The internal audit performance: The effectiveness of ERM and IT environments

Wen Hsien Tsai, Hui Chiao Chen, Jui Chu Chang, Hsiu Li Lee

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

2 Scopus citations

Abstract

The purpose of this study is to examine the factors determining the performance of the internal audit (IA) in the context of internal auditors' work environments. This includes Enterprise Risk Management (ERM) implementation, the Enterprise Resource Planning (ERP) system, the use of auditing software and the internal auditors' IT (information technology) competence. Although a number of recent studies have reported tremendous changes in the roles of the IA, there is still little research on the influential factors of IA implementation and its effectiveness from a contextual perspective. This paper develops and tests a theoretical framework with samples from Taiwan. Data were analyzed using the structural equation model (SEM). This research confirms that the complete ERM implementation and effectiveness of ERP implementation have significant impacts on the performance of IA. It also highlights the importance of internal auditors' IT competence in improving the performance of IA.

Original languageEnglish
Title of host publicationProceedings of the 50th Annual Hawaii International Conference on System Sciences, HICSS 2017
EditorsTung X. Bui, Ralph Sprague
PublisherIEEE Computer Society
Pages4898-4906
Number of pages9
ISBN (Electronic)9780998133102
StatePublished - 2017
Event50th Annual Hawaii International Conference on System Sciences, HICSS 2017 - Big Island, United States
Duration: 3 Jan 20177 Jan 2017

Publication series

NameProceedings of the Annual Hawaii International Conference on System Sciences
Volume2017-January
ISSN (Print)1530-1605

Conference

Conference50th Annual Hawaii International Conference on System Sciences, HICSS 2017
Country/TerritoryUnited States
CityBig Island
Period3/01/177/01/17

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