The determinants of internal audit quality

Abstract

Purpose – This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality. Design/methodology/approach – The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares – structuring equation model (PLS-SEM) to test the hypothesis under study. Findings – The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP. Originality/value – This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing. 研究目的 – 本研究擬瞭解內部審計師就保持內部審計質量所作出的行為，並探討是否有些組織或個人因素、會影響內部審計的質量。 研究設計/方法/理念 – 研究的樣本由葡萄牙內部審計師構成，而研究方法則包括偏最小平方法的結構方程模型 (PLS-SEM) 的使用，以測試正在研究中的假設。 研究結果 – 研究結果顯示、降低審計質量的慣常做法與組織承諾及獨立性是成負相關的; 研究結果亦顯示、時間壓力會對降低審計質量的慣常做法產生正面影響，沒有證據證實、組織支持感和風險概況是降低審計質量慣常做法的決定因素。 研究的原創性 – 本研究的貢獻為、就研究內部審計質量決定因素的文獻方面、擴展了有關的學術探討; 研究亦對內部審計作出實務方面的貢獻，因研究結果幫助我們更瞭解影響內部審計師行為的因素，而且，研究人員提出了提升內部審計質量的建議。 關鍵詞 – 內部審計質量、降低審計質量的慣常做法、組織決定因素、個人決定因素.

Keywords

• Internal audit quality
• Reduced audit quality practices
• Organizational determinants
• Individual determinants
• 我們非常感激FCT的財政支持
• FCT為Fundaҫᾶo para a ciência eTecnologia (葡萄牙)