文章基本信息

标题：Impact of Internal Audit Practices on Satisfaction of Administrators: A Case in University of Jaffna, Sri Lanka
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作者：Vickneswaran Anojan ; Balasundaram Nimalathasan
期刊名称：Accounting and Finance Research
印刷版ISSN：1927-5986
电子版ISSN：1927-5994
出版年度：2019
卷号：8
期号：4
页码：239-249
DOI：10.5430/afr.v8n4p239
语种：English
出版社：Sciedu Press
摘要：The main purpose of the study is to find out impact of internal audit practices on satisfaction of administrators in University of Jaffna, Sri Lanka. Internal audit play a major role on overall performance of the organization. Primary data was collected from administrators (academic and non-academic administrators) through developed 5 point likert scale questionnaire. Internal audit practices include internal audit practices related with administrative system review, legal compliance, control on assets usage, control on purchase procurement and control on payment, research grant allowance. Descriptive, correlation and regression analysis performed in this study. Descriptive analysis reveals that internal audit practices are in the moderate level based on the administrator’s satisfaction however there is below than moderate level internal audit practices related with administrative system review. Correlation analysis confirmed that there is positive significant relationship between internal audit practices and satisfaction of administrators. Further regression analysis confirmed that there is positive significant impact of internal audit practices related with administrative system review, control on purchase procurement and legal compliance on internal audit quality. According to the findings of the study top management of the university and the government should improve internal audit practices especially they have to improve internal audit practices related with administrative system review, legal compliance and control on purchase procurement to increase the overall performance of the University.
关键词：administrators; internal audit practices; satisfaction; University of Jaffna