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The relationship between the audit committee, internal audit and firm performance
Journal of Applied Accounting Research, 2020PurposeThis study explores the role played by audit committees (ACs) in illuminating the effectiveness of internal audit (IA) as a facilitator of the achievement of organisational goals, specifically examining whether the AC mediates the relationship ...
Abdulaziz Alzeban
semanticscholar +1 more source
Internal audit: from effectiveness to organizational significance
Managerial Auditing Journal, 2020Purpose From the perspective of two groups of governance actors, this paper aims to understand how internal audit (IA) achieves and consolidates organizational significance.
Mélanie Roussy +2 more
semanticscholar +1 more source
Educational Management Administration & Leadership, 2014
This study seeks to confirm if internal audit, a corporate control process, is functioning effectively in Australian public universities. The study draws on agency theory, published literature and best-practice guidelines to develop an internal audit evaluation framework.
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This study seeks to confirm if internal audit, a corporate control process, is functioning effectively in Australian public universities. The study draws on agency theory, published literature and best-practice guidelines to develop an internal audit evaluation framework.
openaire +3 more sources
Proceedings of the 17th annual computer personnel research conference on -, 1980
With the advent of data communications, computer-based information systems became more user-oriented. At Southeast Banking Corporation, internal auditors interact with information systems on a continuous basis via audit software. Auditors who participate in the development of new systems are employing “preventive auditing” techniques and are ...
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With the advent of data communications, computer-based information systems became more user-oriented. At Southeast Banking Corporation, internal auditors interact with information systems on a continuous basis via audit software. Auditors who participate in the development of new systems are employing “preventive auditing” techniques and are ...
openaire +1 more source
The Association between Internal Audit Operations-Related Services and Firm Operating Performance
, 2020SUMMARY We examine whether operations-related services (ORS) provided by the internal audit function (IAF) bring economic benefits to firms.
Like Jiang +2 more
semanticscholar +1 more source
Data and Metadata
IntroductionThis paper aims to explore the impact of internal audit governance factors on the risk-based auditing adoption of commercial banks in Jordan. The population targeted in this paper were managers of the accounting and finance departments in the
Anber Abraheem Shlash Mohammad +6 more
semanticscholar +1 more source
IntroductionThis paper aims to explore the impact of internal audit governance factors on the risk-based auditing adoption of commercial banks in Jordan. The population targeted in this paper were managers of the accounting and finance departments in the
Anber Abraheem Shlash Mohammad +6 more
semanticscholar +1 more source
Effect of Internal Audit and Accounting Information System on the Effectiveness of Internal Control
Atestasi : Jurnal Ilmiah Akuntansi, 2020This study aims to examine and analyze the effect of internal audit and accounting information systems on the automotive trading company PT. Kars Inti Amanah provides a perspective for the management of similar companies about internal audit and ...
Marwa Yusuf, Lusiana Kanji
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New Frontiers for Internal Audit Research
, 2020Internal audit provides useful and valuable services to organizations and research has established its importance in improving corporate governance. However, the body of internal audit research is still small.
Margaret H. Christ +3 more
semanticscholar +1 more source
, 2020
Purpose Internal audit executives instruct the internal audit department to supervise corporate business management activities, evaluate internal controls and risks and provide recommendations for operating. Therefore, this paper aims to confirm whether
Huixiang Zeng, Li Yang, J. Shi
semanticscholar +1 more source
Purpose Internal audit executives instruct the internal audit department to supervise corporate business management activities, evaluate internal controls and risks and provide recommendations for operating. Therefore, this paper aims to confirm whether
Huixiang Zeng, Li Yang, J. Shi
semanticscholar +1 more source
Audit committee, internal audit function and earnings management: evidence from Jordan
Meditari Accountancy Research, 2019PurposeThis study aims to examine the influence of audit committee existence and internal audit function on the earnings management of companies.Design/methodology/approachThis paper uses generalised least squares regression to investigate the influence ...
Ebraheem Saleem Salem Alzoubi
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