Results 51 to 60 of about 426,325 (222)

Empirical evidence of the moderating effect of effective audit committee on audit experience in the public sector: Perception of internal auditors [PDF]

, 2014
Researches that focus on the moderating effect of effective audit committee within the public sector setting are very scanty or no attention has been given at all.Therefore, the objective of this study is to empirically examine the moderating effective ...
Badara, Mu’azu Saidu, Saidin, Siti Zabedah   +1 more
core   +2 more sources

Planning and Conducting Internal Audit Missions at The Public Procurement Department Level Within a Contracting Authority [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2021
This paper aims to highlight the role of public internal audit in a public entity and the importance of conducting audit missions aimed at achieving the objectives proposed by the efficiency and effectiveness of risk management, adding value to the ...
Camelia Mădălina BELDIMAN
doaj   +1 more source

Bank Specific Determinants of Internal Audit Effectiveness: Evidence from Private Banks in Ethiopia

, 2021
This study has examined factors that affect internal audit effectiveness in the Ethiopian private commercial banks. Five hypotheses were formulated based on a comprehensive review of past literature.
W. Kassie
semanticscholar   +1 more source

Enhancing Procurement Integrity: Key Factors Influencing Internal Audit Effectiveness in Tanzania Public Procurement

International Journal of Business and Economic Studies
This paper analyses the effects of internal audit competence, independence and procedures on internal audit effectiveness in the procurement process in the public sectors of Tanzania.
Joseph Davi̇d, M. Ntegwa
semanticscholar   +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

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

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 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

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