Results 11 to 20 of about 534,762 (299)

KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH [PDF]

Jurnal Akuntansi, 2016
Penelitian ini menguji efektifitas sistem pengendalian intern, dukungan manajemen dan audit professionalism terhadap keefektifan audit internal. Sampel dalam penelitian ini adalah 39 Inspektorat Daerah dari enam Provinsi.
Hadi Mahmudah, Bambang Riyanto LS
doaj   +2 more sources

FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS [PDF]

Jurnal Akuntansi dan Auditing, 2015
This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship.
Adhista Cahya Mustika
doaj   +2 more sources

Internal Audit (II)

CECCAR Business Review, 2020
According to the international view, the aim of the internal audit is “to enhance and protect the organizational value by providing assurance, advice and advanced knowledge through objective principles based on risk”.
Mirela PĂUNESCU
doaj   +1 more source

Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms [PDF]

, 2010
This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and ...
Ho, Sandra, Hutchinson, Marion
core   +2 more sources

Promoting the dimensions of sustainable development in tourism using Social Auditing [PDF]

African Journal of Hospitality, Tourism and Leisure, 2020
The practical relevance of the research is the drafting of specific recommendations focused on improvement of the social audit methodology in Transnet in order to facilitate the measurements of sustainable development.
Yaser Saad Zenad, Ahmed Sami Hasaballah , Jawad Kadhim Shlaka   +2 more
doaj  

Internal Auditor Participation in Systems Development Projects [PDF]

, 2003
There are differing viewpoints in the internal auditing literature regarding the role of internal audit in systems development projects. One argument is that internal audit should act as consultants for such projects.
Akers, Michael D., Maher, Meredith
core   +3 more sources

Internal Audit [PDF]

, 2009
Quality is very important factor in life of many people in industrial societies. To ensure product of quality or service, organization apply quality management systems. In order to simplify implementing of quality management systems, standards have been introduced to describe requirements of quality management systems. Audits are used to check level of
  +6 more sources

Strategy and tactics of writing internal auditors' findings: Between discretion and harsh reality [PDF]

Bankarstvo
In an effort to put into practice a modern approach whereby internal audit becomes a 'trusted advisor', the article discusses the obstacles that internal auditors face.
Drvendžija Jelena
doaj   +1 more source

Evaluation of Factors Contributing to the Effectiveness of Internal Audit Quality in Pakistani Commercial Banks

International Journal of Financial Studies, 2023
The Pakistani banking sectors facing numerous challenges because of poor internal audit quality. Internal audit quality has long been a source of contention.
Madiha Afzal
doaj   +1 more source

Governance factors affecting internal auditors' ethical decision making: an exploratory study [PDF]

, 2007
Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing.
O'Leary, Conor, Stewart, Jenny
core   +2 more sources