Internal Competencies Research Articles

Global assessment of internal audit competence: Does one size fit all?

The Certified Internal Auditor (CIA) programme is the formal globally recognised test of competence for internal auditors. However, the question is raised whether this assessment of competence has kept up with the changing demands of modern internal auditing, taking into account the fact that demands may differ from one country or region to the next. The fact that Australia, the UK & Ireland and South Africa require qualifications in addition to those of the CIA programme may be attributed to a need for a different level of competence in comparison with the Rest of the World. The objective of the study was to determine whether differences exist between the respective competency level needs for internal auditors from South Africa, the UK and Ireland, Australia and the Rest of the World. Data from the Institute of Internal Auditors’ (IIA’s) latest global Common Body of Knowledge (CBOK) study was used to determine and statistically analyse the perceived levels of importance of general competencies, technical skills and behavioural skills needed by internal auditors. The results indicated that globally internal auditors have similar perceptions of what competencies are most important for internal auditors, but the levels of importance differ among the regions. South Africa demanded a higher level of competence and aligned closely with the UK and Ireland, which could explain why South Africa now needs a customised competency assessment. Australia consistently indicated different perceptions of the levels of importance of competencies, which could explain Australia’s need for a country-specific internal audit competency assessment. Hence one size may not fit all.

Children and Young People "In Care" Participating in a Peer-Mentoring Relationship: An Exploration of Resilience.

The aim of this study was to explore how a 1-year peer-mentoring relationship contributed to change in young women "in care." Twenty semistructured, one-to-one interviews were conducted with mentors (n=11) and mentees (n=9) recruited from two different London local authorities. Participants' accounts were interpreted through a developmental lens to uncover developmental aspects and locus mechanisms through which transformative change took place. Resilience as a healthy outcome was the result of the dual function the mentoring relationship performed. The mentoring relationship was protective against the risks associated with transitioning to independent living and/or adulthood, and promoted internal assets and competencies whereby the mentees' ability to resist them was enhanced. Establishing a trustworthy connection with a role model promoted developmental domains within mentees.

Effects of gender in resident evaluations and certifying examination pass rates

BackgroundThough the proportion of female Internal Medicine (IM) residents and faculty has increased, there is minimal large scale modern data comparing resident performance by gender. This study sought to examine the effects of resident and faculty gender on resident evaluations.MethodsRetrospective observational study over 5 years in a single IM program. IM certifying examination pass rates were obtained from the American Board of IM.ResultsFour hundred eighty-eight residents (195 women, 293 men), evaluated by 430 attending physicians (163 women, 270 men) were included. Twelve thousand six hundred eighty-one evaluations between 2007 and 2012 were analyzed. Female residents scored higher in two domains (Medical Interviewing, and Interpersonal and Communication Skills) (p < 0.01 for each), with no significant difference between genders for the other domains (Medical Knowledge, Overall Patient Care, Physical Examination, Procedural Skills, Professionalism, Practice Based Learning and Improvement, System Based Practices and Overall score). There were no differences in scoring between female and male attending physicians. There were no differences in certifying examination scores between women and men among graduating residents. National pass rates for women were not statistically different to pass rates for men from 1987 to 2015.ConclusionsData from one large academic medical center demonstrate higher ratings for female residents on performance domains reflecting bedside care and interpersonal skills, with similar scores for medical knowledge and remaining domains. No significant difference was seen locally in certifying examination scores, nor in recent national pass rates, an objective measure of medical knowledge. Despite imbalanced female representation in areas of medicine, our data suggest that gender-based disparities in Internal Medicine resident medical knowledge and physician competency are no longer present.

