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https://ptsldigital.ukm.my/jspui/handle/123456789/464089Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | Zakiah Mohammadun Mohammed , Dr. | - |
| dc.contributor.author | Shabnam Fazli Aghghaleh (ZP00490 ) | - |
| dc.date.accessioned | 2023-09-26T03:09:03Z | - |
| dc.date.available | 2023-09-26T03:09:03Z | - |
| dc.date.issued | 2012-03-01 | - |
| dc.identifier.other | ukmvital:120531 | - |
| dc.identifier.uri | https://ptsldigital.ukm.my/jspui/handle/123456789/464089 | - |
| dc.description | The introduction of a new framework by the Institute of Internal Auditors has extended the role of internal auditors to include the monitoring function of risk management. This new change gives rise to the possibilities of role ambiguity amongst internal auditors, which may in turn affect their performance. This research examines the mediating effect of role ambiguity on the relationship between individual (competency and autonomy) and organizational factors (organizational structure and in-house internal auditing) and performance of internal auditors in risk management functions using role theory as the theoretical basis. Data for the study are obtained through structured questionnaire survey administered on internal auditors from companies listed on Bursa Malaysia. A total of 202 internal auditors participated in this study. Structural Equation Modelling (SEM) is used for analysis. The results suggest that role ambiguity is a strong mediator for the relationship between individual and organizational factors and performance of risk management function. In addition the study finds significant negative relationship between competency, autonomy, mechanistic organizational structure and in-house auditing with role ambiguity. Further, a significant negative relationship is found between role ambiguity and performance of risk management function. This study also adds evidence to support the application of role theory in a professional role whilst prior studies focus only on personal and social roles. Findings from the study suggest that role ambiguity with regard to this new audit function is prevalent among internal auditors which in turn affect the auditors' performance. Thus there is a need for a clearer guideline from the regulatory bodies to mitigate role ambiguity among internal auditors so as to ensure their effectiveness in this new risk management function.,Certification of Masters/ Doctorial Thesis" is not available | - |
| dc.language.iso | eng | - |
| dc.publisher | UKM, Bangi | - |
| dc.relation | Graduate School of Business / Pusat Pengajian Siswazah Perniagaan | - |
| dc.rights | UKM | - |
| dc.subject | Universiti Kebangsaan Malaysia -- Dissertations | - |
| dc.subject | Dissertations, Academic -- Malaysia | - |
| dc.subject | Risk management | - |
| dc.subject | Role conflict | - |
| dc.subject | Industrial management | - |
| dc.title | The mediating effect of role ambiguity on antecedent factors and performance in risk management relationship | - |
| dc.type | theses | - |
| dc.format.pages | 126 | - |
| dc.identifier.callno | HF5668.25.A365 (2012) tesis | - |
| dc.identifier.barcode | 002991 (2012) | - |
| Appears in Collections: | Graduate School of Business / Pusat Pengajian Siswazah Perniagaan | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| ukmvital_120531+SOURCE1+SOURCE1.0.PDF Restricted Access | 688.59 kB | Adobe PDF |  View/Open |
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