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Hence, from above discussion, it is evident that IIAD is crucial for the effectiveness of internal audit practices.
Additionally, as it is discussed above, IT has a key role to enhance audit effectiveness by increasing the IIAD through online audit system.
Nevertheless, as discussed above, IIAD and MSIA has a significant relationship with IT and IAE.
H5: IT mediates the relationship between IIAD and IAE.
The measures for the IIAD are adapted from Alzeban and Gwilliam (2014) and measured through 06 items.
Three sets of variables namely; IIAD, MSIA and IT expected to explain the 68.8% variance independent variable (IAE).
From the results of the current study, it is found that IIAD has a significant positive relationship with IAE with t-value 2.685 and [beta]-value 0.264.
Furthermore, IIAD and MSIA has a significant relationship with IT with t-value 3.024 and 5.360 respectively.
It is found that IT is playing a mediating role between IIAD and IAE with t-value 2.309 and [beta]-value 0.147.
It shows that IT facilitates the positive effect of IIAD and MSIA towards IAE.
3, an increase of IC, IIAD and IIDB hybrid fibers could be noticed, suggesting that training has induced MHC levels changes, through disturbances in genes expressing these proteins (Harrison et al., 2002), but was not able to fully convert them, maybe due to protocol application time or to and intensity that was not sufficiently high to promote full conversion.
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