Hassan, Noor Aishah and Zailani, Suhaiza Hanim Mohammad and Abu Hasan, Haslida (2021) A meta-analysis of integrated internal audit management effectiveness towards business sustainability. Pertanika Journal of Social Sciences and Humanities, 29 (2). pp. 233-252. ISSN 0128-7702, DOI https://doi.org/10.47836/pjssh.29.S2.16.
Full text not available from this repository.Abstract
This paper classifies the internal and external factors that influence the effectiveness of integrated internal audit management (IIAM) and how IIAM effectiveness affects business sustainability performance. This paper presents a meta-analysis and systematic literature review of previous academic research papers. This study used a comprehensive review of literature and content analysis to obtain information using the electronic databases, specifically ProQuest, Emerald and Scopus from the year of 2003 until 2020. The paper reviewed recently published articles on the integration of at least two out of three management systems (MSs), such as ISO 9001, OHSAS 18001 and ISO 14001. The findings from the research papers are presented according to the factors and outcomes examined. Many studies undertaken on the integration audit of management systems show that there are several internal factors (human resource capability, technological capability and quality capability) and external factors (regulator, customer and supplier) that affect the effectiveness of the integrated internal audit management. It is concluded that the use of integrated management system (IMS) has a positive impact on the firm's performance specifically on business sustainability. The findings indicated of internal and external factors, which are grounded on the identified theories (dynamic capabilities theory, stakeholder theory and contingency theory), having to consider and to understand the effectiveness and implications of integrated internal audit. Thus, based on the findings from previous research carried out and the requirement of IMS, this paper gives directions for the effective way to integrate internal audits in manufacturing firms to achieve business sustainability.
| Item Type: | Article |
|---|---|
| Funders: | Malaysia Productivity Corporation (MPC) |
| Uncontrolled Keywords: | Business sustainability;Effectiveness;Integrated internal audit management;Management systems;Manufacturing firm |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > Business |
| Divisions: | Faculty of Business and Economics |
| Depositing User: | Ms Zaharah Ramly |
| Date Deposited: | 07 Sep 2022 02:48 |
| Last Modified: | 07 Sep 2022 02:48 |
| URI: | http://eprints.um.edu.my/id/eprint/34880 |
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