auditors Research Foundation, Altamote Springs, FL. Rezaee, Z. (1995). What the COSO report means for internal auditors. Managerial Auditing Journal, 10(6), 5-9. Rom, M. T., (2019). Factors Affecting the Effectiveness of Internal Audit in Public Sectors, a Case of Gambella Regional State of Ethiopia. Roussy, M., Barbe, O., & Raimbault, S. (2020). Internal audit: from effectiveness to organizational significance. Managerial Auditing Journal, 35(2), 322-342. Rozai, M., & Ahlami, A. (2016). New public management (NPM) in Malaysia. International Conference on Government & Public Affairs 2016. Rudhani, L. H., Vokshi, N. B., & Hashani, S. (2017). Factors contributing to the effectiveness of internal audit: Case study of internal audit in the public sector in Kosovo. Journal of Accounting, Finance and Auditing Studies, 3(4), 91-108. Said, J., Alam, M. M., & Khalid, M. A. (2016). Relationship between good governance and integrity system: Empirical study on the public sector of Malaysia. Humanomics, 32(2), 151-171. Salehi, T. (2016). Investigation factors affecting the effectiveness of internal auditors in the company: Case study Iran. Review of European Studies, 8(2), 224-235. Sarens, G., & De Beelde, I. (2006). Internal auditors' perception about their role in risk management: A comparison between US and Belgian companies. Managerial Auditing Journal, 21(1), 63-80. Sawalqa, F. Al, & Qtish, A. (2012). Internal control and audit program effectiveness: Empirical evidence from Jordan. International Business Research, 5(9), 128-138. Sawyer, L. B. (1996). Sawyer's internal auditing: the practice of modern internal auditing. Institute of Internal Auditors. Sawyer, L. B., Dittenhoter, M. A., & Scheiner, J. H. (2003). Sawyer's Internal Auditing the Practice of Modern Internal Auditing. Institute of Internal Auditors, Altamonte Springs, FL. Securities Commission Malaysia (2021). Malaysian Code of Corporate Governance. Saidin, S. Z., & Ahmi, A. (2019). Assessment of the Governance Practices in Public Sector: Case Studies of Malaysian Federal Government Agencies. Journal of Governance and Integrity, 2(2), 45-52. Schillemans, T., & Van Twist, M. (2016). Coping with complexity: internal audit and complex governance. Public performance & management review, 40(2), 257-280. Seif, O. (2017). Internal Auditing Effectiveness Success Model: A Study on Jordanian Industrial Firm. Proceedings of the Second American Academic Research Conference on Global Business, Economics, 978-101. Shah, A. A., Azmat, M., & Arshad, A. (2023). Impact Evaluation of Factors of Internal Audit on Internal Audit Effectiveness: The Moderating and Mediating Effect of Ethical Culture and Internal Controls. Pakistan Journal of Humanities and Social Sciences, 11(1), 490-506. Shahib, H., & Risky, F. (2017). Accountability in the internet era: A lesson from local governments in Indonesia. Hasanuddin Economics and Business Review, 1(1), 57-74. Shamki, D., & Alhajri, T. A. (2017). Factors influence internal audit effectiveness. International Journal of Business and Management, 12(10), 143. Shamsuddin, A., Manjiegar, D. B., & Kirupanangtan, K. (2014). Factors that determine the effectiveness of internal audit functions in the Malaysian public sectors. International Journal of Business, Economics and Law, 5(1), 9-17. Sheffet, O. (2017). Differentially private ordinary least squares. In International Conference on Machine Learning, 3105-3114. PMLR. Shohihah, I., Djamhuri, A., & Purwanti, L. (2018). Determinants of Internal Audit Effectivenessand Implication on Corruption Prevention in the Religious Ministry. Wacana Journal of Social and Humanity Studies, 21(1). Siddiquee, N. A. (2006). Public management reform in Malaysia: Recent initiatives and experiences. International Journal of Public Sector Management, 19(4), 339-358. Silva, A., Inacio, H., & Vieira, E. (2019). The Influence of Internal Audit on External Audit: Evidence from Portugal and Spain. In Organizational Auditing and Assurance in the Digital Age (pp. 1-25). IGI Global. Singh, K. S. D., Ravindran, S., Ganesan, Y., Abbasi, G. A., & Haron, H. (2021). Antecedents and internal audit quality implications of internal audit effectiveness. International Journal of Business Science & Applied Management (IJBSAM), 16(2), 1-21. Sisay, G. (2017). Factors influencing effectiveness of internal audit in public sector offices in East Shewa, Ethiopia [Doctoral dissertation, Addis Ababa University]. Smith, K. A. (2004). Voluntarily reporting performance measures to the public: A test of accounting reports from US cities. International Public Management Journal, 7(1), 19-48. Smith, M. (2022). Research methods in accounting. Sage Publications. Solomon, W. (2019). Factors Affecting Internal Audit Effectiveness: In the Case of Ethiopian Private Commercial Banks [Doctoral dissertation, St. Mary's University]. Spira, L. F., & Page, M. (2003). Risk management: The reinvention of internal control and the changing role of internal audit. Accounting, Auditing & Accountability Journal, 16(4), 640-661. Stephenson, P. (2017). Norms, legitimacy and institutional independence: the active role of the European Court of Auditors in setting international standards. Journal of Contemporary European Research. 