内部审计
会计
能力(人力资源)
客观性(哲学)
业务
利益相关者
内部控制
控制环境
股东
审计
独创性
外部审计师
公共关系
公司治理
定性研究
联合审计
管理
经济
财务
社会学
政治学
哲学
认识论
社会科学
作者
Khurram Ashfaq,Shafique Ur Rehman,Moeez Ul Haq,Muhammad Usman
出处
期刊:Journal of Financial Reporting and Accounting
日期:2021-12-30
卷期号:21 (5): 958-973
被引量:2
标识
DOI:10.1108/jfra-12-2020-0371
摘要
Purpose This study aims to explore the effectiveness and reliability of the performance of internal auditor by the stakeholders for their decision making. The absence of rules and regulations generates the debate that the non-standard reporting of the assessment of the internal controls system’s assessment by internal auditor and reliance by the external auditor. Design/methodology/approach The study used the mixed-method (triangulation) for the analysis quantitative data was used for regression with Smart PLS 3.2.8, and the qualitative data was used to prove and strengthen the results. The data is collected for five IVs (Objectivity of IAF, Work Performance, Competence, Internal Control System’s Assessment and Sourcing of IAF) and their impact on two DVs (Effectiveness and Reliance). This study used five areas as the target audience (Internal Auditor, External Auditor, Professional bodies, Shareholders, SECP and SBP). A total of 150 respondents were approached and received a valid response of 98 respondents. Findings The study explores the positive relationship between Objectivity of IAF, Work Performance, Competence, Sourcing of IAF on Effectiveness and Reliance. Internal Control System’s Assessment having significant relation with Effectiveness and non-significant with reliance because the absence of rules makes it unreliable for stakeholders. Originality/value The study found that the system for reporting the internal control needs rules and regulations advancement on the immediate basis for the betterment and safeguard of stakeholders to avoid the events like WorldCom and ENRON.
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