Asia Pacific University Library catalogue

A project submitted in partial fulfillment of the requirements of Asia Pacific University of Technology and Innovation for the degree of B.A. (Hons) in Accounting and Finance with a specialism in Internal Audit (UC3F1906AF(IA)).

In this research, the primary objective is to analyse and examine the impacts of internal audit quality on corporate governance reflection in commercial banks in Malaysia. The researcher aims to discovery how the variables of internal audit quality impact the corporate governance reflection in Malaysian commercial banks because well-organized governance system, which ensures the integrity of financial reporting process, is crucial in various industries, especially in banking industry. The primary method is used to conduct data. There are four distinct variables of internal audit quality, which include internal audit independence, competence and due professional care, scope of work as well as Quality Assurance and Improvement Program (QAIP). The data is collected from the targeted respondents, who are the staffs of accounting and finance department and internal audit department in Malaysian commercial banks. Besides, Statistical Package of the Social sciences (SPSS) is used to date analysis and presentation. Ultimately, the findings discovered that all the variables have significant and positive relationships with corporate governance reflection in commercial banks in Malaysia. The conclusion stated that internal audit quality is crucial to corporate governance reflection, especially competence and due professional care of internal auditor. The researcher also suggests some points for future researchers to produce better researches. The recommendation of this research is the ways of maintaining a good corporate governance reflection in banking industry and the ways of improving such variables of internal audit quality.