Internal Audit Effectiveness: Effectiveness of Internal Control System and Management Support as a Moderating Variable

The purpose of this study is to investigate the direct effects of the effectiveness of the internal control system on the effectiveness of internal auditors in Malaysia's public sector. This study also examined how the independent and dependent variables connected with the moderating influence (management support). The researcher used the quantitative approach to address issues on the relationships of the quantifiable variables to explain, forecast, and control a phenomenon. The quantitative research method employed questionnaires with 30 items to measure the effectiveness of internal audits. The data were collected through questionnaires. This research finding was based on a survey of 111 internal auditors working for Malaysian federal statutory bodies. According to the findings, significant relationships exist between the internal control system and the internal audit's effectiveness. Unfortunately, there is no correlation between the effectiveness of the internal control system and how well management supports it and the internal audit's effectiveness. This research may result in a new understanding of internal audit effectiveness, specifically in the Malaysian public sector.