The effect of competencies, team problem-solving ability, and computer audit activity on internal audit performance

Tung-Hsien Wu (), Shi-Ming Huang (), Shaio Yan Huang () and David C. Yen ()
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Tung-Hsien Wu: Feng Chia University
Shi-Ming Huang: National Chung Cheng University
Shaio Yan Huang: National Chung Cheng University
David C. Yen: School of Economics and Business

Information Systems Frontiers, 2017, vol. 19, issue 5, No 12, 1133-1148

Abstract: Abstract Previous studies have investigated diverse topics in the area of computer auditing. However, few studies have empirically examined internal audit performance. Therefore, the present study examines the influences of various competencies, team problem-solving ability, and computer audit activity on internal audit performance. This study employs a survey and applies the partial least squares regression method. The results show that team problem-solving ability and computer audit activity positively influence internal audit performance, and that competencies indirectly influence internal audit performance through the mediating effects of team problem-solving ability and computer audit activity. Therefore, internal audit performance requires not only team cooperation and computer audit activity but also the competency of internal auditors.

Keywords: CAATTs; Computer auditing; Competency; Team problem-solving ability (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (4)

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DOI: 10.1007/s10796-015-9620-z

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