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International Journal of Social Science and Human Behavior Study

Influencing Factors towards Internal Audit Effectiveness under the Ministry of Commerce, Phnom Penh, Cambodia



This paper aims to understand a wide range of diverse perspectives of the Cambodian government officers’ towards an internal audit department’s extended service effectiveness. It also explores how much successful of an internal audit department’s effectiveness since its 2007 establishment under the Ministry of Commerce (MOC), Kingdom of Cambodia. Also, how significant of determinant factors towards an internal audit department’s performance. This paper focuses on both primary and secondary resources. The secondary sources are used to design the main themes of the discourses deployed by the internal audit department while the primary the contemporary publications are supported. For data collection, this research uses a self-administrative technique through the samples of 277 questionnaires were contributed to government officers including audit and non-audit officers who are working in the Ministry of Commerce, Phnom Penh, Cambodia. Pearson Correlation Coefficient, furthermore with multiple regression analysis had been applied through SAS enterprise. The medium positive relationships are shown through Pearson Correlation Coefficient between quality assurance factors and internal audit effectiveness. However, only three determinant factors, such as effective internal control system, quality of audit work, and organizational independence had significantly indicated internal audit effectiveness without violation of Multicollinearity based on ordinary least square (OLS) assumption. Finally, the conclusion is presented and future study is also provided

No fo Author(s) : 1
Page(s) : 27 - 31
Electronic ISSN : 2374 - 1627
Volume 2 : Issue 2
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