Intellectual Disclosure - 2023 : Objectivity Threats: Would it Jeopardise Malaysian Internal Auditors’ Risk Judgment Quality?

Norizelini, Ibrahim (2023) Intellectual Disclosure - 2023 : Objectivity Threats: Would it Jeopardise Malaysian Internal Auditors’ Risk Judgment Quality? Intellectual Disclosure, 31 (2). pp. 369-395. ISSN 2289-5639

Text 37. Objectivity Threats_ Would it Jeopardise Malaysian Internal Auditors’ Risk Judgment Quality_.pdf Download (4MB)

Abstract

In the realm of internal auditing, the rise of Risk-Based Internal Auditing has heightened the demand for auditors to excel in risk assessment. Failing in this role not only endangers audits but also exposes companies to significant losses and reputational harm. Internal auditors entrusted with critical decisions grapple with objectivity challenges that impede their ability to assess a company’s risks accurately. This study investigates objectivity challenges in Malaysian internal auditing and their impact on risk assessment. Employing experimental tasks of varying complexity, it reveals that all nine objectivity threats outlined in the “International Standards for Professional Practices of Internal Auditing (IPPF): Practice Guide on Independence and Objectivity” are prevalent in Malaysia. These threats negatively affect risk assessment,

Item Type:	Article
Uncontrolled Keywords:	Objectivity Threat, Risk Judgment Performance, Internal Auditor, Malaysia
Divisions:	Institute of Graduate Studies (IGS)
Depositing User:	LIBRARY2 UPTM
Date Deposited:	01 Jul 2025 01:56
Last Modified:	01 Jul 2025 01:56
URI:	http://eprints.kuptm.edu.my/id/eprint/4733

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