Insight and the behavior of internal auditors: an applied research on a sample of internal audit units / Nabaa Hussein Abdulzhraa Al-Sagheer, Thaer Saeed Fakhri Al-Hasani and Moataz Kazem Al-Maliki

Al-Sagheer, Nabaa Hussein Abdulzhraa and Al-Hasani, Thaer Saeed Fakhri and Al-Maliki, Moataz Kazem (2025) Insight and the behavior of internal auditors: an applied research on a sample of internal audit units / Nabaa Hussein Abdulzhraa Al-Sagheer, Thaer Saeed Fakhri Al-Hasani and Moataz Kazem Al-Maliki. Management & Accounting Review (MAR), 24 (1): 12. pp. 333-351. ISSN 2550-1895

Official URL: https://mar.uitm.edu.my/

Abstract

The alterations in the internal and external business setting have generated risks that may hinder the attainment of the strategic objectives of the organizations. Thus, it threatens their survival and continuity. The study aimed to discuss the concepts of internal auditing and insight in auditing and determine the reflection of insight in auditing on the behavior of the internal auditor. This study WAS qualitative in nature. This study included an internal auditors sample who are working in governmental organizations and private sector entities; there were (100) questionnaires distributed, including a set of questions related to the variables of the research. The f indings revealed that insight into an audit process are crucial in the behavior of internal auditors, so the adoption of insights in the audit by internal auditors aids them in enlarging the scope of work to include new fields, for instance, offering advisory services and rationalizing managerial choices by giving business organizations with independent assurances. The study recommends the necessity of using insight in an audit by internal auditors to be proactive and aware of future trends. The implication of the study is that organizations should prioritize the development of emotional intelligence and cognitive flexibility in their internal audit teams.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Al-Sagheer, Nabaa Hussein Abdulzhraa
nabaaalsagheer@alkafeel.edu.iq
Al-Hasani, Thaer Saeed Fakhri
UNSPECIFIED
Al-Maliki, Moataz Kazem
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors > Internal auditing
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: Listed > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 24
Number: 1
Page Range: pp. 333-351
Keywords: Insight in Auditing, Internal Audit, Strategic Situation, Internal Audit Units
Date: April 2025
URI: https://ir.uitm.edu.my/id/eprint/113591
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