Results 31 to 40 of about 31,486 (252)

An Internal Audit Expectation Gap in Poland

open access: yesAnnales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2021
Theoretical background: One of the factors influencing internal audit effectiveness is the expectation gap understood as the extent to which the function does not meet the expectations of auditees, managers, executives, and audit committee members ...
Lena Grzesiak
doaj   +1 more source

Bank Internal Audit Features

open access: yesVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2018
The essence and legal bases of internal audit in works of scientists are investigated. The principles of organization of internal audit of the main activity in banks are studied. The article describes the main organization principles of internal audit of
P.O. Kutsyk, M.Yu. Chik
doaj   +1 more source

FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS

open access: yesJurnal 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
doaj   +1 more source

Temporal Trends and Short‐ and Long‐Term Mortality of People With Acute Myocardial Infarction and Rheumatoid Arthritis: A Nationwide Cohort Study

open access: yesArthritis Care &Research, EarlyView.
Objective We investigated whether a diagnosis of rheumatoid arthritis (RA) affects the quality of inpatient acute myocardial infarction (AMI) care and long‐term mortality post‐AMI. Methods We analyzed data from 784,091 adults, 6,047 with a diagnosis of RA, from England and Wales hospitalized with AMI between 2005 and 2019 from the Myocardial Ischaemia ...
Megan Butler   +8 more
wiley   +1 more source

Financial ecological environment and internal audit outsourcing: evidence from survey in China

open access: yesChina 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
doaj   +1 more source

Evaluation of a Novel Electric Health Record Sidecar Application to Display Rheumatoid Arthritis Clinical Outcomes During Clinic Visits: Results of a Stepped‐Wedge Cluster Randomized Pragmatic Trial

open access: yesArthritis Care &Research, EarlyView.
Objective We developed a novel electronic health record sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk   +16 more
wiley   +1 more source

Teachers’ Motivation to Participate in Internal Audit as a Factor of Educational Quality

open access: yesBaltic 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
doaj   +1 more source

THE PERSPECTIVE OF CORPORATE GOVERNANCE ON THE INTERACTIONS OF INTERNAL AUDIT WITH MANAGMENT AND ITS IMPACT ON THE INTERNAL - EXTERNAL AUDIT LINKAGES

open access: yesCopernican 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
doaj   +1 more source

Retractions in Rheumatology: Trends, Causes, and Implications for Research Integrity

open access: yesArthritis Care &Research, EarlyView.
Objective We aimed to describe the trends and main reasons for study retraction in rheumatology literature. Methods We reviewed the Retraction Watch database to identify retracted articles in rheumatology. We recorded the main study characteristics, authors’ countries, reasons for retraction, time from publication to retraction, and trends over time ...
Anna Maria Vettori, Michele Iudici
wiley   +1 more source

The development of audit history, modern interpretations, especially the organization of the internal audit

open access: yesУченые 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
doaj  

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