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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Tung-Hsien Wu & Shi-Ming Huang & Shaio Yan Huang & David C. Yen, 0. "The effect of competencies, team problem-solving ability, and computer audit activity on internal audit performance," Information Systems Frontiers, Springer, vol. 0, pages 1-16.
    • Handle: RePEc:spr:infosf:v::y::i::d:10.1007_s10796-015-9620-z
    DOI: 10.1007/s10796-015-9620-z
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    References listed on IDEAS

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