Determinants of internal audit contribution to strategic management: Malaysian evidences
This paper examines from agency perspective how internal audit experience, audit committee attributes, risk management and control systems influence internal audit contribution to strategic management. The study analysed data collected from 117 head of internal audit function in public listed compan...
| Main Authors: | , , |
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2011
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/26629/ http://irep.iium.edu.my/26629/2/4A_2011_P139_-_Determinants_of_IAC_to_SM_Bali.pdf |
| _version_ | 1848779676576645120 |
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| author | Zainal Abidin , Nor Hafizah Haron, Hasnah Shahbudin, Amirul Shah |
| author_facet | Zainal Abidin , Nor Hafizah Haron, Hasnah Shahbudin, Amirul Shah |
| author_sort | Zainal Abidin , Nor Hafizah |
| building | IIUM Repository |
| collection | Online Access |
| description | This paper examines from agency perspective how internal audit experience, audit committee attributes, risk management and control systems influence internal audit contribution to strategic management. The study analysed data collected from 117 head of internal audit function in public listed companies on Bursa Malaysia. Internal audit experience, audit committee qualification, audit committee review, risk management and control systems are found to be significantly positively related to internal audit contribution to strategic management. Findings indicate that audit committee concern is not a significant predictor of internal audit contribution to strategic management. This paper has provided empirical evidences to support the findings from previous qualitative studies. Besides, this study has enhanced the understanding of predictors of internal audit contribution to strategic management in a context of mandatory environment. |
| first_indexed | 2025-11-14T15:21:34Z |
| format | Proceeding Paper |
| id | iium-26629 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T15:21:34Z |
| publishDate | 2011 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-266292013-02-13T18:59:25Z http://irep.iium.edu.my/26629/ Determinants of internal audit contribution to strategic management: Malaysian evidences Zainal Abidin , Nor Hafizah Haron, Hasnah Shahbudin, Amirul Shah HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping This paper examines from agency perspective how internal audit experience, audit committee attributes, risk management and control systems influence internal audit contribution to strategic management. The study analysed data collected from 117 head of internal audit function in public listed companies on Bursa Malaysia. Internal audit experience, audit committee qualification, audit committee review, risk management and control systems are found to be significantly positively related to internal audit contribution to strategic management. Findings indicate that audit committee concern is not a significant predictor of internal audit contribution to strategic management. This paper has provided empirical evidences to support the findings from previous qualitative studies. Besides, this study has enhanced the understanding of predictors of internal audit contribution to strategic management in a context of mandatory environment. 2011 Proceeding Paper PeerReviewed application/pdf en http://irep.iium.edu.my/26629/2/4A_2011_P139_-_Determinants_of_IAC_to_SM_Bali.pdf Zainal Abidin , Nor Hafizah and Haron, Hasnah and Shahbudin, Amirul Shah (2011) Determinants of internal audit contribution to strategic management: Malaysian evidences. In: 12th Asian Academic Accounting Association Annual Conference, 10-11 October 2011, Bali Indonesia . (Unpublished) |
| spellingShingle | HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping Zainal Abidin , Nor Hafizah Haron, Hasnah Shahbudin, Amirul Shah Determinants of internal audit contribution to strategic management: Malaysian evidences |
| title | Determinants of internal audit contribution to strategic management: Malaysian evidences |
| title_full | Determinants of internal audit contribution to strategic management: Malaysian evidences |
| title_fullStr | Determinants of internal audit contribution to strategic management: Malaysian evidences |
| title_full_unstemmed | Determinants of internal audit contribution to strategic management: Malaysian evidences |
| title_short | Determinants of internal audit contribution to strategic management: Malaysian evidences |
| title_sort | determinants of internal audit contribution to strategic management: malaysian evidences |
| topic | HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping |
| url | http://irep.iium.edu.my/26629/ http://irep.iium.edu.my/26629/2/4A_2011_P139_-_Determinants_of_IAC_to_SM_Bali.pdf |