Browsing by Author "Arooj Naseem"

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    Exploring the Nexus of Senior Management Support, Internal Audit Activities Effectiveness and Information Technology Capabilities: Safeguarding Against Fraud in Pakistan's Banking Sector
    (Library Information Services, COMSATS University Islamabad, Lahore Campus, 2025) Arooj Naseem; FA22-RMS-004; Dr. Samya Tahir; LHR TP 9824
    The study aims to examine the effect of senior management support (SMS) on internal audit activities effectiveness (IAAE) and fraud mitigation (FM) with information technology capabilities (ITC) as a moderator in Pakistan's banking sector. In the context of Pakistan's banking industry, this study intends to investigate the impact of senior management support on the effectiveness of internal audit activities and fraud mitigation, with information technology capabilities serving as a moderating factor. It provides empirical understanding of the ways in which different parts of an organization interact to influence anti-fraud measures. The study contributes to the current discourse on corporate governance, especially in a developing country with a complicated financial system and a high rate of fraud. The results have significant implications for enhancing financial discipline, regulatory procedures, and governance frameworks. The study fills a significant research gap and provides useful information for financial institutions and regulators by combining information technology capabilities, internal audit activities effectiveness, and senior management support into an integrated framework. The study uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess a conceptual framework based on Agency Theory and the Resource-Based View (RBV). The findings show that fraud mitigation benefits from senior management assistance both directly and indirectly (via IAAE). Effective internal auditing serves as a powerful moderator, highlighting the significance of leadership commitment, resources and audit function autonomy. Although IT can help fraud control systems, it does not by itself increase audit effectiveness, as seen by statistically insignificant moderating effect of IT capabilities on the IAAE–FM connection. These results demonstrate the value of institutional auditing capabilities and strategic management engagement in combating fraud, with technology playing a supporting rather than a central role. The study offers a theoretical framework tailored to the developing countries, which influences both academic research and practical risk management practices in developing economies