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

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

研究成果: 書貢獻/報告類型會議論文篇章同行評審

2 引文 斯高帕斯(Scopus)

摘要

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.

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主出版物標題Proceedings of the 50th Annual Hawaii International Conference on System Sciences, HICSS 2017
編輯Tung X. Bui, Ralph Sprague
發行者IEEE Computer Society
頁面4898-4906
頁數9
ISBN(電子)9780998133102
出版狀態已出版 - 2017
事件50th Annual Hawaii International Conference on System Sciences, HICSS 2017 - Big Island, United States
持續時間: 3 1月 20177 1月 2017

出版系列

名字Proceedings of the Annual Hawaii International Conference on System Sciences
2017-January
ISSN(列印)1530-1605

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???event.eventtypes.event.conference???50th Annual Hawaii International Conference on System Sciences, HICSS 2017
國家/地區United States
城市Big Island
期間3/01/177/01/17

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