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Audit committee characteristics and its role in monitoring internal audit function


Mohamad Nor, Mohamad Naimi and Ishak, Suhaimi (0218) Audit committee characteristics and its role in monitoring internal audit function. In: Proceeding: 1st International Conference on Sustainability, Technology and Business (ICSTB 2018), 27-28 October 2018, Novotel Hotel, Melaka Malaysia.

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Abstract

The importance of internal audit as internal governance mechanism has been emphasized in the Malaysian Code of Corporate Governance (MCCG) where the companies should establish the internal audit function. To ensure the effectiveness of internal control functions, audit committee is entrusted to monitor andscrutinize internal audit activities. There are several audit committee characteristics that can be considered to determine their effectiveness in monitoring internal audit activities. This article highlighted four characteristics of audit committee that might influence their monitoring role, namely audit committee expertise, business, meeting and independence The article is ended with some suggestions for future research to be undertaken in examining the importance of audit committee and internal audit in Malaysia.

Item Type: Conference or Workshop Item (Paper)
Additional Information: E-ISBN 9789671559741
Uncontrolled Keywords: Audit committee, expertise, busyness, meeting, independence, internal audit.
Subjects: H Social Sciences > HG Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mr. Che Hasan Hashim
Date Deposited: 22 Jan 2019 23:42
Last Modified: 22 Jan 2019 23:42
URI: http://repo.uum.edu.my/id/eprint/25458

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