The effects of personal and organizational factors on role ambiguity amongst internal auditors

Shabnam Fazli Aghghaleh, Zakiah Muhammaddun Mohamed, Azlina Ahmad

Research output: Contribution to journalArticle

7 Citations (Scopus)

Abstract

Increasing concerns about company failures has given rise to the significant role of risk management in organizations. The Institute of Internal Auditors (IIA) has introduced a new framework which specifies that internal auditors' responsibilities include managing risks. This change from traditional to modern obligation may cause internal auditors to be uncertain regarding this function. This study investigates the effects of personal and organizational factors on role ambiguity amongst internal auditors in Malaysia. Survey questionnaires were distributed to 202 internal auditors. The results of this study provide insight into how individual and organizational factors impact the role ambiguity of internal auditors. The findings suggest that individuals with higher competency and autonomy experience lower levels of ambiguity. Furthermore, highly structured companies with in-house internal audit create lower ambiguity for internal auditors in Malaysian companies.

Original languageEnglish
Pages (from-to)105-114
Number of pages10
JournalInternational Journal of Auditing
Volume18
Issue number2
DOIs
Publication statusPublished - 2014

Fingerprint

Role ambiguity
Organizational factors
Auditors
Questionnaire survey
Obligation
Malaysia
Risk management
Autonomy
Individual factors
Competency
Responsibility
Internal audit

Keywords

  • Autonomy
  • Competency
  • Internal audit
  • Organizational factors
  • Organizational structure
  • Personal factors
  • Risk management
  • Role ambiguity
  • Source of auditing

ASJC Scopus subject areas

  • Accounting
  • Economics, Econometrics and Finance(all)

Cite this

The effects of personal and organizational factors on role ambiguity amongst internal auditors. / Fazli Aghghaleh, Shabnam; Mohamed, Zakiah Muhammaddun; Ahmad, Azlina.

In: International Journal of Auditing, Vol. 18, No. 2, 2014, p. 105-114.

Research output: Contribution to journalArticle

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