Results 1 to 10 of about 31,486 (252)
Antecedents and Internal Audit Quality Implications of Internal Audit Effectiveness
International Journal of Business Science and Applied Management, 2021 Cognizant of the growing importance of internal control as a corporate governance mechanism in organizations, this paper investigates factors that are associated with internal audit effectiveness.
Singh, K.S.D. +4 more
doaj +3 more sources
International Journal of Auditing, 2015 Corporate governance mandates and listing rules identify internal audit functions (IAF) as a central internal control mechanism. External audits are expected to assess the quality of IAF before placing reliance on its work.
Mazlina Mat Zain +2 more
exaly +2 more sources
Tikrit Journal of Administrative and Economic Sciences, 2023 Sustainability topics receive more attention, especially in the current era of globalization and rapid environmental changes and the effects of these changes on various business sectors and the need for these sectors to evaluate their performance on a ...
Hussein Ali Mohaisen +2 more
doaj +1 more source
Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and ...
Aboozar Okhravi Joghan +2 more
doaj +1 more source
Internal audit stigma impairs internal audit outcomes
Corporate Ownership and Control, 2021 Prior research finds that the internal audit function (IAF) plays a critical role in organizations, yet there is still a stigma toward the profession. We examine how this stigma affects internal audit outcomes, using three different data sources: survey results from parts of Europe (113 observations) and the United States (124 observations) for the ...
Marc Eulerich +3 more
openaire +2 more sources
The Influential Factors of Internal Audit Effectiveness: A Conceptual Model
International Journal of Financial Studies, 2022 The purpose of this paper is to systematically review the literature on the influential factors of internal audit effectiveness and articulate these factors in a conceptual model.
Ayman Abdelrahim +1 more
doaj +1 more source
The Internal Audit Dilemma - The Impact of Executive Directors Versus Audit Committees on Internal Auditing Work [PDF]
SSRN Electronic Journal, 2017 PurposeThe purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs).Design/methodology/approachThis study is based on data collected from the Common Body of Knowledge (CBOK) study conducted by the Institute of Internal Auditors Research ...
Eulerich, Marc +2 more
openaire +2 more sources
Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Vietnam
International Journal of Financial Studies, 2022 This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of internal audit, the competence of internal auditors, management support for internal audit, and quality of internal audit work.
Thu Trang Ta, Thanh Nga Doan
doaj +1 more source
MASA DEPAN PERAN AUDIT INTERNAL DI INDONESIA
Jurnal Akuntansi Multiparadigma, 2022 Abstrak – Masa Depan Peran Audit Internal di Indonesia Tujuan Utama – Penelitian ini bertujuan untuk mengkaji penelitian terkait audit internal di Indonesia dan memberikan masukan terkait topik penelitian selanjutnya.
Dini Kamilia Salma
doaj +1 more source
Internal Audit Function and Audit Fees: Evidence from Nigeria
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam, 2021 The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses random effect regression model to
Muqaddam Oyetunji Ali +1 more
doaj +1 more source