Factors influencing the implementation of risk-based auditing

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Factors influencing the implementation of risk-based auditing

Purpose – The purpose of this paper is to examine, from the agency perspective, the influence of internal audit and audit committee attributes, as well as risk management and internal control systems, on the implementation of risk-based auditing among public-listed companies in Malaysia. Design/m...

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Bibliographic Details
Main Author:	Zainal Abidin, Nor Hafizah
Format:	Article
Language:	English English
Published:	Emerald Group Publishing Ltd. 2017
Subjects:	H71 General works
Online Access:	http://irep.iium.edu.my/61514/ http://irep.iium.edu.my/61514/1/ARA-10-2016-0118.pdf http://irep.iium.edu.my/61514/7/Factors%20influencing%20the%20implementation%20of%20risk-based%20auditing.pdf

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