Factors Influencing Internal Auditor’s Performance in Malaysia

This study aims to analyse the relationship between management support, internal auditor independence, internal auditor technical competence, and quality of internal audit work on internal auditor’s performance in Malaysia. This research is a quantitative study, and the data was gathered through the collection of primary data
from the target population. The target respondents are 150 internal auditors who working at big-four firms, public listed companies, and non-public listed companies. The number of samples collected and used in this study is 120 respondents. Asides that, the data collection method used in this study was by distributing questionnaires to the respondents. Methods of data analysis using multiple linear regression analysis with the help of the SPSS Statistics Version 29 software application. Based on the results of data analysis, it was found that: 1) Management support has a positive influence towards internal auditor’s performance; 2) Internal auditor independence has a negative influence towards internal auditor’s performance; 3) Internal auditor technical competence has a positive influence towards internal auditor’s performance; and 4) Quality of internal audit work has a negative influence towards internal auditor’s performance.