Results 31 to 40 of about 3,270,843 (391)
The role of internal audit in improving supply chain management in shipping companies
Uncertain Supply Chain Management, 2022 In the backdrop of several recent accounting crises, internal auditing has emerged as a major force in supporting effective controls and risk management.
B. Jarah +2 more
semanticscholar +1 more source
The Internal Audit Dilemma - The Impact of Executive Directors Versus Audit Committees on Internal Auditing Work [PDF]
SSRN Electronic Journal, 2017 PurposeThe purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs).Design/methodology/approachThis study is based on data collected from the Common Body of Knowledge (CBOK) study conducted by the Institute of Internal Auditors Research ...
Eulerich, Marc +2 more
openaire +2 more sources
MASA DEPAN PERAN AUDIT INTERNAL DI INDONESIA
Jurnal Akuntansi Multiparadigma, 2022 Abstrak – Masa Depan Peran Audit Internal di Indonesia Tujuan Utama – Penelitian ini bertujuan untuk mengkaji penelitian terkait audit internal di Indonesia dan memberikan masukan terkait topik penelitian selanjutnya.
Dini Kamilia Salma
doaj +1 more source
Internal Audit Function and Audit Fees: Evidence from Nigeria
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam, 2021 The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses random effect regression model to
Muqaddam Oyetunji Ali +1 more
doaj +1 more source
Internal audit: A case study of impact and quality of an internal control audit
International Journal of Auditing, 2022 Traditionally, when companies needed assistance regarding internal controls, they turned to an external auditor (EA). However, now, due to an ongoing tightening of legal requirements and practices regarding the independence of EAs, this assistance has been restricted.
openaire +2 more sources
INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY: A LITERATURE REVIEW
Journal of Empirical Economics and Social Sciences, 2021 The purpose of this research; it is examine the relationship between internal auditing and financial reporting quality. In this study, national and international studies investigating the relationship between internal auditing and financial reporting ...
İlknur Eskin
semanticscholar +1 more source
HOW DO SUSTAINABILITY ASSURANCE, INTERNAL CONTROL, AUDIT FAILURES INFLUENCE AUDITING PRACTICES?
MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES, 2023 The main objective of this research is to examine the association between sustainability assurance audit failures and internal control and auditing practices.
E. Ahmed +3 more
semanticscholar +1 more source
Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: The role of the internal audit chief is pivotal in the internal audit sector, as they play a crucial role in enhancing the company's internal controls and ensuring the quality of financial reporting.
Azam Valizadeh Larijani, Fahimeh Hasani
doaj +1 more source
, 2021 The purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from Uganda's ...
T. Kaawaase +3 more
semanticscholar +1 more source
Audit committee effectiveness, internal audit function and sustainability reporting practices
Asian Journal of Accounting Research, 2021 PurposeThe purpose of this study is to examine the association between audit committee effectiveness (ACE), internal audit function (IAF) and sustainability reporting practices.Design/methodology/approachUsing a cross-sectional and correlational design ...
Zainabu Tumwebaze +4 more
semanticscholar +1 more source