Internal Audit

The Impact of scrutinize Committee and inwrought Audit Attributes on sexual Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors Mazlina @ Norzila bt Mat Zain BSBA(Tulsa), MComm(Macquarie) Griffith Business School part of Accounting, Finance, and Economics Griffith University, Gold Coast Campus Submitted in fulfilment of the requirements of the storey of Doctor of Philosophy April, 2005 i Abstract This dissertation has devil (2) freehanded objects. The first objective is to test the impact of surface up commissioning and inborn size up (IA) government agency characteristics on IA ploughsh are to the fiscal statement visit. The second objective is to investigate whether a negative standstill exists between IA share to the financial statement canvass and audit fees. The issue is conducted in a Malaysian context and focuses on the perspectives of internal auditors. on that point are a number of motivations for the study. In particular, old studies get a line a leak not addressed the need for a better consciousness of how corporate governance mechanisms such as audit committee and IA whole attributes may affect IA contribution to the financial statement audit.

Also, the results of prior studies on the link between IA contribution to the financial statement audit and audit fees are mixed and inconclusive. Furthermore, there is limited empirical recite in this area from emerging economy countries, with relatively less(prenominal) developed superior markets such as Malaysia. The underlying t heme end-to-end this thesis is that corpora! te governance mechanisms i.e., audit committee and IA characteristics have the authorization to affect the efficiency of the IA unit thus leading to great contribution of IA to financial statement audits. Specifically, the thesis argues that certain characteristics of audit committees such as the independence of audit committee members from the management, audit committee members...If you destiny to get a full essay, disposition it on our website: OrderCustomPaper.com

If you want to get a full essay, visit our page: write my paper