Abstract

The objective of this study is to investigate how to create self-efficacy in internal auditors for information technology (IT) audits. This research conducts a case study to demonstrate that eight constructs affect internal auditor self-efficacy and performance. These constructs are personal factor, behavioral factor, environmental factor, verbal persuasion, emotional arousal, mastery experiences, modeling, and efficacy in an IT audit. This research applies social cognitive and motivational theories and analyzes these theories with the data collected from participants working at two telecommunication and two agricultural companies. The results indicate that the eight constructs affect self-efficacy and trainee performance. A model of creating self-efficacy in IT audit training for internal auditors is proposed from the research findings. Audit managers may consider using the modeling to boost self-efficacy in internal auditors for IT audits.

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.