The impact of competencies, rick managment and auditors interection on internal audit effectivness in Libyan commercial banks.

Ashour, MohamadSalahR (2015) The impact of competencies, rick managment and auditors interection on internal audit effectivness in Libyan commercial banks. Magister thesis, Universitas Brawijaya.

Abstract

Audit Internal (IA) telah menjadi fungsi penting dan integral dari organisasi dalam mencapai tujuan IR dan melindungi aset IR. Tidak kurang, Efektivitas IA telah menerima sedikit perhatian dalam literatur, terutama dalam konteks negara-negara berkembang seperti Libya. Penelitian ini bertujuan untuk menganalisis dampak kompetensi tim audit internal, manajemen risiko dan interaksi antara auditor internal dan komite audit tentang efektivitas audit internal di bank komersial Libya. Penelitian menggunakan metodologi kuantitatif untuk analisis. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah random sampling. Partisipan penelitian adalah 105 auditor yang dipilih dari cabang bank komersial di Libya. Penelitian mengadopsi metode deskriptif menggunakan survei dari bank komersial dan cabang-cabangnya dan menganalisis dampak kompetensi, manajemen rick dan penangan auditor pada efektivitas audit internal. Hasil penelitian ini menunjukkan bahwa: pertama, kompetensi tim audit internal memiliki dampak positif pada efektivitas audit internal, kedua, manajemen risiko memiliki dampak positif pada efektivitas audit internal, ketiga, interaksi antara IA dan AC memiliki dampak positif pada internal. efektivitas audit. Kata kunci: Kompetensi, Manajemen Rick dan Intereksi Auditor dan Efektivitas Audit Internal.

English Abstract

Internal audit (IA) has become an important and integral function of organizations in achieving ir objectives and protecting ir assets. None less, IA effectiveness has received scant attention in literature, especially in context of developing countries such as Libya. research aimed to analyze impact of competencies of internal audit team, risk management and interaction between internal auditors and audit committees on internal audit effectiveness in Libyan commercial banks. research used quantitative methodology for analysis. sampling technique used in this research was random sampling. participants of research were 105 auditors selected from branches of commercial banks in Libya. research adopted descriptive method using survey from commercial banks and its branches and analysing impact of competencies, rick managment and auditors interection on internal audit effectivness. results of this research showed that: firstly, Competencies of an Internal Audit team have a positive impact on Internal audit effectiveness, Secondly, Risk management has a positive impact on Internal audit effectiveness, Thirdly, Interaction between IA and AC have a positive impact on Internal audit effectiveness. Keywords: competencies, rick managment and auditors interection and internal audit effectivness.

Item Type: Thesis (Magister)
Identification Number: TES/657.45/ASH/t/2015/041505883
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Endang Susworini
Date Deposited: 12 Oct 2015 14:43
Last Modified: 12 Oct 2015 14:43
URI: http://repository.ub.ac.id/id/eprint/159170
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