Competency framework: environmental approval specialists

Environmental approvals take time, and scheduling and planning for their preparation and submission should be high on the list of priorities when planning a project. Understanding the regulatory process and knowing what level of information is required at each stage is critical. Providing quality environmental support to the oil and gas industry requires not only an understanding of the range of petroleum activities and their potential impacts and risks, but extensive knowledge of environmental receptors in each operational area, an understanding of complex technical methods for impact and risk quantification and a solid understanding of relevant regulations with an ability to navigate complex approval processes. A common environmental competency framework could support the industry to: • identify gaps in skills and knowledge for individuals, teams or across industry sectors • develop people across the broad range of skills they require • recruit the right people into the right positions for more effective teams • engage environmental professionals to encourage longevity in their careers • develop learning and development solutions including mentoring and coaching opportunities that will have increased relevance to the industry. Green Light Environmental have developed an internal environmental competency framework as a means of assessing and documenting competency for staff and contractors working under the Green Light Environmental brand. The framework consists of a series of competency standards that reflect the core responsibilities for environmental consultant resources during planning, construction, operation and decommissioning of petroleum activities. Each standard clearly identifies the knowledge and experience required to achieve competence and is supported by assessment tools. The adoption of a shared competency framework would further support the shared desire across industry, regulator and stakeholders to increase collaboration and transparency in environmental approval processes and documentation.

Managing Ambidexterity in Startups Pursuing Digital Innovation

With the current pace of digital innovation, corporations and startups alike are experiencing the challenge of surviving in hypercompetitive environments. Accordingly, the management literature proposes “organizational ambidexterity”, the ability to balance exploitative and exploratory efforts, as a means of survival. Based on observations and interviews with startups and investors affiliated with the entrepreneurial educational program SCALEit, this study investigates how startups can manage ambidexterity in pursuing digital innovation. Our study concludes that startups conducting digital innovation manage to attain organizational ambidexterity through internal and external adaptation by combining and enacting competencies. The startups have access to a competency portfolio that comprises eight core competencies across organizational boundaries. The startup CEO, team members, and individuals in the ecosystem that surround the startup provide these competencies, which reveals a new perspective on how to achieve organizational ambidexterity through leveraging both internal and external competencies.

Assessment of Clinical Competence of Interns using Work Place Based Assessment in Ophthalmology Rotational Posting

Assessment of Clinical Competence of Interns using Work Place Based Assessment in Ophthalmology Rotational Posting

Influence of Internal Competency on the Job Satisfaction Based on General Hospital

Influence of Internal Competency on the Job Satisfaction Based on General Hospital

Corporate Entrepreneurship in the Digital Era: The Cascading Effect through Operations

This study examines a firm’s response to perceived changes in the environment, such as the growth of the digital era, at different levels of a firm—beginning with the adoption of corporate entrepreneurship (CE) down to process renewal (PR). We further explore if the technological intensity of a firm, high-tech or low-tech intensity, influences its choice of mode for organisational renewal (OR)—use of internal competence or outside acquisition—to exploit the opportunities created by the digital era. Using survey data from 170 firms, we test a sequential relationship among environmental changes (growth of the digital era), CE, OR and finally PR that involves operating procedures at the functional level. We conclude by identifying the study’s interdisciplinary contributions, which open new research avenues in the field of CE.

Complementarity effect of supply chain competencies on innovation capability

PurposeFrom the perspective of the economic theory of complementarity, the purpose of this paper is to examine how internal collaboration and external competencies would provoke and strengthen each other, and subsequently enhance organizational innovation capability.Design/methodology/approachThe survey data were collected from 201 manufacturing firms and checked for common method variance, validity and reliability. Structural equation modeling was then used to test the hypothetical complementarity effect.FindingsThe results suggest that internal collaboration (as a manifestation of exploitative learning) and external competencies, which include supply network flexibility and supplier operational capabilities (as manifestation of exploratory learning), do in fact compensate for each other’s deficiencies. Complementary deployment of internal collaboration and external competencies enhances each other’s contribution to innovation capability. Practically, the study indicates that organizations should consider making concerted efforts to develop internal collaboration, supply network flexibility and supplier operational capability as a bundle.Originality/valueExtensive discussions exist in the literature on exploration and exploitation being essential components of innovation and their conflicting impact on innovation efficiency and effectiveness. But how an organization should operationally develop supply chain competencies in order to maximize overall innovation capability still remains largely an unanswered question. The current study advances the research on the inter-relationships between exploration and exploitation by empirically demonstrating the complementary nature of internal collaboration and external competencies in developing sustainable innovation capabilities.

