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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
Applied Mathematics & Information Sciences, 2023 : The goal of this study is to ascertain the moderating role that management support has in internal audit effectiveness in Jordan, as well as the impact of system quality and user quality of information technology.
An International +9 more
semanticscholar +1 more source
COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy
Cogent Business & Management, 2023 With the spread of the COVID-19 pandemic, the accounting and auditing profession has been exposed to additional risks, challenges, and serious threats that affect audit quality; audit timeliness.
Anas Rasheed Bajary +2 more
semanticscholar +1 more source
Internal audit functions and sustainability audits: Insights from manufacturing firms
Cogent Business & Management, 2023 We examined the nexus between four internal audit functions (IAF) and sustainability audits (SA) of manufacturing firms. The specific IAF employed in this study were; risk management practices (RMP), sustainability sensitivity (SS), internal audit ...
G. K. Amoako +3 more
semanticscholar +1 more source
The determinants of internal audit quality
European Journal of Management and Business Economics, 2023 PurposeThis study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.Design/methodology/approachThe sample is constituted by Portuguese internal ...
António Samagaio, Teresa Felício
semanticscholar +1 more source
THE FUTURE ROLE OF THE INTERNAL AUDIT FUNCTION: ASSURE. BUILD. CONSULT
EDPACS: The EDP Audit, Control, and Security Newsletter, 2023 Chambers (2022) recently raised “a red flag” by pointing out that internal auditors have been unduly placing Environmental, Social, and Governance (ESG) risks on the back burner.
R. Lenz, Florian Hoos
semanticscholar +1 more source
Corporate Governance and Organizational Behavior Review, 2022 Internal audit effectiveness has become critical in helping businesses achieve their objectives. In today’s business world, information technology (IT) is frequently used in internal audit activities.
Mithkal Hmoud Alqaraleh +3 more
semanticscholar +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
International Journal of Financial Studies, 2022 The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks.
B. Jarah +3 more
semanticscholar +1 more source
Cogent Economics & Finance, 2022 This study provides a critical review of the literature that examines and analyses how Fraud Prevention mediates the Effect of Internal Audit, Risk Management, Whistle Blowing System and Big Data Analytics on the Prevention of Financial Crime Behaviour ...
I. Putra +4 more
semanticscholar +1 more source