The Internal Audit Practices of a Construction Company in Shanghai, China : Basis for an Action Plan
The Internal Audit Practices of a Construction Company in Shanghai, China : Basis for an Action Plan
| Author | |
|---|---|
| ISBN | |
| Publication Date | May 18, 2025 |
| Size | |
| No. of Pages | 84 |
| Binding | Paperback |
€42.00
The intention of the study was to determine the extent of internal audit practices’ implementation in a construction company. This study employed a descriptive research design in which the research aimed to describe the extent to which the internal audit practices were being implemented construction company in Shanghai, China, in terms of the following sections: audit professionalism; performance audit; operating environment; and leadership and communication. Moreover, regarding the following areas of applied knowledge: professionalism, performance, environment, leadership, and communication, the objective of the study was to ascertain the level of competency of internal auditors. A total of 319 respondents were asked to voluntarily participate in the research study from a construction company. According to the internal audit practices’ findings, the most extensively employed sections were operating environment and audit professionalism. Although the results indicated reasonable implementation, there were still inadequacies in the leadership and communication, and performance audit.
| Author | |
|---|---|
| ISBN | |
| Publication Date | May 18, 2025 |
| Size | |
| No. of Pages | 84 |
| Binding | Paperback |
Table of Contents
TABLE OF CONTENTS
ABSTRACT i
CHAPTER 1: INTRODUCTION
The Problem and its Background 1
Significance of the Study 3
Review of Related Literature 4
Internal Audit 4
Internal Audit Practices 5
Audit Professionalism 7
Performance Audit 8
Operating Environment 8
Leadership 9
Communication 10
Low Quality of Internal Auditors 11
Internal Auditors’ Competencies 11
The Internal Audit Practices in China 12
The Growing Recognition of the Importance of Internal Audit Quality in China 15
Challenges of Internal Audit Practices in China’s Construction Industry 15
Improved Internal Audit Practices 17
CHAPTER 2: THEORETICAL FRAMEWORK
Conceptual Framework 20
Statement of the Problem 22
Hypotheses of the Study 23
Definition of Terms 23′
Scope and Delimitation of the Study 25
Research Design 25
Participants and Sampling Procedure 27
Instrument of the Study 28
Data Gathering Procedure 29
Ethical Considerations 30
Data Analysis and Statistical Treatment 30
Frequency and Percentage Distribution 31
Weighted Mean 31
CHAPTER 3: RESULTS AND DISCUSSION
The Profile of the Respondents 33
The Extent to Which the Internal Audit Practices are
Being implemented by a Construction Company in Shanghai, China, in Terms of the Sections 35
The Level of Applied Knowledge Competency of the Internal Auditors in a Construction Company in Shanghai, China, in Terms of the Areas of Applied Knowledge 42
The Significant Difference in the Assessments of the Respondents in Terms of the Extent to which the Internal Audit Practices are being Implemented when Grouped According to Their Profiles 51
The Significant Difference in the Assessment of the Respondents in terms of the Level of Competency of the Internal Auditors when Grouped According to Their Profiles 55
Summary of the Findings 59
Conclusions 61
Recommendations 62
Proposed Action Plan for the Construction Company to improve its Internal Audit Practices 63
REFERENCES 67
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