13 (1), 1144-1165. Stewart, J., & Subramaniam, N. (2010). Internal audit independence and objectivity: emerging research opportunities. Managerial Auditing Journal, 25(4), 328-360. Strakova, J., Koraus, A., Vachal, J., Pollak, F., Cernak, F., Talir, M., & Kollmann, J. (2021). Sustainable development economics of enterprises in the services sector based on effective management of value streams. Sustainability, 13, 1-15. Sunnari, N. A. A., Rasyid, S., & Nirwana, N. (2021). The effect of competence. Objectivity, independence on the effectiveness of internal audit with management support as moderating variable. International Journal of Innovative Science and Research Technology, 6(3), 993-1000. Ta, T. T., & Doan, T. N. (2022). Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Vietnam. International Journal of Financial Studies, 10(37), 1-14. Taber, K. S. (2018). The use of Cronbach's alpha when developing and reporting research instruments in science education. Research in science education, 48, 1273-1296. Tadiwos, M. (2016). Factors Determining Effectiveness of Internal Audit in Ethiopian Commercial Banks [Doctoral dissertation, Addis Ababa University]. Tahajuddin, S. B., & Kertali, M. (2018). The Effect of Internal Audit Characteristics on the Effectiveness of Internal Auditors. European Journal of Accounting, Auditing and Finance Research, 6(7), 54-69. Taiwo, I. B. (2019). An assessment of the determinants of internal audit efficiency in the Nigerian public sector. Journal of Danubian Studies and Research, 9(1), 23-39. The National Centre for Governance, Integrity and Anti-Corruption (2020). The Malaysian Governance Indicators. Turetken, O., Jethefer, S., & Ozkan, B. (2020). Internal audit effectiveness: operationalization and influencing factors. Managerial Auditing Journal, 35(2), 238-271. Unegbu, A. O., & Kida, M. I. (2011). Effectiveness of internal audit as instrument of improving public sector management. Journal of emerging trends in economics and management sciences, 2(4), 304-309. Usman, I., & Murtala, S. (2019). Impact of history in determining internal audit effectiveness in tax administration. Sahel Analyst: Journal of Management Sciences, 16(6), 55-68. Vadasi, C., Bekiaris, M., & Andrikopoulos, A. (2019). Corporate governance and internal audit: an institutional theory perspective. Corporate Governance: The International Journal of Business in Society, 20(1), 175-190. Wahyuni, D. (2012). The research design maze: Understanding paradigms, cases, methods and methodologies. Journal of applied management accounting research, 10(1), 69-80. Whittington, R., & Pany, K. (2010). Principles of auditing and other assurance services. McGraw-Hill. Wright, K. B. (2005). Researching Internet-based populations: Advantages and disadvantages of online survey research, online questionnaire authoring software packages, and web survey services. Journal of computer-mediated communication, 10(3), 00-00. Yamane, T. (1967). Statistics, An Introductory Analysis, 2nd Ed., New York: Harper and Row. Yin, F., Gao, S., Li, W., & Lv, H. (2012). Determinants of audit committee meeting frequency: evidence from Chinese listed companies. Managerial Auditing Journal, 27(4), 425-444. Yusoff, H. N. (2013). Understanding environmental audit in the public sector: Malaysian perspective. Sains Humanika, 62(1), 25-30. Yusof, N. A. Z. M., Haron, H., & Ismail, I. (2016). Internal Audit Practice in Malaysian Public Sector Organizations. The National Conference for Postgraduate Research 2016, Universiti Malaysia Pahang (pp. 120-126). Yusuf, M., & Kanji, L. (2020). Effect of internal audit and accounting information system on the effectiveness of internal control. ATESTASI: Jurnal Ilmiah Akuntansi, 3(2), 120-125. Zain, M. M., Subramaniam, N., & Stewart, J. (2006). Internal auditors' assessment of their contribution to financial statement audits: The relation with audit committee and internal audit function characteristics. International Journal of Auditing, 10(1), 1-18. Zikmund, W. G., Babin, B. J., Carr, J. C., & Griffin, M. (2013). Business research methods. Cengage Learning.
|
This material may be protected under Copyright Act which governs the making of photocopies or reproductions of copyrighted materials. You may use the digitized material for private study, scholarship, or research. |