Results 31 to 40 of about 22,906 (256)

Evaluation of the effectiveness of internal control in risk-oriented audits by internal audit units

Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, 2022
The article aims to integrate the principles of internal control, established in the Russian legislation, with the objectives of internal audit and evaluation of the effectiveness of organizations' internal control. One of the main tasks of internal risk-oriented audits is to assess the effectiveness of organizations' internal control by internal ...
Taras A. Zemtsov, Maksim A. Sorokin
openaire   +1 more source

Faktor-faktor yang Mempengaruhi Efektivitas Fungsi Audit Internal pada Pemerintah Daerah X

Jurnal Riset Akuntansi Terpadu, 2019
The professional challenge of internal auditors in Indonesia is how to provide added value to the organization, especially in ensuring the implementation of good governance and organizational risk management. The limited research in the field of internal
Faiz Zamzami, Rumiyati Rumiyati, Rudi Prasetya Timur   +2 more
doaj   +1 more source

Providing a Pattern for Effective Internal Audit from Beneficiary’s Perspective [PDF]

مطالعات تجربی حسابداری مالی, 2019
This paper is intended to provide a pattern for effective internal audit function and to recognize its components. The considered statistical group of this research includes experienced managers in public companies, members of audit committees and ...
Mohammad Jafar Zivari Kamran, Hossien fakhari   +1 more
doaj   +1 more source

The Effect of Internal Audit on The Prevention of Fraud

Jurnal Ekonomi, Bisnis & Entrepreneurship, 2023
This study aims to determine the effect of internal audits on fraud prevention. The formulations in this study are has the internal audit at the Selaawi Garut Unit Bank (BRI) adequately, does internal audit affect the prevention of fraud in the bank (BRI) Selaawi Garut Unit. The research method in this study is to use quantitative methods.
Delina Pitriani, Shinta Dewi
openaire   +1 more source

ANALISIS PERANAN AUDIT MUTU INTERNAL SEBAGAI ALAT BANTU DALAM MENUNJANG EFEKTIVITAS MANAJEMEN PADA STMIK STIKOM INDONESIA

Jurnal Penjaminan Mutu, 2017
Educational institutions are one of the growing organizations with the complexity of existing problems. Started from applying Tri Darma Perguruan Tinggi, where lecturers are required to be able to carry out teaching activities, research and dedication to
Ayu Gede Willdahlia
doaj   +1 more source

The Impact of the Standards Implementation of Internal Audit Attributes on the Internal Control System Effectiveness: A Field Study of Banks in Yemen

مجلة الدراسات الاجتماعية, 2020
This study aimed to investigate the impact of the implementation of internal audit characteristics on the effectiveness of the internal control system in banks in Yemen.
Mohammed Ali M. Al-Rubaidi, Abdulelah Ahmed Khobah   +1 more
doaj   +1 more source

THE PERSPECTIVE OF CORPORATE GOVERNANCE ON THE INTERACTIONS OF INTERNAL AUDIT WITH MANAGMENT AND ITS IMPACT ON THE INTERNAL - EXTERNAL AUDIT LINKAGES

Copernican Journal of Finance & Accounting, 2021
Literatures based on developed countries suggest an interaction of internal audit with management has impact on the internal-external audit linkages and the interactions and linkages have their own contribution toward the realization of good corporate ...
Dawit Tadesse Tiruneh
doaj   +1 more source

Temporal Trends and Short‐ and Long‐Term Mortality of People With Acute Myocardial Infarction and Rheumatoid Arthritis: A Nationwide Cohort Study

Arthritis Care &Research, EarlyView.
Objective We investigated whether a diagnosis of rheumatoid arthritis (RA) affects the quality of inpatient acute myocardial infarction (AMI) care and long‐term mortality post‐AMI. Methods We analyzed data from 784,091 adults, 6,047 with a diagnosis of RA, from England and Wales hospitalized with AMI between 2005 and 2019 from the Myocardial Ischaemia ...
Megan Butler, Nicholas Weight, Muhammad Rashid, Rodrigo Bagur, Purvi Parwani, Samantha Hider, Edward Roddy, Robert Butler, Mamas A. Mamas   +8 more
wiley   +1 more source

Exploring organizational drivers of internal audit effectiveness: insights from an emerging market

Cogent Business & Management
This study examines the key factors influencing the effectiveness of internal audit functions in businesses operating in emerging markets, with a particular focus on Vietnam.
Thi Du Nguyen, Thi Hong Nga Nguyen, Tam Huy Nguyen   +2 more
doaj   +1 more source

The Influence Of Moral Character and Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating Variable

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
doaj   +1 more source