ISSN: 2225-8329
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This research aims to investigate the relationship between the independence of internal auditors (independent variable) and the effectiveness of internal audits (dependent variable) in the Malaysian Public Sector. Additionally, this study examines the moderating effect of management support on the relationship between the independent and dependent variables. The study employed a quantitative research method to measure the relationships between the variables. Using a purposive sampling method, 111 internal auditors who work under Malaysian Federal Statutory Bodies were selected as the research subjects. This quantitative research method employed questionnaires with 30 items to measure the effectiveness of internal audits. The data was collected through electronic mail and analysed using descriptive, correlation, and regression analyses. The results indicate that the independence of internal auditors positively impacts the effectiveness of internal audits. However, the interaction between management support and the independence of internal auditors did not significantly contribute to internal audit effectiveness. This study highlights the importance of the measured factors in addressing audit-related issues, reducing corruption rates, and improving organisational performance. As a result, stakeholders and the management team gain confidence in the internal audit function, which ultimately benefits the audit services provided.
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