An Internal Auditor’s Commitment to Independence: The Effect of Professional Scepticism, Self-Efficacy and Job Satisfaction

Nur Amira Zainal Abidin, Zaini Ahmad, Nurhaiyyu Abdull Hamid, Nur Afiqah Md Amin


Internal auditors have found it difficult to exercise independence when management interferes with their work. This is because they are part of and work for the organisation. This study investigated the relationships between professional scepticism, self-efficacy, job satisfaction, and commitment to independence. Data were collected using questionnaires. 77 out of 325 questionnaires were returned from heads of in-house internal auditors of Malaysian listed companies. Multiple regression analysis was utilised to determine the link between the independent and dependent variables. After testing the three hypotheses, the findings indicate that professional scepticism and self-efficacy significantly impact commitment to independence, whereas job satisfaction has no significant impact on them. These associations suggested that the internal auditor is more committed to independence when professional scepticism and self-efficacy are higher. By demonstrating the link between professional scepticism, self-efficacy, job satisfaction, and Malaysian internal auditors' commitment to independence, this study considerably adds to the body of knowledge on internal auditing and management.

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Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online) Email:

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