Measuring the Effectiveness of public sector audit: Scale development and validation / Nor Raihana Asmar Mohd Noor and Noorhayati Mansor
There has been a growing interest in the effectiveness of public sector audit as a theoretical construct. However, despite the heightened recognition, the field still lacks a standardised measure that can be used in surveys to capture individual-level variation in the reputation judgments of publi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Kelantan
2020
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| Online Access: | https://ir.uitm.edu.my/id/eprint/34590/ |
| _version_ | 1848808591685844992 |
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| author | Mohd Noor, Nor Raihana Asmar Mansor, Noorhayati |
| author_facet | Mohd Noor, Nor Raihana Asmar Mansor, Noorhayati |
| author_sort | Mohd Noor, Nor Raihana Asmar |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | There has been a growing interest in the effectiveness of public sector audit as a theoretical construct.
However, despite the heightened recognition, the field still lacks a standardised measure that can be used in
surveys to capture individual-level variation in the reputation judgments of public and other stakeholders.
Therefore, this study aims to establish a standardised measurement of the effectiveness of public sector audit
based on the conceptual definition. A survey study of 203 internal auditors and experts were carried out by
employing non-probability purposive sampling. The data obtained were then interpreted based on the Partial
Least Squares Structural Equation Modeling (PLS-SEM). Using the same data, a unidimensional scale of the
effectiveness of public sector audit was tested. The public sector audit illustrates the content domains of internal
audit quality, internal audit independence, proficiency of internal auditors and types of audit. The results suggest
that the scale development and the validation of the effectiveness of public sector audit are internally reliable and that it is positively correlated with support for internal audit quality, internal audit independence, proficiency of
internal auditors and types of audit. This study further recommends the extension of the scale development and
validation used in this research for future researches in the private and public sector |
| first_indexed | 2025-11-14T23:01:09Z |
| format | Article |
| id | uitm-34590 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T23:01:09Z |
| publishDate | 2020 |
| publisher | Universiti Teknologi MARA Cawangan Kelantan |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-345902020-10-13T06:35:56Z https://ir.uitm.edu.my/id/eprint/34590/ Measuring the Effectiveness of public sector audit: Scale development and validation / Nor Raihana Asmar Mohd Noor and Noorhayati Mansor jcssr Mohd Noor, Nor Raihana Asmar Mansor, Noorhayati Labor. Work environment Theory. Method. Relation to other subjects. Performance Professions (General). Professional employees There has been a growing interest in the effectiveness of public sector audit as a theoretical construct. However, despite the heightened recognition, the field still lacks a standardised measure that can be used in surveys to capture individual-level variation in the reputation judgments of public and other stakeholders. Therefore, this study aims to establish a standardised measurement of the effectiveness of public sector audit based on the conceptual definition. A survey study of 203 internal auditors and experts were carried out by employing non-probability purposive sampling. The data obtained were then interpreted based on the Partial Least Squares Structural Equation Modeling (PLS-SEM). Using the same data, a unidimensional scale of the effectiveness of public sector audit was tested. The public sector audit illustrates the content domains of internal audit quality, internal audit independence, proficiency of internal auditors and types of audit. The results suggest that the scale development and the validation of the effectiveness of public sector audit are internally reliable and that it is positively correlated with support for internal audit quality, internal audit independence, proficiency of internal auditors and types of audit. This study further recommends the extension of the scale development and validation used in this research for future researches in the private and public sector Universiti Teknologi MARA Cawangan Kelantan 2020-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/34590/1/34590.pdf Mohd Noor, Nor Raihana Asmar and Mansor, Noorhayati (2020) Measuring the Effectiveness of public sector audit: Scale development and validation / Nor Raihana Asmar Mohd Noor and Noorhayati Mansor. (2020) Journal of Contemporary Social Science Research, <https://ir.uitm.edu.my/view/publication/Journal_of_Contemporary_Social_Science_Research,.html>, 4 (1). pp. 78-86. ISSN 0128-2697 http://jcssr.com.my/ |
| spellingShingle | Labor. Work environment Theory. Method. Relation to other subjects. Performance Professions (General). Professional employees Mohd Noor, Nor Raihana Asmar Mansor, Noorhayati Measuring the Effectiveness of public sector audit: Scale development and validation / Nor Raihana Asmar Mohd Noor and Noorhayati Mansor |
| title | Measuring the Effectiveness of public sector audit: Scale development and validation / Nor Raihana Asmar Mohd Noor and Noorhayati Mansor |
| title_full | Measuring the Effectiveness of public sector audit: Scale development and validation / Nor Raihana Asmar Mohd Noor and Noorhayati Mansor |
| title_fullStr | Measuring the Effectiveness of public sector audit: Scale development and validation / Nor Raihana Asmar Mohd Noor and Noorhayati Mansor |
| title_full_unstemmed | Measuring the Effectiveness of public sector audit: Scale development and validation / Nor Raihana Asmar Mohd Noor and Noorhayati Mansor |
| title_short | Measuring the Effectiveness of public sector audit: Scale development and validation / Nor Raihana Asmar Mohd Noor and Noorhayati Mansor |
| title_sort | measuring the effectiveness of public sector audit: scale development and validation / nor raihana asmar mohd noor and noorhayati mansor |
| topic | Labor. Work environment Theory. Method. Relation to other subjects. Performance Professions (General). Professional employees |
| url | https://ir.uitm.edu.my/id/eprint/34590/ https://ir.uitm.edu.my/id/eprint/34590/ |