The impact of internal audit attributes on the effectiveness of internal control over operations and compliance

The internal audit function (IAF) assists management in improving internal controls over operations, reporting, and compliance. While many studies examine the association between the IAF and the internal control over financial reporting (ICFR), little is known about internal control over operations and compliance. Using a unique dataset from Taiwan, this paper examines the association between IAF quality and internal control deficiencies in operations and compliance. The results suggest that a larger internal audit team can enhance internal audit performance for both operations and compliance, whereas internal auditor competence is positively associated with the effectiveness of internal control over compliance, but not operations. This study contributes to the literature by shedding light on the determinants of the achievement of operations and compliance objectives. It also provides important implications for stakeholders and practitioners, as a company’s control over operations and compliance may mutually influence its ICFR and ultimately its business success.

EXANINATION OF ACCOUNTING INTERN COMPETENCIES FROM THE STANDPOINT OF MEMBERS OF ACCOUNTING PROFESSION: BURDUR PROVINCE EXAMPLE

The subject of this study is the members of accounting profession who will be the future of the accounting profession. The purpose of the study is to examine the competencies of the professional interns from the standpoint of the members of accounting profession. In order to achieve the objective of the study, a survey was applied to the active members of the profession in Burdur. Survey data were analyzed using the SPSS 20.0 package program. The competencies of the professional interns in the study were tested with theoretical knowledge, practice and also whether they were willing or not was examined with hypotheses. Hypotheses were formed by associating participants with explanatory variables such as gender, age, education, professional experience, taxpayer number, place of activity and numbers of interns they have previously worked with. In the study, the data were analyzed using frequency and percentage distributions, regression, t-test and ANOVA tests. As a result of the research, there is no difference on the competencies between the members of a profession and professional interns regarding practice. While there are significant differences only in the age groups and experience variables in their competencies theoretically, there is not any significant difference in other variables. As for the willingness to perform the profession, it is found that only the difference in the gender and education variables were statistically significant. Besides, the effect of the competency of members of a profession in theory and practice on the willingness to perform the occupation was examined with regression analysis and hypotheses of both variables were accepted. Thus, out of twenty three hypotheses formed in the study, six of them were accepted while the others were rejected.

The Effect of Internal Auditor Competency on Internal Audit Quality and Its Implication on the Accountability of Local Government

Accountability is one of the fundamental elements of good governance manifestation that currently is strived in Indonesia. Transparency and accountability of regional financial management requires a supervisory agency of local government, an internal Auditor (inspectorate) to improve the accounting quality. The aim of this study is to provide empirical evidence on how the internal auditor’s competency can affect internal audit quality in local government, and how its implication toward accountability of local government will be beneficial. The study is done with the population of all inspectorates in regency/city of Lampung Province, by using path analysis of Partial Least Square (PLS). The result of this study gives empirical evidence that internal auditor (inspectorate) competency positively and significantly affects internal audit quality. Likewise, internal audit quality positively and significantly affects financial accountability of regency/city of Lampung. The higher the internal auditor competency, the better audit quality that is proxied by the number of findings by internal audit. Based on descriptive and verificative approach in all Province/City/Regency Inspectorates in Lampung, it shows that internal auditors (inspectorate) have been adequately competent, but there are some regions that have not been competent (have not had adequate education level and skill). Accountability of local government of regency/city of Lampung is quite accountable, but not all regions of regency/city produce maximal opinion (WTP).

