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Personnel Factors of Internal Auditing Departments as Predictors of the Control Environment within the U.S. Military Organizations.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Personnel Factors of Internal Auditing Departments as Predictors of the Control Environment within the U.S. Military Organizations./
作者:	Gaines, Victor William.
面頁冊數:	1 online resource (288 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
Contained By:	Dissertation Abstracts International79-02A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355255218

Personnel Factors of Internal Auditing Departments as Predictors of the Control Environment within the U.S. Military Organizations.
Gaines, Victor William.

Personnel Factors of Internal Auditing Departments as Predictors of the Control Environment within the U.S. Military Organizations. - 1 online resource (288 pages)

Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.

Thesis (D.B.A.)

Includes bibliographical references

Prior to this study, it was not known whether and to what extent personnel factors of internal auditing departments predict the control environment within U.S. military organizations. The purpose of this quantitative, correlational research was to investigate to what extent the personnel factors of internal auditing departments predict the control environment within the Marine Corps Nonappropriated Fund Audit Service. The researcher used the 2013 COSO Internal Control-Integrated Framework as the theoretical framework for this study. The research questions addressed the extent to which the internal audit staffing size per engagement, professional development, and auditing experience of auditors predict the overall control environment and each one of its five components: integrity, independent oversight, providing structure, recruitment, and accountability. The researcher collected primary data for this study via an electronic survey administered to a convenience sample of 21 internal auditors. The results of the 6 multiple linear regression models showed that the 3 personnel factors were not statistically significant predictors of the overall control environment or any of its five components. However, an alternative nonparametric Kendall's tau-b correlation analysis revealed one significant relationship between professional development and Principle 4 Recruitment, taub = 0.388, p = 0.030. This finding justifies future research in this problem area, with large representative samples from all U.S. military services, and with samples selected from all governmental auditing departments.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355255218Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Personnel Factors of Internal Auditing Departments as Predictors of the Control Environment within the U.S. Military Organizations.
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500 $a Adviser: Karina Kasztelnik.
502 $a Thesis (D.B.A.) $c Grand Canyon University $d 2017.
504 $a Includes bibliographical references
520 $a Prior to this study, it was not known whether and to what extent personnel factors of internal auditing departments predict the control environment within U.S. military organizations. The purpose of this quantitative, correlational research was to investigate to what extent the personnel factors of internal auditing departments predict the control environment within the Marine Corps Nonappropriated Fund Audit Service. The researcher used the 2013 COSO Internal Control-Integrated Framework as the theoretical framework for this study. The research questions addressed the extent to which the internal audit staffing size per engagement, professional development, and auditing experience of auditors predict the overall control environment and each one of its five components: integrity, independent oversight, providing structure, recruitment, and accountability. The researcher collected primary data for this study via an electronic survey administered to a convenience sample of 21 internal auditors. The results of the 6 multiple linear regression models showed that the 3 personnel factors were not statistically significant predictors of the overall control environment or any of its five components. However, an alternative nonparametric Kendall's tau-b correlation analysis revealed one significant relationship between professional development and Principle 4 Recruitment, taub = 0.388, p = 0.030. This finding justifies future research in this problem area, with large representative samples from all U.S. military services, and with samples selected from all governmental auditing departments.
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538 $a Mode of access: World Wide Web
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