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A meta-analysis of integrated internal audit management effectiveness towards business sustainability

This paper classifies the internal and external factors that influence the effectiveness of integrated internal audit management (IIAM) and how IIAM effectiveness affects business sustainability performance. This paper presents a meta-analysis and systematic literature review of previous academic re...

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Main Authors: Hassan, Noor Aishah, Zailani, Suhaiza Hanim Mohammad, Abu Hasan, Haslida
Format: Article
Published: Universiti Putra Malaysia 2021
Subjects:
HF Commerce
Business
Online Access:http://eprints.um.edu.my/34880/
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spelling my.um.eprints.348802022-09-07T02:48:18Z http://eprints.um.edu.my/34880/ A meta-analysis of integrated internal audit management effectiveness towards business sustainability Hassan, Noor Aishah Zailani, Suhaiza Hanim Mohammad Abu Hasan, Haslida HF Commerce Business This paper classifies the internal and external factors that influence the effectiveness of integrated internal audit management (IIAM) and how IIAM effectiveness affects business sustainability performance. This paper presents a meta-analysis and systematic literature review of previous academic research papers. This study used a comprehensive review of literature and content analysis to obtain information using the electronic databases, specifically ProQuest, Emerald and Scopus from the year of 2003 until 2020. The paper reviewed recently published articles on the integration of at least two out of three management systems (MSs), such as ISO 9001, OHSAS 18001 and ISO 14001. The findings from the research papers are presented according to the factors and outcomes examined. Many studies undertaken on the integration audit of management systems show that there are several internal factors (human resource capability, technological capability and quality capability) and external factors (regulator, customer and supplier) that affect the effectiveness of the integrated internal audit management. It is concluded that the use of integrated management system (IMS) has a positive impact on the firm's performance specifically on business sustainability. The findings indicated of internal and external factors, which are grounded on the identified theories (dynamic capabilities theory, stakeholder theory and contingency theory), having to consider and to understand the effectiveness and implications of integrated internal audit. Thus, based on the findings from previous research carried out and the requirement of IMS, this paper gives directions for the effective way to integrate internal audits in manufacturing firms to achieve business sustainability. Universiti Putra Malaysia 2021 Article PeerReviewed Hassan, Noor Aishah and Zailani, Suhaiza Hanim Mohammad and Abu Hasan, Haslida (2021) A meta-analysis of integrated internal audit management effectiveness towards business sustainability. Pertanika Journal of Social Sciences and Humanities, 29 (2). pp. 233-252. ISSN 0128-7702, DOI https://doi.org/10.47836/pjssh.29.S2.16 <https://doi.org/10.47836/pjssh.29.S2.16>. 10.47836/pjssh.29.S2.16
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Research Repository
url_provider http://eprints.um.edu.my/
topic HF Commerce
Business
spellingShingle HF Commerce
Business
Hassan, Noor Aishah
Zailani, Suhaiza Hanim Mohammad
Abu Hasan, Haslida
A meta-analysis of integrated internal audit management effectiveness towards business sustainability
description This paper classifies the internal and external factors that influence the effectiveness of integrated internal audit management (IIAM) and how IIAM effectiveness affects business sustainability performance. This paper presents a meta-analysis and systematic literature review of previous academic research papers. This study used a comprehensive review of literature and content analysis to obtain information using the electronic databases, specifically ProQuest, Emerald and Scopus from the year of 2003 until 2020. The paper reviewed recently published articles on the integration of at least two out of three management systems (MSs), such as ISO 9001, OHSAS 18001 and ISO 14001. The findings from the research papers are presented according to the factors and outcomes examined. Many studies undertaken on the integration audit of management systems show that there are several internal factors (human resource capability, technological capability and quality capability) and external factors (regulator, customer and supplier) that affect the effectiveness of the integrated internal audit management. It is concluded that the use of integrated management system (IMS) has a positive impact on the firm's performance specifically on business sustainability. The findings indicated of internal and external factors, which are grounded on the identified theories (dynamic capabilities theory, stakeholder theory and contingency theory), having to consider and to understand the effectiveness and implications of integrated internal audit. Thus, based on the findings from previous research carried out and the requirement of IMS, this paper gives directions for the effective way to integrate internal audits in manufacturing firms to achieve business sustainability.
format Article
author Hassan, Noor Aishah
Zailani, Suhaiza Hanim Mohammad
Abu Hasan, Haslida
author_facet Hassan, Noor Aishah
Zailani, Suhaiza Hanim Mohammad
Abu Hasan, Haslida
author_sort Hassan, Noor Aishah
title A meta-analysis of integrated internal audit management effectiveness towards business sustainability
title_short A meta-analysis of integrated internal audit management effectiveness towards business sustainability
title_full A meta-analysis of integrated internal audit management effectiveness towards business sustainability
title_fullStr A meta-analysis of integrated internal audit management effectiveness towards business sustainability
title_full_unstemmed A meta-analysis of integrated internal audit management effectiveness towards business sustainability
title_sort meta-analysis of integrated internal audit management effectiveness towards business sustainability
publisher Universiti Putra Malaysia
publishDate 2021
url http://eprints.um.edu.my/34880/
_version_ 1744649199041904640
score 13.211869

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