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
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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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A Comparative Historical Analysis of the Development of the Institution of Internal Audit [PDF]
Problemi Ekonomiki, 2018 The aim of the article is to conduct a comparative historical analysis of the development of the institution of internal audit and determine the prerequisites for the formation of a new phase of its development in the context of European integration. The
Semenets Alina O.
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Analysis of the process of internal audit in Ministry of defense of Ukraine
Social Development & Security, 2019 The article is of interest to specialists of internal audit, internal and financial control, and heads (commanders) of structural subdivisions of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, military units, institutions and ...
Andriy Ignatenko +3 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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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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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
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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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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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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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