Internal auditors without proficiency: a giraffe without a neck

Hassan Kehinde Oyewumi, Che-Ahmad B. Ayoib and Oluwatoyin Muse Johnson Popoola

International Journal of Accounting, Auditing and Performance Evaluation, 2023, vol. 19, issue 1, 1-21

Abstract: This study examines the proficiency of internal auditors in three tertiary institutions. It evaluates three proficiency dimensions - knowledge, experience, and professional skill- and their impact on the overall proficiency of internal auditors. The study employs a quantitative approach, a crosssectional design, and a survey method. It obtained data through questionnaires from 263 respondents (i.e., accountants and internal auditors) about their perception of internal auditors' proficiency. IBM SPSS version 23 and partial least squares structural equation modelling (PLS-SEM) were used to analyse the data for model robustness. The study reveals that experience and professional skill have a positive significant influence on the proficiency of internal auditors. The study has practical implications as the internal auditors, management of tertiary institutions, Council of tertiary institutions, professional accounting and auditing bodies, and government can use it in their decision making.

Keywords: proficiency; knowledge; experience; professional skill; tertiary institutions; internal auditor. (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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