The impact of Accounting Information System on Internal Audit Effectiveness: the moderation of Audit Committee in Oman
<p>The aim of this research is to investigate the impact of Accounting Information System</p><p>(AIS) on Internal Audit Effectiveness (IAE) among companies listed in Muscat</p><p>Securities Market (MSM) by focusing on the moderati...
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| Format: | thesis |
| Language: | eng |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://ir.upsi.edu.my/detailsg.php?det=9492 |
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| Summary: | <p>The aim of this research is to investigate the impact of Accounting Information System</p><p>(AIS) on Internal Audit Effectiveness (IAE) among companies listed in Muscat</p><p>Securities Market (MSM) by focusing on the moderating impact of Audit Committee</p><p>(AC). One of the problems facing companies listed on the MSM in Oman is the absence</p><p>of an understanding of how accounting information system factors can encourage</p><p>internal auditors through the support of the audit committee to achieve effectiveness.</p><p>The theoretical foundation for this research was built based on the stewardship theory.</p><p>A quantitative approach was used to collect data from a group of respondents consisting</p><p>of financial/account manager, accountant, internal auditor, and audit committee</p><p>member, who were selected through an expert sampling technique. SPSS and Smart-</p><p>PLS were used to analyze the data. The questionnaire was administered three times.</p><p>The first administration involved a pilot test to investigate the reliability of the</p><p>questionnaire involving 60 respondents. For the second administration, the</p><p>questionnaire was distributed to 100 respondents to conduct an exploratory factor</p><p>analysis to verify that the research variables could actually measure their impacts. For</p><p>the third administration, the questionnaire was distributed to 397 respondents to</p><p>conduct a confirmatory factorial analysis. The results of the study found that, the first</p><p>direct hypothesis that examined the impact of reliability on internal audit effectiveness</p><p>in companies listed in MSM showed a positive and significant impact, at = 0.255, tvalue</p><p>= 3.985 and p-value = 0.000. The second direct hypothesis which examined the</p><p>impact of relevance on internal audit effectiveness revealed a positive and significant</p><p>impact, at = 0.200, t-value = 2.835 and p-value = 0.005. The third direct hypothesis</p><p>which examined the impact of integration on internal audit effectiveness revealed a</p><p>positive and significant impact, at = 0.107, t-value = 2.002 and p-value = 0.046. The</p><p>fourth direct hypothesis which examined the impact of flexibility on internal audit</p><p>effectiveness revealed a positive and significant impact, at = 0.197, t-value = 3.568</p><p>and p-value = 0.000. Moreover, audit committee moderated the impact of accounting</p><p>information system on internal audit effectiveness. In implication, companies should</p><p>focus on audit committee to increase the knowledge of the accounting information</p><p>system factors reliability, relevance, integration and flexibility.</p> |
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