Shabnam Fazli Aghghaleh, Zakiah Mohammadun Mohammed, Azlina Ahmad
The introduction of a new framework by the Institute of Internal Auditors has extended the role of internal auditors to include the monitoring function of risk management.This research examines the mediating effect of role ambiguity on the relationship between individual and organizational factors and performance of internal auditors in risk management functions using role theory as the theoretical basis. Data for the study are obtained through questionnaire survey administered on internal auditors from companies listed on Bursa Malaysia. Structural Equation Modelling (SEM) is used for...
The introduction of a new framework by the Institute of Internal Auditors has extended the role of internal auditors to include the monitoring functio...
