Results 31 to 40 of about 50,191 (158)
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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Ученые записки Российской академии предпринимательства, 2021 The article presents fragments of history, audit types, characteristics of the organization of internal audit in holding entities.
A. M. Pronina
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Teachers’ Motivation to Participate in Internal Audit as a Factor of Educational Quality
Baltic Journal of Sport and Health Sciences, 2018 In recent years a strategy of high quality education has been established in education policy, stimulating the adoption of transparent education quality assessment system, the basic component of which is internal / external audit.
Liudmila Rupšienė, Vilija Targamadzė
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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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Internal audit functions and audit outcomes: Evidence from Indonesia
Cogent Business & Management, 2020 The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making.
Achmad Dzulfikar Dzikrullah +2 more
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Copernican Journal of Finance & Accounting, 2021 Literatures based on developed countries suggest an interaction of internal audit with management has impact on the internal-external audit linkages and the interactions and linkages have their own contribution toward the realization of good corporate ...
Dawit Tadesse Tiruneh
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Peranan Internal Audit dalam International Standars Audit
Karimah TauhidAkselerasi digital serta munculnya risiko baru seperti siber, AI, dan tuntutan ESG pada periode 2020–2025 telah mengubah ekspektasi pemangku kepentingan terhadap fungsi auditor. Standar audit global, International Standards on Auditing (ISA), yang bertujuan meningkatkan kualitas audit, harus diimplementasikan dalam konteks risiko yang terus berkembang ...
Putri Permatasari +3 more
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A Survey on Key Components of Internal Audit [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Literature shows that a great number of research about different areas of internal audit have been accomplished; however, there is no any framework for the key elements of the internal audit neither in Iran nor in other countries.
Bita Mashayekhi, Alemeh Yazdanian
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Risk Based Audit oleh Satuan Kerja Audit Intern pada PT. Bank JAT
Jurnal Ekonomi Akuntansi dan Manajemen, 2018 Based on Indonesia Bank Regulation Number 11/25/PBI/2009 about changes to the regulations of Bank of Indonesia Number 5/8/PBI/2003 which requires commercial banks in Indonesia to apply risk management in banking activities.
Devi Afifah Sukmawardhani Achmad
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DEFINING MOMENTS IN THE EMERGENCE AND EVOLUTION OF INTERNAL AUDIT IN OUR COUNTRY
Bulletin of "Carol I" National Defense University, 2021 The appearance and improvement of the internal audit activity in the public and private entities from Romania represented and constitutes a natural necessity, a consequence of the tendencies and practices manifested on international and European level ...
Vasile TIMOFTE
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