Record Details

Information Technology Usage, Top Management Support and Internal Audit Effectiveness

Asian Journal of Accounting and Governance

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Field Value
 
Title Information Technology Usage, Top Management Support and Internal Audit Effectiveness
 
Creator Alkebsi, Mohammed
Aziz, Khairul Azman
 
Subject internal audit; information technology; management support
 
Description There has been a marked increase in the global practice to focus on internal auditing as a mechanism to protect companies. With the advent of information technology, companies are presented with even more opportunity to improve the way they perform internal audit. However it is expected that such opportunity is dependent upon other factors such as management support. This research examines the moderating effect of top management support on the relationship between information technology usage and internal audit effectiveness. Questionnaires were sent to internal auditors in Yemeni private companies, with a total of 104 responses obtained. The study found a significant positive relationship between information technology usage and internal audit effectiveness. Similar result was obtained on the relationship between top management support and internal audit effectiveness. However the study found that top management support does not moderate the relationship between information technology usage and internal audit effectiveness.
 
Publisher Penerbit UKM
 
Contributor —
 
Date 2018-02-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.ukm.my/ajac/article/view/23520
10.17576/AJAG-2017-08SI-11
 
Source Asian Journal of Accounting and Governance; Vol 8 (2017): Special Issue; 123-132
2180-3838
 
Language eng
 
Relation http://ejournal.ukm.my/ajac/article/view/23520/8252
 
Rights Copyright (c) 2018 Asian Journal of Accounting and Governance