Results 11 to 20 of about 31,486 (252)

Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [PDF]

بررسی‌های حسابداری و حسابرسی, 2023
Objective: The role of the internal audit chief is pivotal in the internal audit sector, as they play a crucial role in enhancing the company's internal controls and ensuring the quality of financial reporting.
Azam Valizadeh Larijani, Fahimeh Hasani
doaj   +1 more source

The Defects and Improvements of the Internal Control Audit in Chinese Universities with respect to the Probabilistic Hesitant Fuzzy Environment

Complexity, 2021
This paper analyzes the survey data and qualitative evaluation information of the internal control audit of some universities directly under the Ministry of Education of China (MEC) by using the principal component analysis.
Jingjuan Zhu, Ling Xu, Yunzhong Liu, Dawei Zhu, Liangliang Chen   +4 more
doaj   +1 more source

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

Constructing internal audit quality evaluation index: evidence from listed companies in Jiangsu province, China

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, Kong Yusheng, Albert Henry Ntarmah, Chen Ti   +3 more
doaj   +1 more source

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 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

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

Pengaruh Kompetensi dan Pelaksanaan Audit Internal dalam Menunjang Efektifitas Pengendalian Internal Penjualan

Binus Business Review, 2010
PT Inti Dufree Promosindo is a subsidiary of PT Sona Topas Tourism Industry, Tbk. The company is one of the biggest retail companies that sell local and imported products. This business is also called duty free shop. PT.
Elisia Elisia, Stefanus Ariyanto
doaj   +1 more source

Internal Audit (I)

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”.This article presents aspects ...
Mirela PĂUNESCU
doaj   +1 more source

Advantages and Disadvantages of Using Internal Audit Software in Internal Audit Activities in Businesses

Acta Infologica, 2021
In this article, the advantages of using internal audit software in the internal audit processes of the companies are analyzed. With this article, the manner in which internal audit processes and operations are executed, potential problems, and steps ...
Ali Durdu, Gürbüz Aydın
doaj   +1 more source