Results 321 to 330 of about 3,270,843 (391)

Evidence on Internal Audit Effectiveness from Transitioning to Remote Audits Because of COVID-19

Social Science Research Network, 2021
As in-person audits were banned by governments and company policies due to COVID-19, internal auditors had to transition to remote audits to perform their work.
Marc Eulerich, M. Wagener, David A. Wood
semanticscholar   +1 more source

Determinants of adoption of computer‐assisted audit tools and techniques among internal audit units in Ghana

Electronic Journal of Information Systems in Developing Countries, 2021
This study investigates the determinants of adoption of computer‐assisted audit tools and techniques (CAATTs) among internal audit units in Ghana. Data for the study was drawn from a sample of 75 private and state‐owned enterprises through questionnaires
B. Awuah, J. M. Onumah, King Carl Tornam Duho   +2 more
semanticscholar   +1 more source

Internal audit functions, financial reporting quality and moderating effect of senior management support

, 2021
Purpose The purpose of this paper is to demonstrate the relationship between internal audit functions (IAF) and financial reporting quality (FRQ) and whether such a relationship is moderated by senior management support (SMS) in listed companies in ...
Abdulkadir Madawaki, Aidi Ahmi
semanticscholar   +1 more source

Internal audit quality and earnings management: evidence from the UK

Managerial Auditing Journal, 2021
Purpose This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices.
Hazem Ramadan Ismael, Hany Kamel
semanticscholar   +1 more source

ENHANCING INTERNAL AUDIT QUALITY IN JORDANIAN INSURANCE COMPANIES A COSO FRAMEWORK PERSPECTIVE

EDPACS: The EDP Audit, Control, and Security Newsletter
This study assesses the efficacy of the COSO framework in improving internal audit quality in Jordanian insurance firms across five dimensions: control environment, risk assessment, control activities, information and communication, and monitoring. Using
S. Alrahamneh
semanticscholar   +1 more source

Effects of digitalisation of organisations on internal audit activities and practices

Managerial Auditing Journal, 2021
Purpose This paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation.
Nathanaël Betti, Gerrit Sarens, Ingrid Poncin   +2 more
semanticscholar   +1 more source

Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania

Managerial Auditing Journal, 2021
Purpose The purpose of this study is to examine how the level of attributes of the internal audit function relates to the effectiveness of internal audit services in local government authorities (LGAs) in Tanzania.
Athuman Kalokola Mahyoro, P. Kasoga
semanticscholar   +1 more source

The Audit Committee and Internal Audit

Managerial Auditing Journal, 1993
Audit committees have been established with varying success in recent years. Although they should have a broad mandate to deal with a range of corporate issues, the committees often concentrate primarily on external audit reviews. This tendency can be addressed through the development of a close relationship between the audit committee and internal ...
openaire   +1 more source

Influence of audit committees on internal audit conformance with internal audit standards

Managerial Auditing Journal, 2015
Purpose – This study aims to provide empirical evidence of the association between audit committee characteristics and internal audit conformance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA). Design/methodology/approach
openaire   +1 more source

Understanding the internal audit function in a digitalised business environment

, 2020
Purpose This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment.
Nathanaël Betti, Gerrit Sarens
semanticscholar   +1 more source