Abstract
There has been a growing interest in the effectiveness of public sector audit as a theoretical construct.
However, despite the heightened recognition, the field still lacks a standardised measure that can be used in
surveys to capture individual-level variation in the reputation judgments of public and other stakeholders.
Therefore, this study aims to establish a standardised measurement of the effectiveness of public sector audit
based on the conceptual definition. A survey study of 203 internal auditors and experts were carried out by
employing non-probability purposive sampling. The data obtained were then interpreted based on the Partial
Least Squares Structural Equation Modeling (PLS-SEM). Using the same data, a unidimensional scale of the
effectiveness of public sector audit was tested. The public sector audit illustrates the content domains of internal
audit quality, internal audit independence, proficiency of internal auditors and types of audit. The results suggest
that the scale development and the validation of the effectiveness of public sector audit are internally reliable and that it is positively correlated with support for internal audit quality, internal audit independence, proficiency of
internal auditors and types of audit. This study further recommends the extension of the scale development and
validation used in this research for future researches in the private and public sector
Metadata
Item Type: | Article |
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Creators: | Creators Email / ID Num. Mohd Noor, Nor Raihana Asmar raihana6791@uitm.edu.my Mansor, Noorhayati nhayatimansor@unisza.edu.my |
Subjects: | H Social Sciences > HD Industries. Land use. Labor > Labor. Work. Working class > Labor. Work environment H Social Sciences > HD Industries. Land use. Labor > Labor. Work. Working class > Theory. Method. Relation to other subjects. Performance H Social Sciences > HD Industries. Land use. Labor > Labor. Work. Working class > Professions (General). Professional employees |
Divisions: | Universiti Teknologi MARA, Kelantan > Machang Campus > Faculty of Computer and Mathematical Sciences |
Journal or Publication Title: | Journal of Contemporary Social Science Research, |
UiTM Journal Collections: | UiTM Journal > Journal of Contemporary Social Science Research (JCSSR) |
ISSN: | 0128-2697 |
Volume: | 4 |
Number: | 1 |
Page Range: | pp. 78-86 |
Keywords: | Effectiveness, Public Sector Audit, Scale Development, Validation |
Date: | June 2020 |
URI: | https://ir.uitm.edu.my/id/eprint/34590 |