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An assessment of an instrument with which to conduct internal audits

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dc.citedby0
dc.contributor.authorKasim M.A.B.en_US
dc.contributor.authorBt Mohd Hanafi S.R.en_US
dc.contributor.authorAziz A.A.en_US
dc.contributor.authorHancock D.R.en_US
dc.contributor.authorid58592002600en_US
dc.contributor.authorid55996473300en_US
dc.contributor.authorid56012228800en_US
dc.contributor.authorid7102173613en_US
dc.date.accessioned2023-12-28T07:30:47Z
dc.date.available2023-12-28T07:30:47Z
dc.date.issued2009
dc.description.abstractAs 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.en_US
dc.description.natureFinalen_US
dc.identifier.epage263
dc.identifier.scopus2-s2.0-84896566638
dc.identifier.spage231
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84896566638&partnerID=40&md5=06885634f2b2a2c375d632388178977d
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/29688
dc.pagecount32
dc.publisherNova Science Publishers, Inc.en_US
dc.sourceScopus
dc.sourcetitleHandbook of Social Interactions in the 21st Century
dc.subjectCOSO ERM
dc.subjectEnterprise risk management (ERM)
dc.subjectFramework
dc.subjectInternal auditing
dc.titleAn assessment of an instrument with which to conduct internal auditsen_US
dc.typeBook Chapteren_US
dspace.entity.typePublication
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