Results 181 to 190 of about 426,325 (222)

Signalling of internal audit effectiveness

South African Journal of Accounting Research, 2022
This article is based on the DCom study of thefirst author at the University of Pretoria under the supervision of the co-authors. (https://repository.up.ac.za/handle/2263/85675) ; The internal audit function is increasingly recognised as an important internal governance mechanism and consequently factors that contribute to its effectiveness are now an ...
Jabile Brenda Pooe, Karin Barac, Kato Plant, Blanche Steyn   +3 more
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Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management

Journal of Economic and Administrative Sciences, 2016
Purpose The purpose of this paper is to investigate the direct relationship between internal auditor’s characteristics[1] and internal audit effectiveness[2], and the moderating effect of senior management[3] support. Design/methodology/approach Standard multiple regression and moderated multiple regression are applied, and the data were collected ...
Khaled Ali Endaya, Mustafa Mohd Hanefah
openaire   +2 more sources

Designing an internal audit effectiveness model for public sector: qualitative and quantitative evidence from a developing country

Journal of Facilities Management, 2023
Purpose In recent decades, managerial desire to use internal audit services to promote well-controlled organizational processes has significantly increased in the public sector.
Ahmed Mohammed Jasim Shuwaili, Reza Hesarzadeh, Mohammad Ali Bagherpour Velashani   +2 more
semanticscholar   +1 more source

Determinants of Internal Audit effectiveness

Research Journal of Finance and Accounting
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Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect

Managerial Auditing Journal, 2022
Purpose This paper aims to examine the impact of two psychological drivers, namely, psychological capital (PsyCap) and moral courage on internal audit effectiveness (IAE) and whether there is a substitution effect or complementary role of these ...
Imen Khelil
semanticscholar   +1 more source

Evidence on Internal Audit Effectiveness from Transitioning to Remote Audits Because of COVID-19

Social Science Research Network, 2021
As in-person audits were banned by governments and company policies due to COVID-19, internal auditors had to transition to remote audits to perform their work.
Marc Eulerich, M. Wagener, David A. Wood
semanticscholar   +1 more source

Impacts of reporting lines and joint reviews on internal audit effectiveness

Managerial Auditing Journal, 2022
Purpose This paper aims to examine the extent to which two commonly recommended information sharing and communication interventions, direct reporting lines between the internal audit function (IAF) and the audit committee (AC) and their joint reviews of
Yusun Jung, M. Cho
semanticscholar   +1 more source

Measurement of Internal Audit Effectiveness: Construction of Index System and Empirical Analysis

, 2021
This study starts with the architecture design of the internal audit effectiveness measurement index system, taking internal audit effectiveness as the measurement target, from the three dimensions of audit performance, audit capability, and audit "three
Qiu Gaosong, Yuan Le-ping
semanticscholar   +1 more source

Target effectiveness of internal audit

Buhuchet v zdravoohranenii (Accounting in Healthcare), 2023
The article presents the main definitions of the effectiveness of internal audit. The analysis of the regulatory regulation of the effectiveness of internal audit is carried out. The target effectiveness of internal audit is determined. The constituent elements of the effectiveness of internal audit are given.
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