影响巴基斯坦商业银行内部审计质量有效性的因素评价

IF 2.1 Q2 BUSINESS, FINANCE International Journal of Financial Studies Pub Date : 2023-11-02 DOI:10.3390/ijfs11040129
Madiha Afzal
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引用次数: 0

摘要

由于内部审计质量差,巴基斯坦银行业面临诸多挑战。内部审计质量长期以来一直是争论的焦点。本研究探讨了影响巴基斯坦商业银行内部审计质量的因素。内部审计质量通过能力、客观性、绩效、董事会审计委员会支持和独立性等潜在因素进行评价。除了这些因素外,还设计了一份问卷,以确定巴基斯坦商业银行面临的问题的性质。对26家上市商业银行的首席内审员、首席财务官、董事会审计委员会和管理人员发放了102份问卷。运用二元logit回归模型和多重对应分析,探讨了影响内部审计质量的因素。结果表明,绩效、胜任力和客观性因素对内部审计质量的提高具有显著的正相关影响。本研究有助于提高巴基斯坦商业银行内部审计质量。
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Evaluation of Factors Contributing to the Effectiveness of Internal Audit Quality in Pakistani Commercial Banks
The Pakistani banking sectors facing numerous challenges because of poor internal audit quality. Internal audit quality has long been a source of contention. The current study examines the factors that affect internal audit quality in Pakistani commercial banks. Internal audit quality evaluated through potential factors such as competence, objectivity, performance, board audit committee support, and independence. Along with these factors, a questionnaire designed to determine the nature of the problems confronting Pakistani commercial banks. 102 questionnaires disseminated among the chief internal auditor, chief financial officer, board audit committee, and managers of 26 listed commercial banks. The impact of the factors on internal audit quality investigated using a binary logit regression model and multiple correspondence analyses. Findings show that performance, competence, and objectivity factors are statistically positively significant that influenced internal audit quality to improve it. This research helps improve the internal audit quality in Pakistani commercial banks.
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来源期刊
CiteScore
3.70
自引率
8.70%
发文量
100
审稿时长
11 weeks
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