Results 11 to 20 of about 293,562 (300)
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
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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
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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
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Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and ...
Aboozar Okhravi Joghan +2 more
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The Effect of The Existence of Internal Audit Function and Internal Audit Disclosure [PDF]
Journal of Auditing, Finance, and Forensic Accounting, 2021 This study aims to examine and analyze the effect of the existence of an internal audit function (IAF) and internal audit disclosure (DIA) on external audit fees in non-financial companies listed on the Indonesia Stock Exchange in 2015-2019. The approach used in this study is a quantitative study consisting of 327 samples with purposive sampling ...
Putri Retno Asri, Erfan Muhammad
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An Internal Audit Expectation Gap in Poland
Annales 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
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EFFECT OF EFFECTIVENESS AUDIT COMMITTEE, INTERNAL AUDIT AND QUALITY OF AUDIT ON PROFIT MANAGEMENT
Jurnal Ipteks Terapan, 2022 The importance of Earnings Management for management is to determine the direction of Stakeholder decisions, it is very important, but Stakeholders will receive a bad impact from Earnings Management because of the number game practice carried out by management such as not obtaining invalid and adequate data so that in determining action they cannot ...
Fristy Dwi Andita Salama, Murdiyati Dewi
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Factors Affecting Internal Audit Reporting on Public Sector in Sri Lanka
JABE (Journal of Accounting and Business Education), 2022 The main purpose of this study is to identify significant factors affecting the effectiveness of internal audit reporting in public sector in the Northern Province, Sri Lanka.
Vickneswaran Anojan
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Audit committee effectiveness, internal audit function and sustainability reporting practices [PDF]
Asian Journal of Accounting Research, 2021 PurposeThe purpose of this study is to examine the association between audit committee effectiveness (ACE), internal audit function (IAF) and sustainability reporting practices.Design/methodology/approachUsing a cross-sectional and correlational design, useable questionnaires were received from 48 financial services firms in Uganda.
Zainabu Tumwebaze +4 more
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Disclosure, 2021 The purpose of this research is to examine the factors that influence the Internal Audit Effectiveness conducted by staff or managers of internal auditors in Jakarta. The independent variabel of this research is Information Technology Usage, and Internal
Idha Azizah, Nurul Fadhilah Farid
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