| Summary: | It has been widely accepted that an internal audit is a simple administrative function that
involves reviewing documents, calculating assets, and reporting to the Board of Directors,
Management, or External Auditors. Due to a lack of personnel and management support, as
well as inadequate training and development, Malaysia suffers from significant Internal
Audit deficiencies. Yet there hasn't been an in-depth examination of the above concerns with
a focus on the fundamental causes of successful internal auditing, notably in commercial
banks. Therefore, the current study examines the impacts of internal audits on the financial
performance of commercial banks in Malaysia. In this regard, a descriptive research approach
will be employed to address the research questions. (Absrract by author)
|