The impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from Chinese commercial banks

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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...

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Bibliographic Details
Main Authors:	Mohammed Shah, Sabarina, Zhang, Chi, Ngalim, Siti Manisah, Lau, Yeng Wai
Format:	Article
Language:	English
Published:	Virtus Interpress 2024
Online Access:	http://psasir.upm.edu.my/id/eprint/117396/ http://psasir.upm.edu.my/id/eprint/117396/1/117396.pdf

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