Internal auditing quality in the banking sector of Kosovo

Among the factors affecting the quality of internal auditing in banks are the auditors’ competence, objectivity and performance. In order to verify this assertion, the authors have reviewed the relationship between the internal auditor's competence, objectivity and performance and the quality of internal audit in the commercial banks of Kosovo. To reach the research objectives and test the hypotheses, a questionnaire was compiled, which was sent to internal auditors of all Commercial Banks of Kosovo. The results of this research provide evidence that the internal auditors in Kosovo's commercial banks consider the objectivity, competence and performance as major factors that affect the quality of the internal audit (IA) function. Based on these papers results the authors recommend that Kosovo's commercial banks should ensure the availability of main resources to achieve a better functioning of the internal audit department and its function.

The relationship between internal integration and manufacturing flexibility in the Egyptian industry

PurposeThis paper aims to empirically investigate the triadic relationship between internal integration, internal flexibility and external flexibility.Design/methodology/approachThis research hypothesized the mediation effect of internal flexibility on the relationship between internal integration and external flexibility. Survey data were collected and analyzed using simple and mediation regression analysis to test the study hypotheses.FindingsThe research finding reveals that machine, labor and material handling flexibilities; being as internal flexibility dimensions mediate the relationship between internal integration and volume and mix flexibilities; being as external flexibility dimensions. The results provided insufficient evidence on the mediating effect of routing flexibility on the relationship between internal integration and both volume and mix flexibilities.Research limitations/implicationsThis research presents a new perspective for research studies to understand the factors that affect manufacturing flexibility. However, the nature of the surveyed sample and using of a single informant might limit the generalizability of the research findings.Practical implicationsThis study provides useful insights for firms wishing to enhance their competitiveness through improving their flexibility. The companies should be aware of the importance of developing a suitable platform for coordinating inter-departmental activities to enhance its internal competencies, which, in turn, improve its customer-facing capabilities and boosts its competitiveness.Originality/valueThis paper contributes to knowledge by proposing and empirically testing the mediating effect of internal flexibility on the relationship between internal integration and external flexibility.

Internal audit quality dimensions and organizational performance in Nigerian federal universities: the role of top management support

The study examines the moderating effects of top management support in the relationship between internal quality dimensions and organizational performance in Nigerian federal universities. The study employed a sample of internal audit staff at senior level from 40 federally owned universities in Nigeria where 400 samples have been drawn for the analysis. Questionnaire instrument was used in generating the data having subjected to Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) aimed at establishing underlying dimensions. The data was collected and analysed using inferential statistics and the findings revealed that interaction of internal audit competence, internal audit independence, and internal audit size, with top management support significantly and positively influence organization performance of Nigerian federal universities. The findings provide ground for new policy initiatives to strengthen internal audit and enriched the literature by providing the moderating effect of top management support as instrumental to organizational performance. It is therefore recommended that internal audit competence internal audit independence and internal audit size should be given more attention and mechanism through which these qualities can be employed and sustained for more internal audit service delivery and efficiency in Nigerian federal universities.

The Study on the Factors Affecting the Choice of Open Innovation strategy : Focused on Internal Competence and Appropriability

The Study on the Factors Affecting the Choice of Open Innovation strategy : Focused on Internal Competence and Appropriability

A study on the ef ect of internal competencies of SME on R&amp;D performance in Gyeongbuk province

A study on the ef ect of internal competencies of SME on R&amp;D performance in Gyeongbuk province

The Effect of External Technology Cooperation and Internal Relation on Innovative Behavior in Technology Intensive Organizations

This study set up a research model based on theoretical research as a study of the effects of external technology cooperation activities and internal relationship competencies on innovation behavior in high technology companies. Based on the research model, hypotheses were set up and tested through questionnaires. The research hypothesis is largely based on the internal and external cooperative activities of companies and the effect of the introduction of open innovation on innovation behavior. H1. The more internal cooperation activities in the enterprise, the more innovative behavior will occur. H2. The more active external cooperation activities within the enterprise, the more innovative behavior will occur. H3. The more internal collaborative activities and external cooperation in the enterprise, the more open innovation will be active. In this paper, I propose that internal cooperative activities, external collaborative activities, and establishment of an open innovation culture are important variables that influence innovation behavior.

