Despite the fact that there are internal auditing books in the market, these existing books are mainly written from the perspective of internal audit practitioners. Unlike books in accounting theory, the books on internal auditing lack empirical attributes. This book aims to bridge this gap in the market by incorporating research perspectives concerning internal auditing as well as new expanding roles in Enterprise Risk Management (ERM). The enhancement of accounting curricular and availability of internal auditing programs in most universities certainly demand more than practitioners' based internal auditing books. This book offers valuable insights based on research perspectives concerning internal auditing and its roles and implications towards the implementation of the ERM. It is specially designed to accommodate the needs of researchers, specifically academic research in internal auditing and ERM. It is packed with key research literature, research questions, directions and theoretical justifications that could facilitate researchers by incorporating existing relevant studies and theories. Moreover, the book could simplify and point researchers in specific directions by integrating detailed literature references, research questions and measurements procedures. Students at both postgraduate and undergraduate levels may find this book extremely useful in assisting them with their research endeavors. The initial part of the book explores the history and evolution of internal auditing as a profession followed by comprehensive theoretical justifications on its relationships with the board. The book offers a list of possible research questions at the end of each chapter that could significantly enhance its value to researchers. Moreover, it has critically analysed various measurement instruments to assess internal audit effectiveness, internal auditors' roles in the ERM and the degree of ERM implementation. The second part of the book focuses more on issues concerning the application of ERM. Indeed, theoretical justifications that could facilitate the development of new hypotheses on various internal auditing and ERM variables using multiple-theoretical approach serves as one of the main contributions of this book. These unique features are hoped to enhance empirical studies in this new area of research.
Dr Mohd Ariff Bin Kasim AIIA, AM(M), currently serves as Assistant Professor in the Department of Accounting, College of Business Administration, Ajman University of Science and Technology (AUST). He is actively involved in research activities, publications, invention and innovation competitions and accounting professional bodies' activities. His PhD is on Enterprise Risk Management and Internal Auditing. Throughout his 14 years teaching experience, he had registered three copyrights on research instruments, participated and secured numerous invention and innovations awards and published more than 30 research papers. In addition to publication works, he also serves as reviewers for few international journals and had reviewed more than 20 research papers. He is currently an Associate Editor in Chief (Middle-East Region) for Business and Management Quarterly Review (BMQR) & member of editorial board for Journal of Advanced Social Research. He is an Associate Member of Malaysian Institute of Accountants (MIA) and Institute of Internal Auditors Malaysia (IIAM).
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