The impact of internal audit on enterprise risk management effectiveness in Jordanian public listed companies
The study aims to investigate the level of the internal audit role in enterprise risk management and its impact on enterprise risk management effectiveness in Jordanian public-listed companies. Additionally, it aims to explore the impact of internal auditors' objectivity on enterprise risk mana...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
HRMARS
2024
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| Online Access: | http://psasir.upm.edu.my/id/eprint/117579/ http://psasir.upm.edu.my/id/eprint/117579/1/117579.pdf |
| _version_ | 1848867287782653952 |
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| author | Ahmad Jaber, Taha Mohammed Shah, Sabarina Johari, Jalila Mustapha, Mazlina |
| author_facet | Ahmad Jaber, Taha Mohammed Shah, Sabarina Johari, Jalila Mustapha, Mazlina |
| author_sort | Ahmad Jaber, Taha |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | The study aims to investigate the level of the internal audit role in enterprise risk management and its impact on enterprise risk management effectiveness in Jordanian public-listed companies. Additionally, it aims to explore the impact of internal auditors' objectivity on enterprise risk management effectiveness and its potential moderating role in the relationship. The study employs a quantitative methodology through a cross-sectional survey. 119 questionnaires from 119 Jordanian public-listed companies were finally utilized for analysis using SPSS and SmartPLS software. The study results indicate that internal auditors are moderately involved in enterprise risk management roles, with participation rates of 60.71% in core roles, 53.14% in legitimate roles, and 24.57% in prohibited roles. Moreover, the results show that the internal audit role in enterprise risk management and internal auditors’ objectivity significantly positively impact enterprise risk management effectiveness. The results also reveal that internal auditors' objectivity does not moderate the relationship between internal audit role in enterprise risk management and enterprise risk management effectiveness. These results enhance knowledge and offer insights for practitioners and policymakers on the importance of the internal audit role in enterprise risk management and emphasize the crucial role of maintaining internal auditors' objectivity in enhancing overall enterprise risk management effectiveness. |
| first_indexed | 2025-11-15T14:34:06Z |
| format | Article |
| id | upm-117579 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T14:34:06Z |
| publishDate | 2024 |
| publisher | HRMARS |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1175792025-05-30T02:11:47Z http://psasir.upm.edu.my/id/eprint/117579/ The impact of internal audit on enterprise risk management effectiveness in Jordanian public listed companies Ahmad Jaber, Taha Mohammed Shah, Sabarina Johari, Jalila Mustapha, Mazlina The study aims to investigate the level of the internal audit role in enterprise risk management and its impact on enterprise risk management effectiveness in Jordanian public-listed companies. Additionally, it aims to explore the impact of internal auditors' objectivity on enterprise risk management effectiveness and its potential moderating role in the relationship. The study employs a quantitative methodology through a cross-sectional survey. 119 questionnaires from 119 Jordanian public-listed companies were finally utilized for analysis using SPSS and SmartPLS software. The study results indicate that internal auditors are moderately involved in enterprise risk management roles, with participation rates of 60.71% in core roles, 53.14% in legitimate roles, and 24.57% in prohibited roles. Moreover, the results show that the internal audit role in enterprise risk management and internal auditors’ objectivity significantly positively impact enterprise risk management effectiveness. The results also reveal that internal auditors' objectivity does not moderate the relationship between internal audit role in enterprise risk management and enterprise risk management effectiveness. These results enhance knowledge and offer insights for practitioners and policymakers on the importance of the internal audit role in enterprise risk management and emphasize the crucial role of maintaining internal auditors' objectivity in enhancing overall enterprise risk management effectiveness. HRMARS 2024 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/117579/1/117579.pdf Ahmad Jaber, Taha and Mohammed Shah, Sabarina and Johari, Jalila and Mustapha, Mazlina (2024) The impact of internal audit on enterprise risk management effectiveness in Jordanian public listed companies. International Journal of Academic Research in Accounting, Finance and Management Sciences, 14 (1). pp. 14-31. ISSN 2225-8329 https://hrmars.com/index.php/IJARAFMS/article/view/19508/The-Impact-of-Internal-Audit-on-Enterprise-Risk-Management-Effectiveness-in-Jordanian-Public-listed-Companies 10.6007/ijarafms/v14-i1/19508 |
| spellingShingle | Ahmad Jaber, Taha Mohammed Shah, Sabarina Johari, Jalila Mustapha, Mazlina The impact of internal audit on enterprise risk management effectiveness in Jordanian public listed companies |
| title | The impact of internal audit on enterprise risk management effectiveness in Jordanian public listed companies |
| title_full | The impact of internal audit on enterprise risk management effectiveness in Jordanian public listed companies |
| title_fullStr | The impact of internal audit on enterprise risk management effectiveness in Jordanian public listed companies |
| title_full_unstemmed | The impact of internal audit on enterprise risk management effectiveness in Jordanian public listed companies |
| title_short | The impact of internal audit on enterprise risk management effectiveness in Jordanian public listed companies |
| title_sort | impact of internal audit on enterprise risk management effectiveness in jordanian public listed companies |
| url | http://psasir.upm.edu.my/id/eprint/117579/ http://psasir.upm.edu.my/id/eprint/117579/ http://psasir.upm.edu.my/id/eprint/117579/ http://psasir.upm.edu.my/id/eprint/117579/1/117579.pdf |