Internal audit effectiveness as a boon to public procurement performance: a multi mediation model

Figures & data

Figure 1. Research framework.

Kindly note that the fresearch ramework was complete disarganized, possible due to how it was previously saved. We have replaced it as image and it now reflects the hypotheses in Table 4. Thank you

Table 1. Descriptive statistics—composite means and composite standard deviation

Variable	Indicator	Mean value	Composite mean	Standard deviation	Composite standard dev.	Kurtosis	Skewness
Cultural resilience	CR1	4.044	4.175	0.842	0.837	−0.40	−0.53
	CR2	4.444		0.717		−0.52	−0.90
	CR3	4.037		0.954		0.54	−0.85
Internal audit effectiveness	IAE1	3.770	3.939	1.128	0.935	−0.39	−0.56
	IAE2	3.911		0.839		1.84	−0.97
	IAE3	4.222		0.786		−1.27	−0.41
	IAE4	3.904		1.025		0.07	−0.80
	IAE5	3.889		0.900		0.40	−0.51
Procurement performance	PP1	3.696	4.056	1.117	0.832	−0.82	−0.43
	PP2	4.178		0.769		−1.25	−0.31
	PP3	4.000		0.760		−1.27	−0.53
	PP4	4.052		0.846		−0.41	−0.54
	PP5	4.356		0.672		1.61	−1.01
Relationship resilience	RR1	3.926	3.746	0.875	1.080	−0.48	−0.45
	RR2	3.593		1.231		−0.71	−0.55
	RR3	3.689		1.092		−0.61	−0.59
	RR4	3.807		1.151		0.12	−0.85
	RR5	3.719		1.052		−1.07	−0.34
Strategic resilience	SR1	3.600	3.63	1.123	1.137	−0.50	−0.58
	SR2	3.548		1.287		−1.25	−0.37
	SR3	3.563		1.030		−0.01	−0.64
	SR4	3.837		1.110		−0.43	−0.75

Figure 2. A map showing the locations of Kumasi and Accra.

Figure 3. Cross loadings and path coefficient.

Figure 4. Structural model and hypothesized paths.

Table 2. Scale validation – discriminant validity and convergence validity

	CA	CR	AVE	CR	IAE	PP	RR	SR
Cultural resilience	0.791	0.831	0.624	0.790
Internal audit effectiveness	0.726	0.820	0.568	0.522	0.734
Procurement performance	0.828	0.879	0.594	0.850	0.675	0.771
Relationship resilience	0.877	0.912	0.676	0.521	0.729	0.694	0.822
Strategic resilience	0.712	0.821	0.539	0.430	0.621	0.648	0.632	0.734

CA = Cronbach alpha; CR = composite reliability; AVE = average variance extracted; CR = cultural resilience; IAE = internal audit effectiveness; PP = procurement performance; RR = relationship resilience; SR = strategic resilience. Italic values in the diagonal row are square roots of the AVE.

Table 3. Heterotrait-Monotrait ratio

	Cultural resilience	Internal audit effectiveness	Procurement performance	Relationship pesilience	Strategic pesilience
Cultural resilience
Internal audit effectiveness	0.737
Procurement performance	0.563	0.745
Relationship resilience	0.658	0.785	0.799
Strategic resilience	0.575	0.740	0.808	0.718

Table 4. Structural model

Hypothesized	Paths	R^2	Path coefficients	Total effects	Results
H1a	IAE -> SR	0385	0.621***	0.621***	Supported
H1b	IAE -> CR	0.272	0.522***	0.522***	Supported
H1c	IAE -> RR	0.531	0.729***	0.729***	Supported
H2	IAE -> PP	0.841	0.675***	0.131**	Supported
H3a	CR ->PP		0.631***	0.631***	Supported
H3b	SR -> PP		0.211**	0.211**	Supported
H3c	RR -> PP		0.115^ns	0.115	Not supported
Indirect (mediating) effects
H4a	IAE -> SR -> PP		0.131**		Supported
H4b	IAE -> CR ->PP		0.329***		Supported
H4c	IAE -> RR -> PP		0.084^ns		Not supported

CR = cultural resilience; IAE = internal audit effectiveness; PP = procurement performance; RR = relationship resilience; SR = strategic resilience; *p < 0.10, **p < 0.05; ***p < 0.001; ns = not significant.

Table 5. Construct cross validated redundancy

	SSO	SSE	Q^2 (=1-SSE/SSO)
Cultural resilience	405.000	339.538	0.162
Internal audit effectiveness	675.000	675.000
Procurement performance	675.000	349.322	0.482
Relationship resilience	675.000	445.170	0.340
Strategic resilience	540.000	430.926	0.202

Table A1. Cross loadings

	Cultural Resilience	Internal Audit Effectiveness	Procurement Performance	Relationship Resilience	Strategic Resilience
CR1	0.834	0.380	0.784	0.459	0.439
CR2	0.854	0.355	0.686	0.486	0.281
CR3	0.668	0.514	0.518	0.274	0.283
IAE1	0.433	0.644	0.481	0.521	0.439
IAE2	0.261	0.663	0.302	0.430	0.306
IAE3	0.394	0.821	0.536	0.667	0.482
IAE4	0.300	0.673	0.414	0.458	0.459
IAE5	0.383	0.641	0.550	0.399	0.430
PP1	0.631	0.696	0.700	0.635	0.632
PP2	0.679	0.542	0.837	0.538	0.555
PP3	0.629	0.512	0.796	0.481	0.444
PP4	0.714	0.386	0.791	0.507	0.381
PP5	0.612	0.436	0.721	0.493	0.460
RR1	0.437	0.658	0.573	0.680	0.459
RR2	0.480	0.676	0.661	0.895	0.618
RR3	0.398	0.539	0.545	0.858	0.738
RR4	0.366	0.461	0.432	0.760	0.553
RR5	0.433	0.606	0.589	0.896	0.638
SR1	0.356	0.326	0.510	0.423	0.608
SR2	0.055	0.404	0.281	0.514	0.701
SR3	0.304	0.489	0.420	0.514	0.750
SR4	0.457	0.567	0.622	0.668	0.855

Table A2. Output of variance inflation factor (VIF) test

	VIF
CR1	1.663
CR2	1.792
CR3	1.169
IAE1	1.222
IAE2	1.550
IAE3	1.749
IAE4	1.434
IAE5	1.321
PP1	1.367
PP2	2.292
PP3	1.941
PP4	1.794
PP5	1.547
RR1	1.505
RR2	3.499
RR3	3.206
RR4	2.392
RR5	2.071
SR1	1.193
SR2	1.396
SR3	1.559
SR4	1.693

CR = cultural resilience; IAE = internal audit effectiveness; PP = procurement performance; RR = relationship resilience; SR = strategic resilience.