Information technology usage, top management support and internal audit effectiveness
There has been a marked increase in the global practice to focus on internal auditing as a mechanism to protectcompanies. With the advent of information technology, companies are presented with even more opportunity to improve the way they perform internal audit. However it is expected that such o...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2017
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| Online Access: | http://journalarticle.ukm.my/13300/ http://journalarticle.ukm.my/13300/1/23520-80927-1-PB.pdf |
| _version_ | 1848813237696462848 |
|---|---|
| author | Mohammed Alkebsi, Khairul Azman Aziz, |
| author_facet | Mohammed Alkebsi, Khairul Azman Aziz, |
| author_sort | Mohammed Alkebsi, |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | There has been a marked increase in the global practice to focus on internal auditing as a mechanism to protectcompanies. With the advent of information technology, companies are presented with even more opportunity to improve
the way they perform internal audit. However it is expected that such opportunity is dependent upon other factors such
as management support. This research examines the moderating effect of top management support on the relationship
between information technology usage and internal audit effectiveness. Questionnaires were sent to internal auditors
in Yemeni private companies, with a total of 104 responses obtained. The study found a significant positive relationship
between information technology usage and internal audit effectiveness. Similar result was obtained on the relationship
between top management support and internal audit effectiveness. However the study found that top management supportdoes not moderate the relationship between information technology usage and internal audit effectiveness. |
| first_indexed | 2025-11-15T00:15:00Z |
| format | Article |
| id | oai:generic.eprints.org:13300 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T00:15:00Z |
| publishDate | 2017 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:133002019-08-27T21:20:32Z http://journalarticle.ukm.my/13300/ Information technology usage, top management support and internal audit effectiveness Mohammed Alkebsi, Khairul Azman Aziz, There has been a marked increase in the global practice to focus on internal auditing as a mechanism to protectcompanies. With the advent of information technology, companies are presented with even more opportunity to improve the way they perform internal audit. However it is expected that such opportunity is dependent upon other factors such as management support. This research examines the moderating effect of top management support on the relationship between information technology usage and internal audit effectiveness. Questionnaires were sent to internal auditors in Yemeni private companies, with a total of 104 responses obtained. The study found a significant positive relationship between information technology usage and internal audit effectiveness. Similar result was obtained on the relationship between top management support and internal audit effectiveness. However the study found that top management supportdoes not moderate the relationship between information technology usage and internal audit effectiveness. Penerbit Universiti Kebangsaan Malaysia 2017 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/13300/1/23520-80927-1-PB.pdf Mohammed Alkebsi, and Khairul Azman Aziz, (2017) Information technology usage, top management support and internal audit effectiveness. Asian Journal of Accounting and Governance, 8 ((SI)). pp. 123-132. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/1068/showToc |
| spellingShingle | Mohammed Alkebsi, Khairul Azman Aziz, Information technology usage, top management support and internal audit effectiveness |
| title | Information technology usage, top management support
and internal audit effectiveness |
| title_full | Information technology usage, top management support
and internal audit effectiveness |
| title_fullStr | Information technology usage, top management support
and internal audit effectiveness |
| title_full_unstemmed | Information technology usage, top management support
and internal audit effectiveness |
| title_short | Information technology usage, top management support
and internal audit effectiveness |
| title_sort | information technology usage, top management support
and internal audit effectiveness |
| url | http://journalarticle.ukm.my/13300/ http://journalarticle.ukm.my/13300/ http://journalarticle.ukm.my/13300/1/23520-80927-1-PB.pdf |