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Determinants of internal audit contribution to strategic management

Zainal abidin, Nor hafizah and Haron, Hasnah and Shahbudin, Amirul Shah (2010) Determinants of internal audit contribution to strategic management. In: 8th European Academic Conference on Internal Audit and Corporate Governance , 21-23 April 2010, Chios, Greece.

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Abstract

Recurrence of corporate scandals highlights the importance of an effective internal audit function to monitor and advice on strategic performance in tandem to financial performance. This study presumes that internal audit function contributes to strategic management due to its direct involvement in evaluating risks inherent to strategic objectives and its independent assistance in evaluating the organisational control systems (i.e. governance, risk management and control processes) that support the achievement of organisational objectives. Moreover, this study proposes that governance factors like internal audit quality, audit committee effectiveness, formalisation of risk management and status of internal control systems could influence the extent of internal audit contribution to strategic management.

Item Type: Conference or Workshop Item (Full Paper)
Additional Information: 4036/26628
Uncontrolled Keywords: internal audit contribution, strategic management, agency
Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration
H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Nor Hafizah Zainal Abidin
Date Deposited: 03 Jan 2013 03:39
Last Modified: 16 Jan 2013 05:19
URI: http://irep.iium.edu.my/id/eprint/26628

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