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The effect of competencies, team problem-solving ability, and computer audit activity on internal audit performance

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Abstract

Previous studies have investigated diverse topics in the area of computer auditing. However, few studies have empirically examined internal audit performance. Therefore, the present study examines the influences of various competencies, team problem-solving ability, and computer audit activity on internal audit performance. This study employs a survey and applies the partial least squares regression method. The results show that team problem-solving ability and computer audit activity positively influence internal audit performance, and that competencies indirectly influence internal audit performance through the mediating effects of team problem-solving ability and computer audit activity. Therefore, internal audit performance requires not only team cooperation and computer audit activity but also the competency of internal auditors.

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Acknowledgments

The study has been supported by the Ministry of Science and Technology, Taiwan, R.O.C, under Grant No. 103-2410-H-035 -042 -

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Authors and Affiliations

  1. Department of Accounting, Feng Chia University, No. 100 Wenhwa Rd., Seatwen, Taichung, Taiwan, 40724, Republic of China

    Tung-Hsien Wu

  2. Department of Accounting and Information Technology, National Chung Cheng University, 168 University Road, Minhsiung Township, Chiayi County, 62102, Taiwan, Republic of China

    Shi-Ming Huang & Shaio Yan Huang

  3. School of Economics and Business, 226 Netzer Administration Bldg. SUNY College at Oneonta, Oneonta, NY, 13820, USA

    David C. Yen

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  1. Tung-Hsien Wu
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  2. Shi-Ming Huang
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  3. Shaio Yan Huang
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  4. David C. Yen
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Correspondence to David C. Yen.

Appendix A

Appendix A

Table 4 Items of the modifications recommended by the experts
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Wu, TH., Huang, SM., Huang, S.Y. et al. The effect of competencies, team problem-solving ability, and computer audit activity on internal audit performance. Inf Syst Front 19, 1133–1148 (2017). https://doi.org/10.1007/s10796-015-9620-z

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