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...

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Main Authors:	Mohammed Alkebsi, Khairul Azman Aziz
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2017
Online Access:	http://journalarticle.ukm.my/13300/ http://journalarticle.ukm.my/13300/ http://journalarticle.ukm.my/13300/1/23520-80927-1-PB.pdf

id	ukm-13300
recordtype	eprints
spelling	ukm-133002019-08-27T21:20:32Z http://journalarticle.ukm.my/13300/ Information technology usage, top management support and internal audit effectiveness Mohammed Alkebsi, Khairul Azman Aziz, 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. Penerbit Universiti Kebangsaan Malaysia 2017 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/13300/1/23520-80927-1-PB.pdf Mohammed Alkebsi, and Khairul Azman Aziz, (2017) Information technology usage, top management support and internal audit effectiveness. Asian Journal of Accounting and Governance, 8 ((SI)). pp. 123-132. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/1068/showToc
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	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.
format	Article
author	Mohammed Alkebsi, Khairul Azman Aziz,
spellingShingle	Mohammed Alkebsi, Khairul Azman Aziz, Information technology usage, top management support and internal audit effectiveness
author_facet	Mohammed Alkebsi, Khairul Azman Aziz,
author_sort	Mohammed Alkebsi,
title	Information technology usage, top management support and internal audit effectiveness
title_short	Information technology usage, top management support and internal audit effectiveness
title_full	Information technology usage, top management support and internal audit effectiveness
title_fullStr	Information technology usage, top management support and internal audit effectiveness
title_full_unstemmed	Information technology usage, top management support and internal audit effectiveness
title_sort	information technology usage, top management support and internal audit effectiveness
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2017
url	http://journalarticle.ukm.my/13300/ http://journalarticle.ukm.my/13300/ http://journalarticle.ukm.my/13300/1/23520-80927-1-PB.pdf
first_indexed	2023-09-18T20:04:33Z
last_indexed	2023-09-18T20:04:33Z
_version_	1777407070820106240

Information technology usage, top management support and internal audit effectiveness

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