Auditees’ Perception on Accountability Index: A Study in a Malaysian Public University

Studies have shown that success implementation of a system could affect users’ perception towards the system and in turn influence their acceptance or reluctance towards the system. This study examines auditees’ perception toward Accountability Index, an audit rating system. This study also examines whether auditees’ demographic profile influences their perception on the audit rating system. A questionnaire survey was adopted on 116 top and middle management staff in a Malaysian public university. The results show that auditees were receptive towards the idea of the Internal Audit Department to implement Accountability Index. The results also show that three demographic profile, namely, position, service years in the current department and the university contributed towards the variation in auditees’ perception on Accountability Index. The findings in this study provide further understanding on the importance of an audit rating system for organizational success.