An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks
The purpose of this study is to investigate the factors affecting an internal audit effectiveness (IAE) in the Libyan commercial banks. Therefore, this study employed a quantitative method through convenience sampling survey. To achieve objectives of the study, questionnaires were distributed online...
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| Format: | Thesis |
| Language: | en en |
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2015
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| Online Access: | https://etd.uum.edu.my/5587/1/s814463_01.pdf https://etd.uum.edu.my/5587/2/s814463_02.pdf https://etd.uum.edu.my/5587/ |
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| _version_ | 1833436545534656512 |
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| author | Aburabe, Hassan Musbah |
| author_facet | Aburabe, Hassan Musbah |
| author_sort | Aburabe, Hassan Musbah |
| building | UUM Library |
| collection | Institutional Repository |
| content_provider | Universiti Utara Malaysia |
| content_source | UUM Electronic Theses |
| continent | Asia |
| country | Malaysia |
| description | The purpose of this study is to investigate the factors affecting an internal audit effectiveness (IAE) in the Libyan commercial banks. Therefore, this study employed a quantitative method through convenience sampling survey. To achieve objectives of the study, questionnaires were distributed online to 113 Libyan commercial banks. Eighty questionnaires were retrieved back from the
internal auditors in the banks at the response rate of 70.8%. The data was analyzed through
Statistical Package for Social Sciences (SPSS). The result showed direct relation effects of
management support, organizational independence of internal auditors, competence of internal
auditors and audit experience with the IAE within the Libyan commercial banks. According to the regression output, management support has significant and positive contribution for the IAE, while the other three variables: the organizational independence of internal auditors, competence of internal auditors and audit experience have shown positive relation with the IAE, however their contribution for the IAE are statistically insignificance. The whole four independent variables provide 52.8% of the contributions for IAE in the Libyan commercial banks. The variables have collective significance in identifying any non-compliance activities and could also add values for the IAE in the Libyan commercial banks |
| format | Thesis |
| id | my.uum.etd-5587 |
| institution | Universiti Utara Malaysia |
| language | en en |
| publishDate | 2015 |
| record_format | eprints |
| spelling | my.uum.etd-55872021-03-18T00:23:16Z https://etd.uum.edu.my/5587/ An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks Aburabe, Hassan Musbah HF5601-5689 Accounting The purpose of this study is to investigate the factors affecting an internal audit effectiveness (IAE) in the Libyan commercial banks. Therefore, this study employed a quantitative method through convenience sampling survey. To achieve objectives of the study, questionnaires were distributed online to 113 Libyan commercial banks. Eighty questionnaires were retrieved back from the internal auditors in the banks at the response rate of 70.8%. The data was analyzed through Statistical Package for Social Sciences (SPSS). The result showed direct relation effects of management support, organizational independence of internal auditors, competence of internal auditors and audit experience with the IAE within the Libyan commercial banks. According to the regression output, management support has significant and positive contribution for the IAE, while the other three variables: the organizational independence of internal auditors, competence of internal auditors and audit experience have shown positive relation with the IAE, however their contribution for the IAE are statistically insignificance. The whole four independent variables provide 52.8% of the contributions for IAE in the Libyan commercial banks. The variables have collective significance in identifying any non-compliance activities and could also add values for the IAE in the Libyan commercial banks 2015 Thesis NonPeerReviewed text en https://etd.uum.edu.my/5587/1/s814463_01.pdf text en https://etd.uum.edu.my/5587/2/s814463_02.pdf Aburabe, Hassan Musbah (2015) An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks. Masters thesis, Universiti Utara Malaysia. |
| spellingShingle | HF5601-5689 Accounting Aburabe, Hassan Musbah An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks |
| title | An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks |
| title_full | An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks |
| title_fullStr | An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks |
| title_full_unstemmed | An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks |
| title_short | An investigation on factors affecting the internal audit effectiveness: A survey on the Libyan commercial banks |
| title_sort | investigation on factors affecting the internal audit effectiveness: a survey on the libyan commercial banks |
| topic | HF5601-5689 Accounting |
| url | https://etd.uum.edu.my/5587/1/s814463_01.pdf https://etd.uum.edu.my/5587/2/s814463_02.pdf https://etd.uum.edu.my/5587/ |
| url_provider | http://etd.uum.edu.my/ |