Staff View: Internal auditors' selection for sustainable competitive advantage

Internal auditors' selection for sustainable competitive advantage

This study aimed to investigate the factors in selecting internal auditors in public listed companies (PLCs) and non-public listed companies (Non-PLCs) and the role of internal auditors. Specifically, it aimed to look at the perceptions of specific coursework and topics, students' experiential...

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Main Authors:	Ilias A., Baidi N., Ghani E.K.
Other Authors:	30967552600
Format:	Article
Published:	Inderscience Publishers 2024
Subjects:	certification early-career internal auditors internal auditing selection decision skill development
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id	my.uniten.dspace-34584
record_format	dspace
spelling	my.uniten.dspace-345842024-10-14T11:20:51Z Internal auditors' selection for sustainable competitive advantage Ilias A. Baidi N. Ghani E.K. 30967552600 57218318753 35098434100 certification early-career internal auditors internal auditing selection decision skill development This study aimed to investigate the factors in selecting internal auditors in public listed companies (PLCs) and non-public listed companies (Non-PLCs) and the role of internal auditors. Specifically, it aimed to look at the perceptions of specific coursework and topics, students' experiential activities, and student credentials and certifications in selecting university graduates as internal auditors. In addition, this study examined the benefits of the certified internal auditor (CIA) designation for future internal auditors and the soft skills needed for the early-career of internal auditors. It found that the important factors in the selection include the course of internal audit, internship, and internal auditing experience. These factors together demonstrated communication and leadership skills. Additionally, practising internal auditors viewed the importance of the internal audit function (IAF) and foresee that the benefits of the CIA qualification would provide career advantages between PLCs and Non-PLCs and the position of internal auditors. This study could help the Institute of Internal Auditors Malaysia (IIAM) develop competent internal auditors to ensure a sustainable competitive advantage. � 2023 Inderscience Enterprises Ltd. Final 2024-10-14T03:20:51Z 2024-10-14T03:20:51Z 2023 Article 10.1504/IJAAPE.2023.130531 2-s2.0-85161876762 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85161876762&doi=10.1504%2fIJAAPE.2023.130531&partnerID=40&md5=c186ee47e8957fd2cc13d28bb9385178 https://irepository.uniten.edu.my/handle/123456789/34584 19 1 71 100 Inderscience Publishers 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	certification early-career internal auditors internal auditing selection decision skill development
spellingShingle	certification early-career internal auditors internal auditing selection decision skill development Ilias A. Baidi N. Ghani E.K. Internal auditors' selection for sustainable competitive advantage
description	This study aimed to investigate the factors in selecting internal auditors in public listed companies (PLCs) and non-public listed companies (Non-PLCs) and the role of internal auditors. Specifically, it aimed to look at the perceptions of specific coursework and topics, students' experiential activities, and student credentials and certifications in selecting university graduates as internal auditors. In addition, this study examined the benefits of the certified internal auditor (CIA) designation for future internal auditors and the soft skills needed for the early-career of internal auditors. It found that the important factors in the selection include the course of internal audit, internship, and internal auditing experience. These factors together demonstrated communication and leadership skills. Additionally, practising internal auditors viewed the importance of the internal audit function (IAF) and foresee that the benefits of the CIA qualification would provide career advantages between PLCs and Non-PLCs and the position of internal auditors. This study could help the Institute of Internal Auditors Malaysia (IIAM) develop competent internal auditors to ensure a sustainable competitive advantage. � 2023 Inderscience Enterprises Ltd.
author2	30967552600
author_facet	30967552600 Ilias A. Baidi N. Ghani E.K.
format	Article
author	Ilias A. Baidi N. Ghani E.K.
author_sort	Ilias A.
title	Internal auditors' selection for sustainable competitive advantage
title_short	Internal auditors' selection for sustainable competitive advantage
title_full	Internal auditors' selection for sustainable competitive advantage
title_fullStr	Internal auditors' selection for sustainable competitive advantage
title_full_unstemmed	Internal auditors' selection for sustainable competitive advantage
title_sort	internal auditors' selection for sustainable competitive advantage
publisher	Inderscience Publishers
publishDate	2024
_version_	1814061062656360448
score	13.222552

Internal auditors' selection for sustainable competitive advantage

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