Purpose

This study aims to investigate the effectiveness of integrated audit management and its impact on business sustainability for an emerging economy.

Design/methodology/approach

Drawing on the dynamic capability and contingency theory, the authors investigated the factors on integrated audit management implementation using a sample of 104 certified Malaysian manufacturing firms. The collected data has been analysed using the partial least squares through the structural equation modelling technique.

Findings

The findings have revealed that human resource capability, technological capability and quality capability have a robust influence on the importance of the internal audit process, which, in turn, leads to integrated audit management effectiveness towards the outcome of business sustainability. The results have also indicated the mediating effect of the internal audit process on the research model.

Originality/value

The contribution from the empirical findings will provide productive insights to help manufacturing firms devise an effective integrated internal audit management system to ensure business sustainability and increase competitiveness advantages for an emerging economy.

中文翻译：

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综合审计管理有效性对制造企业业务可持续性的影响

目的

本研究旨在调查综合审计管理的有效性及其对新兴经济体业务可持续性的影响。

设计/方法/方法

借鉴动态能力和权变理论，作者使用 104 家经过认证的马来西亚制造公司的样本调查了综合审计管理实施的因素。通过结构方程建模技术，使用偏最小二乘法对收集的数据进行了分析。

发现

研究结果表明，人力资源能力、技术能力和质量能力对内部审计过程的重要性具有强大的影响，进而导致综合审计管理的有效性，以实现业务可持续性的结果。结果也表明了内部审计过程对研究模型的中介作用。

原创性/价值

实证结果的贡献将提供富有成效的见解，以帮助制造企业设计有效的综合内部审计管理系统，以确保业务可持续性并提高新兴经济体的竞争力优势。