Results 11 to 20 of about 426,325 (222)
Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Vietnam
International Journal of Financial Studies, 2022 This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of internal audit, the competence of internal auditors, management support for internal audit, and quality of internal audit work.
Thu Trang Ta, Thanh Nga Doan
doaj +2 more sources
Cogent Business & Management, 2022 This study examined how job satisfaction affected the link between internal audit effectiveness and human capital dimensions in the context of Jordanian commercial banks.
Mohannad Obeid Al Shbail +3 more
doaj +2 more sources
Examining the critical factors of internal audit effectiveness from internal auditors' perspective: Moderating role of extrinsic rewards. [PDF]
Heliyon, 2023 An effective internal auditor can support an organization in achieving its goals and protect its assets and funds. However, to be effective, the internal auditors need to be empowered with relevant resources.
Alqudah H +6 more
europepmc +2 more sources
Internal audit effectiveness: operationalization and influencing factors [PDF]
Managerial Auditing Journal, 2019 Purpose The purpose of this paper is to introduce a framework that presents how internal audit effectiveness can be operationalized and what factors are available to influence the effectiveness. Internal audits have become one of the key practices for organizations to control the adherence of their processes to standard procedures and regulations. The
Türetken, Oktay +2 more
openaire +3 more sources
Riset Akuntansi dan Keuangan Indonesia, 2021 This research was to determine how the influence of Moral Character and Ethical Awareness of Internal Auditor withWhistleblowing System Implementation as moderating variable (Empiricial Study of Non Bank State-Owned Enterprises in Palembang).
B Betri, Etty Murwaningsih
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The effect of internal audit effectiveness, auditor responsibility and training in fraud detection [PDF]
Contabilitate şi Informatică de Gestiune, 2017 The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection.
George Drogalas +3 more
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Internal Audit Effectiveness and Audit Committee Characteristics: Empirical Evidence from Pakistan
iRASD Journal of Management, 2021 Internal audit function (IAF) is a critical component of corporate governance mechanisms, and researchers have argued that internal audit effectiveness (IAE) is of utmost importance to serve the purpose. The study attempts to contribute to a better understanding on the role of audit committee (AC) characteristics (i.e. AC size, AC meeting frequency, AC
Amad Rashid +2 more
openaire +4 more sources
Critical Literature Review on Internal Audit Effectiveness
Open Journal of Business and Management, 2020 This paper attempts to critically review literature on internal audit effectiveness. Some empirical findings were selected for the study. It was revealed that studies concentrated on public sector organizations. Also, internal auditors’ attributes were identified as the key for the measurement of internal audit effectiveness and that the ...
E. Yeboah
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Applied Mathematics & Information Sciences, 2023 : The goal of this study is to ascertain the moderating role that management support has in internal audit effectiveness in Jordan, as well as the impact of system quality and user quality of information technology.
An International +9 more
semanticscholar +1 more source
Internal audit effectiveness as a boon to public procurement performance: a multi mediation model
Cogent Economics & Finance, 2023 As part of Governments of Ghana efforts to deal with misappropriation of public sector resources, the Internal Audit Agency Act, 2003 (Act 658) was established to ensure probity, accountability, and transparency in the management of public sector ...
Michael Karikari Appiah +4 more
semanticscholar +1 more source