调查加纳一所私立大学内部审计职能有效性前因的影响

Q3 Business, Management and Accounting
Ophelia A. Mensah, B. Ngwenya, Theuns G. Pelser
{"title":"调查加纳一所私立大学内部审计职能有效性前因的影响","authors":"Ophelia A. Mensah, B. Ngwenya, Theuns G. Pelser","doi":"10.4102/ac.v20i1.778","DOIUrl":null,"url":null,"abstract":"Main findings: The results reveal that, independence of the internal auditing staff (mean = 6.05, standard deviation [SD] = 1.032); their competence (mean = 6.00, SD = 1.132); and support and commitment of management (mean = 4.80, SD = 1.679) have impact on the effectiveness of internal auditing (mean = 6.44, SD = 0.863). Further more, the antecedents (r = 0.834*, r2 = 0.686, p < 0.01, adj. r2 = 0.677) have a positive correlation with internal audit effectiveness, and collectively account for 68.6% of the effectiveness of internal audit function.","PeriodicalId":55663,"journal":{"name":"Acta Commercii","volume":"63 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"Investigating the impact of antecedents of internal audit function effectiveness at a private university in Ghana\",\"authors\":\"Ophelia A. Mensah, B. Ngwenya, Theuns G. Pelser\",\"doi\":\"10.4102/ac.v20i1.778\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Main findings: The results reveal that, independence of the internal auditing staff (mean = 6.05, standard deviation [SD] = 1.032); their competence (mean = 6.00, SD = 1.132); and support and commitment of management (mean = 4.80, SD = 1.679) have impact on the effectiveness of internal auditing (mean = 6.44, SD = 0.863). Further more, the antecedents (r = 0.834*, r2 = 0.686, p < 0.01, adj. r2 = 0.677) have a positive correlation with internal audit effectiveness, and collectively account for 68.6% of the effectiveness of internal audit function.\",\"PeriodicalId\":55663,\"journal\":{\"name\":\"Acta Commercii\",\"volume\":\"63 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-06-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Acta Commercii\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.4102/ac.v20i1.778\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"Business, Management and Accounting\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Acta Commercii","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4102/ac.v20i1.778","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Business, Management and Accounting","Score":null,"Total":0}
引用次数: 3

摘要

主要发现:结果表明,内部审计人员的独立性(均值= 6.05,标准差[SD] = 1.032);能力(mean = 6.00, SD = 1.132);管理层的支持和承诺(mean = 4.80, SD = 1.679)对内部审计的有效性有影响(mean = 6.44, SD = 0.863)。前因(r = 0.834*, r2 = 0.686, p < 0.01, adj. r2 = 0.677)与内部审计有效性呈正相关,共占内部审计职能有效性的68.6%。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Investigating the impact of antecedents of internal audit function effectiveness at a private university in Ghana
Main findings: The results reveal that, independence of the internal auditing staff (mean = 6.05, standard deviation [SD] = 1.032); their competence (mean = 6.00, SD = 1.132); and support and commitment of management (mean = 4.80, SD = 1.679) have impact on the effectiveness of internal auditing (mean = 6.44, SD = 0.863). Further more, the antecedents (r = 0.834*, r2 = 0.686, p < 0.01, adj. r2 = 0.677) have a positive correlation with internal audit effectiveness, and collectively account for 68.6% of the effectiveness of internal audit function.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
Acta Commercii
Acta Commercii Business, Management and Accounting-Business, Management and Accounting (miscellaneous)
CiteScore
1.20
自引率
0.00%
发文量
16
审稿时长
30 weeks
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信