Factors influencing readiness to implement digital audit among internal auditors of the Malaysian public sector

IF 2.4 Q2 BUSINESS, FINANCE
Suhaiza Ismail, Norsyahida Mokhtar, Hawa Ahmad
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引用次数: 0

Abstract

Purpose

This paper aims to examine the factors that influence the readiness of public sector internal auditors of the Accountant General’s Department (AGD) in Malaysia to implement digital audit.

Design/methodology/approach

This study used an online questionnaire survey that was administered to a population of 124 internal auditors of the AGD, Malaysia. The readiness was measured in two ways: change commitment (CCOM) and change efficacy (CEFF), whereas the predictors of readiness encompass three factors: change valence, task knowledge and task availability. A partial least squares modelling using the SmartPLS 4 version was used to test the hypotheses.

Findings

The results reveal that change valence, task knowledge and task availability are positively significant factors influencing the CCOM of the AGD to implement digital audit. However, change valence is the only factor influencing CEFF.

Originality/value

This study offers useful empirical evidence on determinants of readiness to implement digital audit among internal auditors in the public sector, which is crucial towards supporting the Malaysian Government’s digital transformation agenda.

影响马来西亚公共部门内部审计师实施数字化审计准备程度的因素
本文旨在研究影响马来西亚总会计师署(AGD)公共部门内部审计师实施数字审计的准备程度的因素。准备程度通过两种方式进行测量:变革承诺(CCOM)和变革效能(CEFF),而准备程度的预测因素包括三个因素:变革价值、任务知识和任务可用性。结果表明,变革价值、任务知识和任务可用性是影响 AGD 实施数字审计的 CCOM 的正向显著因素。原创性/价值本研究就公共部门内部审计师实施数字化审计的准备程度的决定因素提供了有用的经验证据,这对支持马来西亚政府的数字化转型议程至关重要。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Accounting Research Journal
Accounting Research Journal BUSINESS, FINANCE-
CiteScore
5.00
自引率
0.00%
发文量
13
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