The Impact of Internal Audit Organisational Characteristic, Resources and Relationship towards Internal Audit Effectiveness, the Mediating Effect by Ethical Values and Senior Management Support: a Malaysian Perspective

Cheah, Sandy Hui Kein (2024) The Impact of Internal Audit Organisational Characteristic, Resources and Relationship towards Internal Audit Effectiveness, the Mediating Effect by Ethical Values and Senior Management Support: a Malaysian Perspective. Masters thesis, Tunku Abdul Rahman University of Management and Technology.

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Abstract

Internal Audit Effectiveness (IAE) is an important aspect of modern business practices, as companies are increasingly expected to act in the best interest of society and the environment. IAE is the internal audit function’s (IAF) ability to be able to achieve the goals, objectives, outcomes set by an organisation. This study examines the relationship of Quantitative with cross-sectional study was conducted in existing research by carrying out the survey for 100 respondents who have experience dealing with internal auditor in their working experience from a Malaysian perspective. Subsequently, Statistical Package for Social Sciences (SPSS) and Partial Least Square – Structural Equation Modelling (PLS-SEM a.k.a. SmartPLS) were adopted for data analysation. Ethical values are tested as a mediating effect between Internal Audit Independence and IAE; Internal Audit Competences and IAE; Senior Management Support and IAE. Furthermore, senior management support also tested as mediator between Internal Audit Competences and IAE. The results support the theoretical framework and have implications for both theory and practice. In addition, the limitations of the study are discussed, and suggestions are made for future research.