FEATURES OF RESOURCE AND RESERVE PROVIDING OF ECONOMIC POTENTIAL OF CHERKASSY REGION AGRICULTURAL INDUSTRY

Economic potential research is a complex socio-economic process characterized by a variety of approaches to its implementation. One of the easiest of using is an elemental (resource) approach that should be considered comprehensively, carrying out a diagnostic of economic potential over all time periods of the research object. The research of the first two components (namely, resource and reserve components) is relevant, because the quality of its formation and using affects on the future outcome of the economic development of the research object. The purpose of the article is to study the prospects of economic potential development of the agricultural sector of Cherkasy region according to availability of appropriate resource and reserve provision Diagnostic of economic potential of regional agricultural sector consists of such key components as: researshing the possibilities of attracting resources that ensure the functioning and development of the agricultural sector at the regional level (characterizing the period of preparation for the main activity process, is the prospect of development); formation of the necessary reserves for the economic process (period of transformation the resources into reserves, taking into account internal competences and external capabilities); realization of the formed reserves (characterizes the effectiveness and consequences of formed reserves using). In the article the features of economic potential diagnostics of regional agricultural sector by the resource (element) approach are considered. Three key components of diagnostics are distinguished according to time intervals of the research object, such as: resource, reserve and result. The peculiarities of resource and reserve provision of economic potential of Cherkassy region agricultural industry are characterized, researching the property, labor and financial potential of the industry. In order to evaluate the property potential of agricultural sector of the region there was reviewed statistical data detailing the state of such resources as: land, agricultural machinery and equipment, long-term biological assets and property of agricltural enterprices. As resource indicators of labor potential was chosen such indicators as: population size, natural growth, demographic burden on the able-bodied population, unemployment rate, educational level, migration balance, salary. To characterize the financial potential of agricultural sector there was worked out such indicators as: state financial support of agricultural producers (cheapening of lending), volume of mastered capital investments in the agricultural area.

FAKTOR INTERNAL DAN EKSTERNAL DALAM WHISTLE BLOWER SYSTEM

Riset ini bertujuan untuk meneliti peran organisasi profesi auditor internal serta lembaga perlindungan saksi sebagai faktor eksternal yang mempengaruhi auditor eksternal sebagai whistle blower. Riset ini juga menggali pengaruh kompetensi, sikap moral, serta perilaku etis dari auditor internal untuk menjadi whistle blower. Sampel penelitian ini sebanyak seratus satu (101) auditor internal dari beberapa perusahaan di Indonesia. Metode utama penelitian ini adalah penelitian survei, yaitu penelitian yang dilakukan dengan mengambil sampel dari populasi dan menggunakan kuisioner. Partial Least Square digunakan untuk menganalisis data penelitian. Hasil uji statistik penelitian ini menunjukkan bahwa hanya perilaku etis internal auditor yang berpengaruh signifikan bagi seseorang untuk menjadi whistle blower. Meski tidak signifikan sikap moral auditor internal juga mempengaruhi sikap seseorang untuk menjadi whistle blower. Sedangkan keberadaan organisasi profesi dari auditor internal, lembaga perlindungan saksi, serta kompetensi auditor internal tidak dianggap perlu bagi auditor internal untuk menjadi seorang whistle blower. Keterbatasan penelitian ini dikarenakan belum banyaknya penelitian tentang whistle blower di Indonesia, sehingga model penelitian ini masih lemah. Di samping itu belum adanya undang-undang whistle blower juga memberi pengaruh terhadap penelitian ini.