A Sequential Mixed Method Approach to Measure Internal Audit Effectiveness

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发表日期：

2024年

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Nor Raihana Asmar Mohd Noor,
Syed Azlan AlJaffree Syed Khadzil,
T. Ramayah,
Nor Halida Haziaton Mohd Noor,
Wan Yusrol Rizal Wan Yusof,
Maznah Abdullah

摘要

This paper investigates the effects of four factors of internal audit independence (IAI), internal audit quality (IAQ), proficiency of internal auditors (PoIA) and scope of audit (SoA) on the effectiveness of internal audit (EoIA) in the public sector. This study is based on mixed method design. In the first stage, a survey was conducted involving 203 internal auditors, selected by convenience and purposive sampling. In the second stage, three key informants were interviewed. The findings show that the determining factors that can significantly affects the EoIA. A new theme was also derived from the qualitative approach, which suggests that management support should be given in financial and non-financial aspects.