3.4 Qualification of the Internal Audit and Firm Performance
The fourth factor of IAC is the qualification of internal audit and it enhances the quality of
internal audit. The member of internal audit who has high qualification can deal with any issue inside
the department of internal audit. Hence, the present study attempts to measure the qualification of
internal audit by questionnaire.
Consistent to agency theory and resource dependence theory and their proponents, qualified
persons help to improve firm performance because they have a clear insight about how to deal with
operation and achieve their work with high quality.