Factors influencing readiness to implement digital audit among internal auditors of the Malaysian public sector

Ismail, Suhaiza and Mokhtar, Norsyahida and Ahmad @ Abdul Mutalib, Hawa (2024) Factors influencing readiness to implement digital audit among internal auditors of the Malaysian public sector. Accounting Research Journal, 37 (5). pp. 540-556. ISSN 1030-9616

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Abstract

Purpose – This paper aims to examine the factors that influence the readiness of public sector internal auditors of the Accountant General’s Department (AGD) in Malaysia to implement digital audit. Design/methodology/approach – This study used an online questionnaire survey that was administered to a population of 124 internal auditors of the AGD, Malaysia. The readiness was measured in two ways: change commitment (CCOM) and change efficacy (CEFF), whereas the predictors of readiness encompass three factors: change valence, task knowledge and task availability. A partial least squares modelling using the SmartPLS 4 version was used to test the hypotheses. Findings – The results reveal that change valence, task knowledge and task availability are positively significant factors influencing the CCOM of the AGD to implement digital audit. However, change valence is the only factor influencing CEFF. Originality/value – This study offers useful empirical evidence on determinants of readiness to implement digital audit among internal auditors in the public sector, which is crucial towards supporting the Malaysian Government’s digital transformation agenda.

Item Type:	Article (Journal)
Uncontrolled Keywords:	Digital audit, Public sector, Readiness, Internal auditors, Digital transformation
Subjects:	T Technology > T Technology (General) > T173.2 Technological change
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting Kulliyyah of Economics and Management Sciences
Depositing User:	Dr Norsyahida Mokhtar
Date Deposited:	22 Oct 2024 09:41
Last Modified:	22 Oct 2024 09:57
URI:	http://irep.iium.edu.my/id/eprint/115167

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