Title: Internal auditors without proficiency: a giraffe without a neck

Authors: Hassan Kehinde Oyewumi; Che-Ahmad B. Ayoib; Oluwatoyin Muse Johnson Popoola

Addresses: Internal Audit Department, Ladoke Akintola University of Technology (LAUTECH), Ogbomoso, 210214, Oyo State, Nigeria ' Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia (UUM), 06010, Malaysia ' Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia (UUM), 06010, Malaysia

Abstract: This study examines the proficiency of internal auditors in three tertiary institutions. It evaluates three proficiency dimensions - knowledge, experience, and professional skill- and their impact on the overall proficiency of internal auditors. The study employs a quantitative approach, a crosssectional design, and a survey method. It obtained data through questionnaires from 263 respondents (i.e., accountants and internal auditors) about their perception of internal auditors' proficiency. IBM SPSS version 23 and partial least squares structural equation modelling (PLS-SEM) were used to analyse the data for model robustness. The study reveals that experience and professional skill have a positive significant influence on the proficiency of internal auditors. The study has practical implications as the internal auditors, management of tertiary institutions, Council of tertiary institutions, professional accounting and auditing bodies, and government can use it in their decision making.

Keywords: proficiency; knowledge; experience; professional skill; tertiary institutions; internal auditor.

DOI: 10.1504/IJAAPE.2023.130526

International Journal of Accounting, Auditing and Performance Evaluation, 2023 Vol.19 No.1, pp.1 - 21

Received: 09 Mar 2021
Accepted: 23 Mar 2022
Published online: 26 Apr 2023 *