An Internal Auditor’s Commitment to Independence: The Effect of Professional Scepticism, Self-Efficacy and Job Satisfaction
Bibliographic record
Abstract
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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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.016 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.000 |
| Science and technology studies | 0.000 | 0.001 |
| Scholarly communication | 0.001 | 0.000 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".