Quality of internal audit function : progressing towards quantitative measurement scales / Mohd Ariff Kasim ... [et al.]

The primary objective of this study is to construct a valid and reliable instrument to quantitatively measure the quality of internal audit function via the level of conformance by internal auditors towards the International Professional Practice Framework (IPPF). This study involves development of...

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Main Authors:	Kasim, Mohd Ariff, Mohd Hanafi, Siti Rosmaini, Abdul Aziz, Asmah, Kasim, Isahak
Format:	Article
Language:	English
Published:	Faculty of Business Management 2012
Subjects:	Periodicals. Societies. Serials Public accounting. Auditing
Online Access:	http://ir.uitm.edu.my/id/eprint/5869/ http://ir.uitm.edu.my/id/eprint/5869/ http://ir.uitm.edu.my/id/eprint/5869/1/AJ_MOHD%20ARIFF%20KASIM%20BMQR%2012.pdf

id	uitm-5869
recordtype	eprints
spelling	uitm-58692020-03-21T02:48:18Z http://ir.uitm.edu.my/id/eprint/5869/ Quality of internal audit function : progressing towards quantitative measurement scales / Mohd Ariff Kasim ... [et al.] Kasim, Mohd Ariff Mohd Hanafi, Siti Rosmaini Abdul Aziz, Asmah Kasim, Isahak Periodicals. Societies. Serials Public accounting. Auditing The primary objective of this study is to construct a valid and reliable instrument to quantitatively measure the quality of internal audit function via the level of conformance by internal auditors towards the International Professional Practice Framework (IPPF). This study involves development of an instrument to quantitatively measure quality of internal audit functions. Two separate pilot tests were performed. The instrument was also reviewed by two experts in internal auditing from the USA and Malaysia. The final data were collected from 400 internal auditors, auditors, accountant and account executives in Malaysia. The present study concludes that most of the existing instruments measuring internal audit quality suffer major weaknesses that limit its value and usability for empirical studies. The results indicated that the new instrument satisfies the criteria for a valid and reliable research instrument and conform to the existing framework suggested by the IIA. The instrument could serve as additional assessment tools for audit committee in assessing the quality of internal audit in line with the new Bursa Malaysia Listing Requirements. This present study hopes to enhance the literature by suggesting an instrument that could initiate more empirical research in internal auditing. A new approach of measurement was used as a solution to existing instruments that were limited to the use of categorical, Likert-based measurement scales. This present study suggests a modified measurement scales that allow collection or ratio data. Moreover, this instrument also enables more advance statistical analysis to be conducted. Faculty of Business Management 2012 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/5869/1/AJ_MOHD%20ARIFF%20KASIM%20BMQR%2012.pdf Kasim, Mohd Ariff and Mohd Hanafi, Siti Rosmaini and Abdul Aziz, Asmah and Kasim, Isahak (2012) Quality of internal audit function : progressing towards quantitative measurement scales / Mohd Ariff Kasim ... [et al.]. Business and Management Quarterly Review (BMQR), 3 (2). pp. 35-45. ISSN 2180-2777 http://bmqruitm.blogspot.com/
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Periodicals. Societies. Serials Public accounting. Auditing
spellingShingle	Periodicals. Societies. Serials Public accounting. Auditing Kasim, Mohd Ariff Mohd Hanafi, Siti Rosmaini Abdul Aziz, Asmah Kasim, Isahak Quality of internal audit function : progressing towards quantitative measurement scales / Mohd Ariff Kasim ... [et al.]
description	The primary objective of this study is to construct a valid and reliable instrument to quantitatively measure the quality of internal audit function via the level of conformance by internal auditors towards the International Professional Practice Framework (IPPF). This study involves development of an instrument to quantitatively measure quality of internal audit functions. Two separate pilot tests were performed. The instrument was also reviewed by two experts in internal auditing from the USA and Malaysia. The final data were collected from 400 internal auditors, auditors, accountant and account executives in Malaysia. The present study concludes that most of the existing instruments measuring internal audit quality suffer major weaknesses that limit its value and usability for empirical studies. The results indicated that the new instrument satisfies the criteria for a valid and reliable research instrument and conform to the existing framework suggested by the IIA. The instrument could serve as additional assessment tools for audit committee in assessing the quality of internal audit in line with the new Bursa Malaysia Listing Requirements. This present study hopes to enhance the literature by suggesting an instrument that could initiate more empirical research in internal auditing. A new approach of measurement was used as a solution to existing instruments that were limited to the use of categorical, Likert-based measurement scales. This present study suggests a modified measurement scales that allow collection or ratio data. Moreover, this instrument also enables more advance statistical analysis to be conducted.
format	Article
author	Kasim, Mohd Ariff Mohd Hanafi, Siti Rosmaini Abdul Aziz, Asmah Kasim, Isahak
author_facet	Kasim, Mohd Ariff Mohd Hanafi, Siti Rosmaini Abdul Aziz, Asmah Kasim, Isahak
author_sort	Kasim, Mohd Ariff
title	Quality of internal audit function : progressing towards quantitative measurement scales / Mohd Ariff Kasim ... [et al.]
title_short	Quality of internal audit function : progressing towards quantitative measurement scales / Mohd Ariff Kasim ... [et al.]
title_full	Quality of internal audit function : progressing towards quantitative measurement scales / Mohd Ariff Kasim ... [et al.]
title_fullStr	Quality of internal audit function : progressing towards quantitative measurement scales / Mohd Ariff Kasim ... [et al.]
title_full_unstemmed	Quality of internal audit function : progressing towards quantitative measurement scales / Mohd Ariff Kasim ... [et al.]
title_sort	quality of internal audit function : progressing towards quantitative measurement scales / mohd ariff kasim ... [et al.]
publisher	Faculty of Business Management
publishDate	2012
url	http://ir.uitm.edu.my/id/eprint/5869/ http://ir.uitm.edu.my/id/eprint/5869/ http://ir.uitm.edu.my/id/eprint/5869/1/AJ_MOHD%20ARIFF%20KASIM%20BMQR%2012.pdf
first_indexed	2023-09-18T22:47:11Z
last_indexed	2023-09-18T22:47:11Z
_version_	1777417303050158080

Quality of internal audit function : progressing towards quantitative measurement scales / Mohd Ariff Kasim ... [et al.]

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