SITI AISYAH, KAMSIS and DR. DEWI IZZWI, ABDUL MANAN (2022) e-Proceedings Of The 12th International Conference On Financial Criminology (Icfc 2022) - 2022 : Impact Of Internal Audit Effectiveness On Employee Performance: The Case Of Bumiputera Academic Institution. e-PROCEEDINGS OF THE 12TH INTERNATIONAL CONFERENCE ON FINANCIAL CRIMINOLOGY (ICFC 2022). pp. 11-12. ISSN 2948-488X
![[img]](https://eprints.kuptm.edu.my/style/images/fileicons/text.png) |
Text
Siti Aisyah Barizah_Impact of Internal Audit Effectiveness on Employee Performance_ The Case of Bumiputera Academic Institution.pdf Download (411kB) |
Abstract
Internal audit is one of the controls used to govern the administration of a business organization. Through internal audits, employees would be exposed to things they should and should not do. In addition, internal systems and procedures can also be monitored and evaluated through internal audits. Thus, an internal audit should be effective in achieving its intended function as a governance tool. An investigation was carried out in Bumiputera Academic Institution in Malaysia to determine the effectiveness of its internal audit and whether its effectiveness affects employees' performance positively. A total of 215 responses were gathered from academicians in the institution. Findings showed that the mean score of internal audit effectiveness was 2.9, which was at an acceptable level. Furthermore, a regression analysis showed that internal audit effectiveness influenced employees' performance positively. The investigation of the effectiveness of an internal audit is significant to institutions as the findings could become one of the indicators of good institutional governance. Then, early intervention and development programs could be appropriately designed.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Governance; Education; Internal control; Organizational development. |
| Divisions: | Institute of Graduate Studies (IGS) |
| Depositing User: | Mrs Shariffah Shuhaiza Syed Mohd Nor |
| Date Deposited: | 29 May 2025 08:04 |
| Last Modified: | 30 May 2025 04:01 |
| URI: | http://eprints.kuptm.edu.my/id/eprint/4154 |
Actions (login required)
 |
View Item |