The impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from Chinese commercial banks
The purpose of this article is to study the primary influencing factors of internal audit quality (IAQ) in Chinese commercial banks (CCBs). To achieve this, we first conducted a search on China National Knowledge Infrastructure (CNKI) and identified 64 conceptual articles related to IAQ in CCBs. It...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Virtus Interpress
2024
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| Online Access: | http://psasir.upm.edu.my/id/eprint/117396/ http://psasir.upm.edu.my/id/eprint/117396/1/117396.pdf |
| _version_ | 1848867238100074496 |
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| author | Mohammed Shah, Sabarina Zhang, Chi Ngalim, Siti Manisah Lau, Yeng Wai |
| author_facet | Mohammed Shah, Sabarina Zhang, Chi Ngalim, Siti Manisah Lau, Yeng Wai |
| author_sort | Mohammed Shah, Sabarina |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | The purpose of this article is to study the primary influencing factors of internal audit quality (IAQ) in Chinese commercial banks (CCBs). To achieve this, we first conducted a search on China National Knowledge Infrastructure (CNKI) and identified 64 conceptual articles related to IAQ in CCBs. It is generally believed that the competence of internal auditors (COMP), the independence of internal audit (IND), and information technology usage (ITU) are key factors in improving the quality of internal audits. Secondly, to deeply analyze the impact of these three key factors, we conducted a questionnaire survey in CCBs. The questionnaire data verified that the impact of these three factors on IAQ is significant through the partial least squares structural equation modeling (PLS-SEM) method. |
| first_indexed | 2025-11-15T14:33:19Z |
| format | Article |
| id | upm-117396 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T14:33:19Z |
| publishDate | 2024 |
| publisher | Virtus Interpress |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1173962025-05-19T07:36:34Z http://psasir.upm.edu.my/id/eprint/117396/ The impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from Chinese commercial banks Mohammed Shah, Sabarina Zhang, Chi Ngalim, Siti Manisah Lau, Yeng Wai The purpose of this article is to study the primary influencing factors of internal audit quality (IAQ) in Chinese commercial banks (CCBs). To achieve this, we first conducted a search on China National Knowledge Infrastructure (CNKI) and identified 64 conceptual articles related to IAQ in CCBs. It is generally believed that the competence of internal auditors (COMP), the independence of internal audit (IND), and information technology usage (ITU) are key factors in improving the quality of internal audits. Secondly, to deeply analyze the impact of these three key factors, we conducted a questionnaire survey in CCBs. The questionnaire data verified that the impact of these three factors on IAQ is significant through the partial least squares structural equation modeling (PLS-SEM) method. Virtus Interpress 2024-09-04 Article PeerReviewed text en cc_by_4 http://psasir.upm.edu.my/id/eprint/117396/1/117396.pdf Mohammed Shah, Sabarina and Zhang, Chi and Ngalim, Siti Manisah and Lau, Yeng Wai (2024) The impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from Chinese commercial banks. Corporate Ownership and Control, 21 (3 spec.). pp. 18-30. ISSN 1727-9232; eISSN: 1810-3057 https://virtusinterpress.org/The-impact-of-independence-auditors-competence-and-information-technology-usage-on-internal-audit-quality-Empirical-evidence-from-Chinese-commercial-banks.html 10.22495/cocv21i3siart2 |
| spellingShingle | Mohammed Shah, Sabarina Zhang, Chi Ngalim, Siti Manisah Lau, Yeng Wai The impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from Chinese commercial banks |
| title | The impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from Chinese commercial banks |
| title_full | The impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from Chinese commercial banks |
| title_fullStr | The impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from Chinese commercial banks |
| title_full_unstemmed | The impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from Chinese commercial banks |
| title_short | The impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from Chinese commercial banks |
| title_sort | impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from chinese commercial banks |
| url | http://psasir.upm.edu.my/id/eprint/117396/ http://psasir.upm.edu.my/id/eprint/117396/ http://psasir.upm.edu.my/id/eprint/117396/ http://psasir.upm.edu.my/id/eprint/117396/1/117396.pdf |