Quality of internal audit function : progressing towards quantitative measurement scales / Mohd Ariff Kasim ... [et al.]

Kasim, Mohd Ariff and Mohd Hanafi, Siti Rosmaini and Abdul Aziz, Asmah and Kasim, Isahak (2012) Quality of internal audit function : progressing towards quantitative measurement scales / Mohd Ariff Kasim ... [et al.]. Business and Management Quarterly Review (BMQR), 3 (2). pp. 35-45. ISSN 2180-2777

Official URL: http://www.bmqruitm.com/


The primary objective of this study is to construct a valid and reliable instrument to quantitatively measure the quality of internal audit function via the level of conformance by internal auditors towards the International Professional Practice Framework (IPPF). This study involves development of an instrument to quantitatively measure quality of internal audit functions. Two separate pilot tests were performed. The instrument was also reviewed by two experts in internal auditing from the USA and Malaysia. The final data were collected from 400 internal auditors, auditors, accountant and account executives in Malaysia. The present study concludes that most of the existing instruments measuring internal audit quality suffer major weaknesses that limit its value and usability for empirical studies. The results indicated that the new instrument satisfies the criteria for a valid and reliable research instrument and conform to the existing framework suggested by the IIA. The instrument could serve as additional assessment tools for audit committee in assessing the quality of internal audit in line with the new Bursa Malaysia Listing Requirements. This present study hopes to enhance the literature by suggesting an instrument that could initiate more empirical research in internal auditing. A new approach of measurement was used as a solution to existing instruments that were limited to the use of categorical, Likert-based measurement scales. This present study suggests a modified measurement scales that allow collection or ratio data. Moreover, this instrument also enables more advance statistical analysis to be conducted.


Item Type: Article
Email / ID Num.
Kasim, Mohd Ariff
Mohd Hanafi, Siti Rosmaini
Abdul Aziz, Asmah
Kasim, Isahak
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Periodicals. Societies. Serials
H Social Sciences > HJ Public Finance > Public accounting. Auditing
Divisions: Universiti Teknologi MARA, Shah Alam > Faculty of Business and Management
Journal or Publication Title: Business and Management Quarterly Review (BMQR)
UiTM Journal Collections: Others > Business and Management Quarterly Review (BMQR)
ISSN: 2180-2777
Volume: 3
Number: 2
Page Range: pp. 35-45
Keywords: Quality of Internal Audit Functions, Internal Auditing, Quality Conformance and International Professional Practice Framework (IPPF)
Date: 2012
URI: https://ir.uitm.edu.my/id/eprint/5869
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