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An assessment of an instrument with which to conduct internal audits

As a result of the financial demise of several international corporations in recent years, the need for competent internal audits has received significant attention. Although most corporations conduct internal audits, their effectiveness has often been suspect and many of the existing instruments wi...

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Main Authors:	Kasim M.A.B., Bt Mohd Hanafi S.R., Aziz A.A., Hancock D.R.
Other Authors:	58592002600
Format:	Book Chapter
Published:	Nova Science Publishers, Inc. 2023
Subjects:	COSO ERM Enterprise risk management (ERM) Framework Internal auditing
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id	my.uniten.dspace-29688
record_format	dspace
spelling	my.uniten.dspace-296882024-04-16T15:35:41Z An assessment of an instrument with which to conduct internal audits Kasim M.A.B. Bt Mohd Hanafi S.R. Aziz A.A. Hancock D.R. 58592002600 55996473300 56012228800 7102173613 COSO ERM Enterprise risk management (ERM) Framework Internal auditing As a result of the financial demise of several international corporations in recent years, the need for competent internal audits has received significant attention. Although most corporations conduct internal audits, their effectiveness has often been suspect and many of the existing instruments with which to measure internal audit effectiveness have severe limitations. Development of the new instrument to quantitatively measure the effectiveness of internal audit functions is clearly needed. This study uses the Internal Audit Professional Practice Framework to examine the validity and reliability of a new instrument with which to conduct internal audits. The results suggest that the instrument is highly reliable and conforms to the standards established by the Institute of Internal Auditors -- the professional organization governing the internal auditing profession. � 2009 Nova Science Publishers, Inc. All rights reserved. Final 2023-12-28T07:30:47Z 2023-12-28T07:30:47Z 2009 Book Chapter 2-s2.0-84896566638 https://www.scopus.com/inward/record.uri?eid=2-s2.0-84896566638&partnerID=40&md5=06885634f2b2a2c375d632388178977d https://irepository.uniten.edu.my/handle/123456789/29688 231 263 Nova Science Publishers, Inc. Scopus
institution	Universiti Tenaga Nasional
building	UNITEN Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Tenaga Nasional
content_source	UNITEN Institutional Repository
url_provider	http://dspace.uniten.edu.my/
topic	COSO ERM Enterprise risk management (ERM) Framework Internal auditing
spellingShingle	COSO ERM Enterprise risk management (ERM) Framework Internal auditing Kasim M.A.B. Bt Mohd Hanafi S.R. Aziz A.A. Hancock D.R. An assessment of an instrument with which to conduct internal audits
description	As a result of the financial demise of several international corporations in recent years, the need for competent internal audits has received significant attention. Although most corporations conduct internal audits, their effectiveness has often been suspect and many of the existing instruments with which to measure internal audit effectiveness have severe limitations. Development of the new instrument to quantitatively measure the effectiveness of internal audit functions is clearly needed. This study uses the Internal Audit Professional Practice Framework to examine the validity and reliability of a new instrument with which to conduct internal audits. The results suggest that the instrument is highly reliable and conforms to the standards established by the Institute of Internal Auditors -- the professional organization governing the internal auditing profession. � 2009 Nova Science Publishers, Inc. All rights reserved.
author2	58592002600
author_facet	58592002600 Kasim M.A.B. Bt Mohd Hanafi S.R. Aziz A.A. Hancock D.R.
format	Book Chapter
author	Kasim M.A.B. Bt Mohd Hanafi S.R. Aziz A.A. Hancock D.R.
author_sort	Kasim M.A.B.
title	An assessment of an instrument with which to conduct internal audits
title_short	An assessment of an instrument with which to conduct internal audits
title_full	An assessment of an instrument with which to conduct internal audits
title_fullStr	An assessment of an instrument with which to conduct internal audits
title_full_unstemmed	An assessment of an instrument with which to conduct internal audits
title_sort	assessment of an instrument with which to conduct internal audits
publisher	Nova Science Publishers, Inc.
publishDate	2023
_version_	1806427303978205184
score	13.222552

An assessment of an instrument with which to conduct internal audits

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