Assessing external auditors' reliance on the internal audit function : big-four firms
Also available in printed version
| 主要作者: | |
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| 其他作者: | |
| 格式: | Bachelor thesis |
| 語言: | 英语 |
| 出版: |
Universiti Teknologi Malaysia
2025
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| 主題: | |
| 在線閱讀: | https://utmik.utm.my/handle/123456789/52725 |
| Abstract | Abstract here |
| _version_ | 1854975090150604800 |
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| author | Fatin Liyana Zoni Fasli |
| author2 | Dewi Fariha Abdullah, supervisor |
| author_facet | Dewi Fariha Abdullah, supervisor Fatin Liyana Zoni Fasli |
| author_sort | Fatin Liyana Zoni Fasli |
| description | Also available in printed version |
| format | Bachelor thesis |
| id | utm-123456789-52725 |
| institution | Universiti Teknologi Malaysia |
| language | English |
| publishDate | 2025 |
| publisher | Universiti Teknologi Malaysia |
| record_format | dspace |
| record_pdf | Abstract |
| spelling | utm-123456789-527252025-08-21T06:39:04Z Assessing external auditors' reliance on the internal audit function : big-four firms Fatin Liyana Zoni Fasli Dewi Fariha Abdullah, supervisor Management Also available in printed version Over the past century, the relationship between external and internal auditors has become increasingly important as part of a good quality of audit. The purpose of this study was to investigate the perceptions of external auditors on internal audit function of Big-Four firms in Johor. The second objective is to determine the factors that affect external auditors’ reliance decision and finally to identify whether there is any good co-operation between external and internal auditors. Questionnaire survey was used to gather the data from 125 external auditors. However, only 80 sets of questionnaire were returned and being used for analysis. The collected data were analyzed using descriptive statistics. The results revealed that there is still low perception in internal audit function in terms of independence, objectivity, expertise, scope of work, and effectiveness. In addition, this paper indicates that objectivity, work performance and competence are the most important factors that affecting reliance decision and it found that competence had the highest mean score, followed by objectivity and work performance. Finally, the level of co-operation between external and internal auditors were found to be average possibly due to doubt on efficiency of the internal audit works. Conclusions were made and recommendations were proposed zulaihi UTM 71 p. Project Paper (Sarjana Muda Perakaunan) - Universiti Teknologi Malaysia, 2016 2025-03-14T07:34:29Z 2025-03-14T07:34:29Z 2016 Bachelor thesis https://utmik.utm.my/handle/123456789/52725 vital:115016 valet-20180927-09020 ENG Closed Access UTM Complete Unpublished Completion application/pdf Universiti Teknologi Malaysia |
| spellingShingle | Management Fatin Liyana Zoni Fasli Assessing external auditors' reliance on the internal audit function : big-four firms |
| thesis_level | Other |
| title | Assessing external auditors' reliance on the internal audit function : big-four firms |
| title_full | Assessing external auditors' reliance on the internal audit function : big-four firms |
| title_fullStr | Assessing external auditors' reliance on the internal audit function : big-four firms |
| title_full_unstemmed | Assessing external auditors' reliance on the internal audit function : big-four firms |
| title_short | Assessing external auditors' reliance on the internal audit function : big-four firms |
| title_sort | assessing external auditors reliance on the internal audit function big four firms |
| topic | Management |
| url | https://utmik.utm.my/handle/123456789/52725 |
| work_keys_str_mv | AT fatinliyanazonifasli assessingexternalauditorsrelianceontheinternalauditfunctionbigfourfirms |