BEHAVIORAL FACTORS OF INTERNAL AUDITORS AND ENTERPRISE RISK MANAGEMENT EFFECTIVENESS ASSESSMENT OF MALAYSIAN STATUTORY BODIES
نویسندگان
چکیده
This study used the theory of planned behavior to examine relationship between internal auditors’ behavioral factors and intention evaluate enterprise risk management (ERM) effectiveness Malaysian statutory bodies. Unlike prior literature, this also included a test on individual attitude towards in addition behavior, subjective norms, perceived control. Analysis 108 received responses showed that norms control had positive relationships with assess ERM effectiveness. Nevertheless, influence was not substantiated. The results imply is an important factor when individuals do have total process ownership. Managers bodies heads audit departments need shape auditor by instituting social administrative instilling perception about ability perform tasks within organization. shows no ownership process, thus focusing efforts shaping practical. issue critical because successful implementation depends its An effective can reduce risks waste, inefficiencies, corruption, malpractices, public–private partnerships associated public sector.
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ژورنال
عنوان ژورنال: International Journal of Management Studies
سال: 2021
ISSN: ['2231-2528', '2249-0302']
DOI: https://doi.org/10.32890/ijms2022.29.1.4