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Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management

Author

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  • Khaled Ali Endaya
  • Mustafa Mohd Hanefah

Abstract

Purpose - The purpose of this paper is to investigate the direct relationship between internal auditor’s characteristics[1] and internal audit effectiveness[2], and the moderating effect of senior management[3] support. Design/methodology/approach - Standard multiple regression and moderated multiple regression are applied, and the data were collected from 114 members of Libyan Association of Accountants and Auditors[4] by using personally administered questionnaire. Findings - The findings reveal that internal auditor’s characteristics have a significant impact on internal audit effectiveness, and senior management support has a moderating effect. Practical implications - The findings would encourage Libyan organizations to concentrate on the issue of internal audit effectiveness, and will strengthen the capacity of internal auditing in public organizations. Originality/value - This paper contributes to the literature of both internal audit and management studies and represents the first effort to examine the impact of internal auditor’s characteristics on internal audit effectiveness with senior management support as a moderating variable.

Suggested Citation

  • Khaled Ali Endaya & Mustafa Mohd Hanefah, 2016. "Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 32(2), pages 160-176, November.
    • Handle: RePEc:eme:jeaspp:jeas-07-2015-0023
    DOI: 10.1108/JEAS-07-2015-0023
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    Citations

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    Cited by:

    1. Amad Rashid & Basariah Salim & Halimah Nasibah Ahmad, 2021. "Internal Audit Effectiveness and Audit Committee Characteristics:Empirical Evidence from Pakistan," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 3(1), pages 1-13, june.
    2. Daniela Argento & Timurs Umans & Patricia Håkansson & Annika Johansson, 2018. "Reliance on the internal auditors’ work: experiences of Swedish external auditors," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 295-325, December.
    3. Hamza Mohammad Alqudah & Noor Afza Amran & Haslinda Hassan, 2019. "Extrinsic Factors Influencing Internal Auditors’ Effectiveness in Jordanian Public Sector," Review of European Studies, Canadian Center of Science and Education, vol. 11(2), pages 1-67, December.
    4. Ayman Abdelrahim & Husam-Aldin N. Al-Malkawi, 2022. "The Influential Factors of Internal Audit Effectiveness: A Conceptual Model," IJFS, MDPI, vol. 10(3), pages 1-23, August.
    5. Shaker Dahan AL-Duais & Ameen Qasem & Wan Nordin Wan-Hussin & Hasan Mohamad Bamahros & Murad Thomran & Abdulsalam Alquhaif, 2021. "CEO Characteristics, Family Ownership and Corporate Social Responsibility Reporting: The Case of Saudi Arabia," Sustainability, MDPI, vol. 13(21), pages 1-21, November.
    6. Saddam A. Hazaea & Ebrahim Mohammed Al-Matari & Adam Mohamed Omer & Najib H. S. Farhan & Jinyu Zhu, 2024. "The impact of internal audit system on performance: evidence from emerging markets," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-14, December.
    7. Muhammad Kamran Khalid & Mujtaba Hassan Agha & Syed Tasweer Hussain Shah & Muhammad Naseer Akhtar, 2020. "Conceptualizing Audit Fatigue in the Context of Sustainable Supply Chains," Sustainability, MDPI, vol. 12(21), pages 1-11, November.

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