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Pakistani banking industry is suffering from low performance due to ineffective internal audit practices. Due to low performance of banking industry, the economy of Pakistan is declining. As approximately 95% financial system of Pakistan is grounded in the banking industry. To report this issue, the main objective of this study is to examine the major determinants of internal audit effectives (IAE). To achieve this objective, cross-sectional research design was selected with quantitative research approach. Data were collected from internal auditors of all the conventional and Islamic banks in Pakistan. Smart PLS 3 was preferred to examine the data. It is found that independence of internal audit department (IIAD) and management support for internal audit (MSIA) are the major determinants of IAE. Moreover, information technology (IT) has a mediating role to enhance the positive contribution of IIAD and management support towards IAE. Therefore, the study contributed in the literature by investigating the major determinants of internal audit and mediating role of IT. This study is helpful for practitioners to improve the banking performance by promoting internal audit independence, management support and IT

Zeb, Asim, Rizwan Shabbir, Muhammad Farhan Basheer, Saqib Muneer. (2019) Does Information Technology (IT) Expeditethe Internal Audit System? Determinants of Internal Audit Effectives: Evidence from Pakistani Banking Industry , The Dialogue, Volume 14, Issue 2.
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