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https://ptsldigital.ukm.my/jspui/handle/123456789/457411| Title: | The effects of information technology usage and top management support on the internal audit effectiveness |
| Authors: | Mohammed Abdulhammed Ali Lutf (P67742) |
| Supervisor: | Khairul Azman Aziz, Dr. |
| Keywords: | Electronic data processing -- Auditing Auditing -- Data processing Universiti Kebangsaan Malaysia -- Dissertations Dissertations, Academic -- Malaysia |
| Issue Date: | 16-Nov-2015 |
| Description: | There has been a marked increase in the global practice to focus on internal auditing as a mechanism to protect companies. The Institute of Internal Auditors suggests internal auditing significantly affects company performance. This research examines the moderating effect of top management support on the relationship between information technology usage and internal audit effectiveness. Data for the study were obtained through questionnaire survey administered on the internal auditors of selected Yemeni private companies. A total of 104 internal auditors participated in this study. Regression modelling is used for analysis. The study finds a significant positive relationship between information technology usage and internal audit effectiveness. Further, the result suggests a strong significant positive relationship between top management support and internal audit effectiveness. However, the results indicate that top management support dose not moderate the relationship between information technology usage and internal audit effectiveness. This study's collect the data from 104 internal auditors in Yemen private companies. This study adds evidence that information technology usage and the level of top management support are important to increase the internal audit effectiveness. Finally, the results suggest high level top management support leads to increased internal audit effectiveness.,Master of Accounting |
| Pages: | 99 |
| Call Number: | HF5667.12.L837 2015 tesis |
| Publisher: | UKM, Bangi |
| Appears in Collections: | Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan |
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| File | Description | Size | Format | |
|---|---|---|---|---|
| ukmvital_80590+SOURCE1+SOURCE1.0.PDF Restricted Access | 180.7 kB | Adobe PDF |  View/Open |
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