Results 261 to 270 of about 293,562 (300)

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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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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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
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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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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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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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