Faktor-faktor yang mempengaruhi keberkesanan audit dalam di Universiti Utara Malaysia

This study aimed to study the influence factors of internal audit competent, internal audit independence, internal audit relationship with auditee and management support on the effectiveness of internal audit at Universiti Utara Malaysia (UUM) based on the perception of the auditee. This study used a quantitative approach. Group management and professional grade from grade
41 to 54 who are appointed as auditee UUM were used in this study. Method of data collection was done and 78 respondents were used in this study.
Multiple Linear Regression with SPSS 22.0 was employed for methods of data analysis. The results of this study showed that collectively all factors
have positively significant on the effectiveness of internal audit. However, individually, only competent internal audit, has a positive significant relationship on the effectiveness of internal audit at Universiti Utara Malaysia.