Results 11 to 20 of about 3,270,843 (391)
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 +4 more sources
Constructing internal audit quality evaluation index: evidence from listed companies in Jiangsu province, China [PDF]
Heliyon, 2022 Internal audit quality is the foundation for a company's survival and development across the world. As a result, global efforts have been made to develop a scientific and accurate evaluation index for internal audit quality.
Ren Kai +3 more
doaj +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 +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 +2 more sources
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 +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
A multi-objective optimization approach for integrated risk-based internal audit planning. [PDF]
Ann Oper Res, 2023 Annual audit planning is a multi-criteria decision-making problem faced by internal audit departments of all organizations. Due to the constrained audit resources, the planning process primarily involves the analysis and evaluation of complex factors for
Wang X, Ferreira FAF, Yan P.
europepmc +2 more sources
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 +4 more sources
Internal audit functions and audit outcomes: Evidence from Indonesia
Cogent Business & Management, 2020 The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making.
Achmad Dzulfikar Dzikrullah +2 more
doaj +2 more sources
The influence of internal audit and internal control toward fraud prevention
International Journal of Financial Accounting and Management, 2021 Purpose: This study aimed to determine whether there is an influence of internal audit and internal control on fraud prevention at PT Pos Indonesia (Persero) Bandung.
Bregitta Roemkenya Madolidi Handoyo +1 more
openalex +3 more sources