Determinants of internal audit contribution to strategic management: Malaysian evidences

This paper examines from agency perspective how internal audit experience, audit committee attributes, risk management and control systems influence internal audit contribution to strategic management. The study analysed data collected from 117 head of internal audit function in public listed compan...

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Main Authors:	Zainal Abidin , Nor Hafizah, Haron, Hasnah, Shahbudin, Amirul Shah
Format:	Conference or Workshop Item
Language:	English
Published:	2011
Subjects:	HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/26629/ http://irep.iium.edu.my/26629/2/4A_2011_P139_-_Determinants_of_IAC_to_SM_Bali.pdf

id	iium-26629
recordtype	eprints
spelling	iium-266292013-02-13T18:59:25Z http://irep.iium.edu.my/26629/ Determinants of internal audit contribution to strategic management: Malaysian evidences Zainal Abidin , Nor Hafizah Haron, Hasnah Shahbudin, Amirul Shah HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping This paper examines from agency perspective how internal audit experience, audit committee attributes, risk management and control systems influence internal audit contribution to strategic management. The study analysed data collected from 117 head of internal audit function in public listed companies on Bursa Malaysia. Internal audit experience, audit committee qualification, audit committee review, risk management and control systems are found to be significantly positively related to internal audit contribution to strategic management. Findings indicate that audit committee concern is not a significant predictor of internal audit contribution to strategic management. This paper has provided empirical evidences to support the findings from previous qualitative studies. Besides, this study has enhanced the understanding of predictors of internal audit contribution to strategic management in a context of mandatory environment. 2011 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/26629/2/4A_2011_P139_-_Determinants_of_IAC_to_SM_Bali.pdf Zainal Abidin , Nor Hafizah and Haron, Hasnah and Shahbudin, Amirul Shah (2011) Determinants of internal audit contribution to strategic management: Malaysian evidences. In: 12th Asian Academic Accounting Association Annual Conference, 10-11 October 2011, Bali Indonesia . (Unpublished)
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: Malaysian evidences
description	This paper examines from agency perspective how internal audit experience, audit committee attributes, risk management and control systems influence internal audit contribution to strategic management. The study analysed data collected from 117 head of internal audit function in public listed companies on Bursa Malaysia. Internal audit experience, audit committee qualification, audit committee review, risk management and control systems are found to be significantly positively related to internal audit contribution to strategic management. Findings indicate that audit committee concern is not a significant predictor of internal audit contribution to strategic management. This paper has provided empirical evidences to support the findings from previous qualitative studies. Besides, this study has enhanced the understanding of predictors of internal audit contribution to strategic management in a context of mandatory environment.
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: Malaysian evidences
title_short	Determinants of internal audit contribution to strategic management: Malaysian evidences
title_full	Determinants of internal audit contribution to strategic management: Malaysian evidences
title_fullStr	Determinants of internal audit contribution to strategic management: Malaysian evidences
title_full_unstemmed	Determinants of internal audit contribution to strategic management: Malaysian evidences
title_sort	determinants of internal audit contribution to strategic management: malaysian evidences
publishDate	2011
url	http://irep.iium.edu.my/26629/ http://irep.iium.edu.my/26629/2/4A_2011_P139_-_Determinants_of_IAC_to_SM_Bali.pdf
first_indexed	2023-09-18T20:39:37Z
last_indexed	2023-09-18T20:39:37Z
_version_	1777409277475946496

Determinants of internal audit contribution to strategic management: Malaysian evidences

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