Results 191 to 200 of about 426,325 (222)

Identifying Organizational Drivers of Internal Audit Effectiveness

International Journal of Auditing, 2009
This study attempts to understand the organizational drivers of internal audit effectiveness in the light of recent changes in the ‘mission’ of internal auditing and its central role in corporate governance. On the basis of data from 153 Italian companies, our survey shows that the effectiveness of internal auditing is influenced by: (1) the ...
ARENA, MARIKA, AZZONE, GIOVANNI
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The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees

International Journal of Auditing, 2015
Corporate governance mandates and listing rules identify internal audit functions (IAF) as a central internal control mechanism. External auditors are expected to assess the quality of IAF before placing reliance on its work. We provide evidence on the effect of IAF quality and IAF contribution to external audit on audit fees. Using data from a matched
Zain, Mazlina, Zaman, Mahbub, Mohamed, Zulkifflee   +2 more
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When Does the Internal Audit Function Enhance Audit Committee Effectiveness?

The Accounting Review, 2023
ABSTRACT I examine whether audit committees (ACs) improve financial reporting reliability by utilizing an internal audit function (IAF) as a resource and use semistructured interviews with chief audit executives and AC chairs to develop an understanding of the nature of AC-IAF relations.
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Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness

Auditing: A Journal of Practice & Theory, 2021
SUMMARY I investigate the impact that adherence to the Institute of Internal Auditors' Core Principles has on the likelihood that an internal auditor's effectiveness is threatened through pressure to modify valid audit findings. I use responses from the Institute of Internal Auditors' 2015 Common Body of Knowledge Practitioner Survey to ...
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The Effect of Internal Auditing on External Audit Work

The Journal of Cost Analysis, 1986
(1986). The Effect of Internal Auditing on External Audit Work. The Journal of Cost Analysis: Vol. 3, No. 1, pp. 33-38.
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Internal audit: from effectiveness to organizational significance

Managerial Auditing Journal, 2020
Purpose From the perspective of two groups of governance actors, this paper aims to understand how internal audit (IA) achieves and consolidates organizational significance. Design/methodology/approach Interviews were conducted with audit committee chairs and chief audit executives from multinational corporations, and the participating corporations’
Mélanie Roussy, Odile Barbe, Sophie Raimbault   +2 more
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Audit Committee Effectiveness, Audit Quality, and Internal Control Information Disclosures

2020
This chapter examined the linkages between audit committees' effectiveness, audit quality, and internal control information disclosure. Empirical evidence on the effect of audit committee effectiveness and audit quality on internal control information disclosure is scanty. Using a 210 firm-year sample of firms listed on the Ghana Stock Exchange for the
Ben Kwame Agyei-Mensah, Otuo Serebour Agyemang, Abraham Ansong   +2 more
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The Effects of Internal Audit’s Core Principles on Audit Characteristics

Journal of International Accounting Research
ABSTRACT We investigate the effect that adherence to the Institute of Internal Auditors’ Core Principles has on mission-based internal audit (IA) characteristics. Using 255 survey responses from Chief Audit Executives in Germany, Switzerland, and Austria, we find that adherence to the Core Principles is associated with a greater scope of
Christopher G. Calvin, Marc Eulerich
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MEASURING AND ASSESSMENT OF INTERNAL AUDIT’S EFFECTIVENESS [PDF]

The Journal of the Faculty of Economics - Economic, 2009
The evolution of internal auditing in the last period was a very dynamic one, being affected by the increasing attention for its role in corporate governance, especially because of its links with internal control and risk management systems.
Bota-Avram Cristina, Palfi Cristina
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Does the chief audit executive gender matter to internal audit effectiveness? Evidence from Tunisia

, 2019
The purpose of this paper is to investigate whether chief audit executive (CAE) gender has a significant impact on the internal audit function (IAF) effectiveness as proxied by the extent to which the internal audit function uses quality assurance ...
A. Oussii, Mohamed Faker Klibi
semanticscholar   +1 more source