Information technology usage, top management support and internal audit effectiveness
There has been a marked increase in the global practice to focus on internal auditing as a mechanism to protectcompanies. With the advent of information technology, companies are presented with even more opportunity to improve the way they perform internal audit. However it is expected that such o...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2017
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| Online Access: | http://journalarticle.ukm.my/13300/ http://journalarticle.ukm.my/13300/ http://journalarticle.ukm.my/13300/1/23520-80927-1-PB.pdf |
| Summary: | There has been a marked increase in the global practice to focus on internal auditing as a mechanism to protectcompanies. With the advent of information technology, companies are presented with even more opportunity to improve
the way they perform internal audit. However it is expected that such opportunity is dependent upon other factors such
as management support. This research examines the moderating effect of top management support on the relationship
between information technology usage and internal audit effectiveness. Questionnaires were sent to internal auditors
in Yemeni private companies, with a total of 104 responses obtained. The study found a significant positive relationship
between information technology usage and internal audit effectiveness. Similar result was obtained on the relationship
between top management support and internal audit effectiveness. However the study found that top management supportdoes not moderate the relationship between information technology usage and internal audit effectiveness. |
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