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.
Social Cognitive Theory; Self-Efficacy; On-The-Job Training; Information Technology Audit; Internal Auditor
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How to Cite
WONGPINUNWATANA, Nitaya; PANCHOO, Patcharamai. Creating Self-Efficacy In Internal Auditors For Information Technology Audits: An On-The-Job Training Perspective. International Journal of Management & Information Systems (IJMIS), [S.l.], v. 18, n. 3, p. 213-222, july 2014. ISSN 2157-9628. Available at: <https://www.cluteinstitute.com/ojs/index.php/IJMIS/article/view/8707>. Date accessed: 19 sep. 2017. doi: https://doi.org/10.19030/ijmis.v18i3.8707.