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Objective Branch Selection with Multi Criteria Decision Making in Internal Audit Planning
Pamukkale Üniversitesi İşletme Araştırmaları Dergisi, 2023 In recent years, expectations from internal audit have changed with globalization, diversification of risks, technological innovations and developments, international standards and legal regulations.
Kaan Ramazan Çakalı, Gürol Baloğlu
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Scientific Mapping of the Literature on Internal Audit Quality [PDF]
مطالعات تجربی حسابداری مالی, 2023 This study aims to conduct a literature review on internal audit quality literature using bibliometrics methods, including time-trend and impact analysis of studies, journals, authors, institutions, and countries.
Bita Mashayekhi +2 more
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KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH
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
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Internal audit function: a comparison between private and public sector in Nigeria
SHS Web of Conferences, 2017 This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of ...
Madawaki Abdulkadir +2 more
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Applications of Blockchain technology in internal audit’s activities - The lessons for Vietnam
Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2022 Blockchain technology is applied with many preeminent features such as the ability to share transparent data in real-time, high safety and security, detection, and preventing fraud from internal audit activities. This article uses the method of searching,
Lê Hữu Nghĩa, Lâm Thị Hồng Hoa
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The impact of implementing electronic governance on the quality of accounting information in businesses – An applied study. [PDF]
African Journal of Hospitality, Tourism and Leisure, 2019 E-governance has attracted the attention of local as well as the international communities. E-governance is able to implement modern technologies such as the internet and various communication devices to improve the quality of data, accounting and ...
Yaser Saad Zenad +2 more
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The role of fundamental analysis in determining the market value of hospitality, tourism and company shares. [PDF]
African Journal of Hospitality, Tourism and Leisure, 2019 Fundamental analysis is one of the tools to study all the factors that affect the economic situation of the state on the forces of presentation and painting of its currency by measuring the state of economic growth, inflation, interest rates, industrial ...
Ahmed Sami Hasaballah +2 more
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An Internal Audit Expectation Gap in Poland
Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2021 Theoretical background: One of the factors influencing internal audit effectiveness is the expectation gap understood as the extent to which the function does not meet the expectations of auditees, managers, executives, and audit committee members ...
Lena Grzesiak
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FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS
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
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Financial ecological environment and internal audit outsourcing: evidence from survey in China
China Journal of Accounting Studies, 2021 This paper examines the determinants of internal audit outsourcing from the macro perspective of financial ecological environment. We find that in regions with a poor financial ecological environment, firms are more likely to outsource internal audit and
Jing Du, Wanfu Li, Bin Lin, Donghui Wu
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