Exploring the dynamics of internal audit effectiveness: Unravelling the mediating effect of internal auditors’ ethical conduct
Year: 2024
Type: article
Study design: Observational Study
Abstract: The research investigates the dynamics of internal audit effectiveness and the mediating effect of internal auditors’ ethical conduct. The impact of internal auditors' ethical conduct on the management's support for the internal audit department and the effective internal control system monitoring is examined, extending the ideas of the agency and policeman theories. One hundred sixty-six responses from the chief and deputy chief internal auditors of Kano state MDAs were used as a sample group in this quantitative study, and they included cross-sectional and correlational methods. Partial Least Squares Structural Equation Modelling (PLS-SEM) was used to analyze the sample data. The internal auditors' ethical conduct served as a mediator in the internal audit effectiveness model, as supported by the data. The study failed to support the previous findings regarding the direct effects of management support for internal audit departments and effective monitoring of internal control systems on internal audit effectiveness. Still, the results validated the hypothesis that the mediating effect of internal auditors’ ethical conduct on the effectiveness of internal audits on all predictors. The analysis confirmed that conducting internal audits should be a strategic priority for professional associations and legislators.
Institutions: Hussaini Adamu Federal Polytechnic, Universiti Utara Malaysia
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4403576424