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Determinants of internal audit contribution to strategic management: Malaysian evidences

Zainal Abidin , Nor Hafizah and Haron, Hasnah and Shahbudin, Amirul Shah (2011) Determinants of internal audit contribution to strategic management: Malaysian evidences. In: 12th Asian Academic Accounting Association Annual Conference, 10-11 October 2011, Bali Indonesia . (Unpublished)

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Abstract

This paper examines from agency perspective how internal audit experience, audit committee attributes, risk management and control systems influence internal audit contribution to strategic management. The study analysed data collected from 117 head of internal audit function in public listed companies on Bursa Malaysia. Internal audit experience, audit committee qualification, audit committee review, risk management and control systems are found to be significantly positively related to internal audit contribution to strategic management. Findings indicate that audit committee concern is not a significant predictor of internal audit contribution to strategic management. This paper has provided empirical evidences to support the findings from previous qualitative studies. Besides, this study has enhanced the understanding of predictors of internal audit contribution to strategic management in a context of mandatory environment.

Item Type: Conference or Workshop Item (Full Paper)
Additional Information: 4036/26629
Uncontrolled Keywords: internal audit, strategic management
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 12:00
Last Modified: 14 Feb 2013 02:59
URI: http://irep.iium.edu.my/id/eprint/26629

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