published_or_final_version / Management Studies / Master / Master of Business Administration

Thesis (M.B.A.)--University of Hong Kong, 1985.

Thesis (DBA(Doctorate of Business Administration))--University of South Australia, 2002.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1983. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 277-283).

by Kwok Wing-wah, Daniel. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1982. / Bibliography: l. 49-50.

M.Com. (Computer Auditing) / Modern organizations are increasingly dependent on information technology (IT) for various reasons: to enhance their operational efficiency, reduce costs or even attain a competitive advantage. The role of information technology in the organization continues to evolve and this has an impact for the internal audit functions that serve these organizations. The study investigated whether the King III report, ISACA standards and IIA standards assist the internal audit function in addressing the impact of information technology on the organization and, as a result, the internal audit function itself. This was performed by way of a comprehensive literature study on the internal audit function and the selected standards and corporate governance framework, the role of information technology in both the organization and the internal audit function, as well as an empirical study detailing a comparative analysis of the King III report, ISACA standards and IIA standards, utilizing key success factors. The study identified an alignment of the key principles and elements identified in the King III report, ISACA standards and IIA standards. There was direct support for ITrelated reviews in the King III report, ISACA Standards and IIA Standards. The comparative analysis performed between the King III report and IIA standards, as well as the ISACA standards and the IIA standards resulted in the formulation of key internal audit success factors. These key success factors compared favourably to those identified in the literature review. The study indicated that the King III report, ISACA Standards and IIA Standards assisted the internal audit function by addressing IT related risks, controls and governance elements.

The objective of this study is to identify the factors that lead UK non-financial listed companies to voluntary use an IAF. In addition, this study aims to investigate the IAF effectiveness in these companies, the factors affecting this, and the relative importance of these factors. Using the Agency and the Transactions Cost Economics (TCE) theories, the study collected financial and non-financial data from the annual reports and the DataStream for 332 UK non-financial companies listed in the London Stock Exchange main market in 2009. In addition, postal questionnaires were sent to the head of internal audit and the audit committee chairman in 213 companies which have an internal audit department. The study provides evidence that firm size, level of risks, agency problem between owners and managers, and the existence of an effective audit committee are important drivers for the voluntary use of IAF. In addition, it provides strong evidence that firm’s characteristics affect the IAF quality characteristics. Large companies with an effective audit committee are more likely to have high quality IAFs. Furthermore, the questionnaire’s findings provide evidence that IAFs provide different types of both assurance and consulting activities to their companies, and that the majority of respondents are satisfied that the IAF is effective and has a positive impact on internal control, risk management, and governance processes. However, the results indicate that the IAF characteristics significantly affect its scope of services and its perceived effectiveness. Consistent with this, respondents acknowledge that having a strong relationship with the audit committee, adopting risk based internal audit, and having IAF staff with various backgrounds are the most important factors for IAF effectiveness. Collectively, the results of this study suggest the importance of having an IAF to corporate governance and the importance of redesigning it in a way that enhance its effectiveness.

Thesis (D.Com.)--University of Pretoria, 2003. / Includes bibliographical references.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1984. / Typescript. Vita. Description based on print version record. Includes bibliographical references (leaves 309-327).

Thesis (Ph. D.)--Washington State University, December 2006. / Includes bibliographical references (p. 99-109).