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The Defects and Improvements of the Internal Control Audit in Chinese Universities with respect to the Probabilistic Hesitant Fuzzy Environment

Complexity, 2021
This paper analyzes the survey data and qualitative evaluation information of the internal control audit of some universities directly under the Ministry of Education of China (MEC) by using the principal component analysis.
Jingjuan Zhu, Ling Xu, Yunzhong Liu, Dawei Zhu, Liangliang Chen   +4 more
doaj   +1 more source

Promoting the dimensions of sustainable development in tourism using Social Auditing [PDF]

African Journal of Hospitality, Tourism and Leisure, 2020
The practical relevance of the research is the drafting of specific recommendations focused on improvement of the social audit methodology in Transnet in order to facilitate the measurements of sustainable development.
Yaser Saad Zenad, Ahmed Sami Hasaballah , Jawad Kadhim Shlaka   +2 more
doaj  

Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms [PDF]

, 2010
This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and ...
Ho, Sandra, Hutchinson, Marion
core   +2 more sources

Internal Audit (I)

CECCAR Business Review, 2020
According to the international view, the aim of the internal audit is “to enhance and protect the organizational value by providing assurance, advice and advanced knowledge through objective principles based on risk”.This article presents aspects ...
Mirela PĂUNESCU
doaj   +1 more source

Strategy and tactics of writing internal auditors' findings: Between discretion and harsh reality [PDF]

Bankarstvo
In an effort to put into practice a modern approach whereby internal audit becomes a 'trusted advisor', the article discusses the obstacles that internal auditors face.
Drvendžija Jelena
doaj   +1 more source

Internal Auditor Participation in Systems Development Projects [PDF]

, 2003
There are differing viewpoints in the internal auditing literature regarding the role of internal audit in systems development projects. One argument is that internal audit should act as consultants for such projects.
Akers, Michael D., Maher, Meredith
core   +3 more sources

Evaluation of Factors Contributing to the Effectiveness of Internal Audit Quality in Pakistani Commercial Banks

International Journal of Financial Studies, 2023
The Pakistani banking sectors facing numerous challenges because of poor internal audit quality. Internal audit quality has long been a source of contention.
Madiha Afzal
doaj   +1 more source

Pengaruh Kompetensi dan Pelaksanaan Audit Internal dalam Menunjang Efektifitas Pengendalian Internal Penjualan

Binus Business Review, 2010
PT Inti Dufree Promosindo is a subsidiary of PT Sona Topas Tourism Industry, Tbk. The company is one of the biggest retail companies that sell local and imported products. This business is also called duty free shop. PT.
Elisia Elisia, Stefanus Ariyanto
doaj   +1 more source

Advantages and Disadvantages of Using Internal Audit Software in Internal Audit Activities in Businesses

Acta Infologica, 2021
In this article, the advantages of using internal audit software in the internal audit processes of the companies are analyzed. With this article, the manner in which internal audit processes and operations are executed, potential problems, and steps ...
Ali Durdu, Gürbüz Aydın
doaj   +1 more source

Governance factors affecting internal auditors' ethical decision making: an exploratory study [PDF]

, 2007
Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing.
O'Leary, Conor, Stewart, Jenny
core   +2 more sources