Publication:
Internal auditors' selection for sustainable competitive advantage

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dc.citedby1
dc.contributor.authorIlias A.en_US
dc.contributor.authorBaidi N.en_US
dc.contributor.authorGhani E.K.en_US
dc.contributor.authorid30967552600en_US
dc.contributor.authorid57218318753en_US
dc.contributor.authorid35098434100en_US
dc.date.accessioned2024-10-14T03:20:51Z
dc.date.available2024-10-14T03:20:51Z
dc.date.issued2023
dc.description.abstractThis 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.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1504/IJAAPE.2023.130531
dc.identifier.epage100
dc.identifier.issue1
dc.identifier.scopus2-s2.0-85161876762
dc.identifier.spage71
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85161876762&doi=10.1504%2fIJAAPE.2023.130531&partnerID=40&md5=c186ee47e8957fd2cc13d28bb9385178
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/34584
dc.identifier.volume19
dc.pagecount29
dc.publisherInderscience Publishersen_US
dc.sourceScopus
dc.sourcetitleInternational Journal of Accounting, Auditing and Performance Evaluation
dc.subjectcertification
dc.subjectearly-career internal auditors
dc.subjectinternal auditing
dc.subjectselection decision
dc.subjectskill development
dc.titleInternal auditors' selection for sustainable competitive advantageen_US
dc.typeArticleen_US
dspace.entity.typePublication
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