Determinants of internal audit contribution to strategic management

Recurrence of corporate scandals highlights the importance of an effective internal audit function to monitor and advice on strategic performance in tandem to financial performance. This study presumes that internal audit function contributes to strategic management due to its direct involvement in...

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Main Authors:	Zainal abidin, Nor hafizah, Haron, Hasnah, Shahbudin, Amirul Shah
Format:	Conference or Workshop Item
Language:	English
Published:	2010
Subjects:	HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/26628/ http://irep.iium.edu.my/26628/1/8th_IACG_2010_Proceedings.pdf

id	iium-26628
recordtype	eprints
spelling	iium-266282013-01-16T05:19:44Z http://irep.iium.edu.my/26628/ Determinants of internal audit contribution to strategic management Zainal abidin, Nor hafizah Haron, Hasnah Shahbudin, Amirul Shah HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping Recurrence of corporate scandals highlights the importance of an effective internal audit function to monitor and advice on strategic performance in tandem to financial performance. This study presumes that internal audit function contributes to strategic management due to its direct involvement in evaluating risks inherent to strategic objectives and its independent assistance in evaluating the organisational control systems (i.e. governance, risk management and control processes) that support the achievement of organisational objectives. Moreover, this study proposes that governance factors like internal audit quality, audit committee effectiveness, formalisation of risk management and status of internal control systems could influence the extent of internal audit contribution to strategic management. 2010 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/26628/1/8th_IACG_2010_Proceedings.pdf Zainal abidin, Nor hafizah and Haron, Hasnah and Shahbudin, Amirul Shah (2010) Determinants of internal audit contribution to strategic management. In: 8th European Academic Conference on Internal Audit and Corporate Governance , 21-23 April 2010, Chios, Greece.
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping
spellingShingle	HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping Zainal abidin, Nor hafizah Haron, Hasnah Shahbudin, Amirul Shah Determinants of internal audit contribution to strategic management
description	Recurrence of corporate scandals highlights the importance of an effective internal audit function to monitor and advice on strategic performance in tandem to financial performance. This study presumes that internal audit function contributes to strategic management due to its direct involvement in evaluating risks inherent to strategic objectives and its independent assistance in evaluating the organisational control systems (i.e. governance, risk management and control processes) that support the achievement of organisational objectives. Moreover, this study proposes that governance factors like internal audit quality, audit committee effectiveness, formalisation of risk management and status of internal control systems could influence the extent of internal audit contribution to strategic management.
format	Conference or Workshop Item
author	Zainal abidin, Nor hafizah Haron, Hasnah Shahbudin, Amirul Shah
author_facet	Zainal abidin, Nor hafizah Haron, Hasnah Shahbudin, Amirul Shah
author_sort	Zainal abidin, Nor hafizah
title	Determinants of internal audit contribution to strategic management
title_short	Determinants of internal audit contribution to strategic management
title_full	Determinants of internal audit contribution to strategic management
title_fullStr	Determinants of internal audit contribution to strategic management
title_full_unstemmed	Determinants of internal audit contribution to strategic management
title_sort	determinants of internal audit contribution to strategic management
publishDate	2010
url	http://irep.iium.edu.my/26628/ http://irep.iium.edu.my/26628/1/8th_IACG_2010_Proceedings.pdf
first_indexed	2023-09-18T20:39:37Z
last_indexed	2023-09-18T20:39:37Z
_version_	1777409277329145856

Determinants of internal audit contribution to strategic management

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