INTERNAL AUDIT FUNCTION SEBAGAI PENYEDIA “KENYAMANAN” KOMITE AUDIT [PDF]
Jurnal Akuntansi Multiparadigma, 2020 : Internal Audit Function as a "Convenience" Provider for Audit Committee. This study explained the meaning of "comfort" in the perspective of the internal audit function (IAF) with the audit committee.
Debi Setyawati, Yustrida Bernawati
doaj +3 more sources
Internal Audit Function and Audit Fees: Evidence from Nigeria
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam, 2021 The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses random effect regression model to
Muqaddam Oyetunji Ali +1 more
doaj +2 more sources
Internal audit functions and audit outcomes: Evidence from Indonesia
Cogent Business & Management, 2020 The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making.
Achmad Dzulfikar Dzikrullah +2 more
doaj +4 more sources
Frontier AI developers need an internal audit function. [PDF]
Risk AnalAbstractThis article argues that frontier artificial intelligence (AI) developers need an internal audit function. First, it describes the role of internal audit in corporate governance: internal audit evaluates the adequacy and effectiveness of a company's risk management, control, and governance processes.
Schuett J.
europepmc +4 more sources
Audit committee effectiveness, internal audit function and sustainability reporting practices [PDF]
AJAR (Asian Journal of Accounting Research), 2022 Purpose – The purpose of this study is to examine the association between audit committee effectiveness (ACE), internal audit function (IAF) and sustainability reporting practices.
Zainabu Tumwebaze +4 more
doaj +3 more sources
Internal audit in function of management [PDF]
Ekonomski Signali, 2019 In modern business conditions due to dynamic changes in capital requirements, owners of capital and investors, a reliable and independent opinion on the financial statements of the companies that are their subject is required.
Trklja Radmila +2 more
doaj +2 more sources
Analysis of the Influence of the Internal Audit Function on Audit Fees
Revista de Contabilidad: Spanish Accounting Review, 2019 The aim of this paper is to analyse the relationship between the internal audit function and auditor's fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980).
Laura Sierra García +2 more
doaj +5 more sources
Internal audit in the function of management [PDF]
Oditor, 2018 In modern business conditions, more and more attention is paid to the introduction of internal audit in our everyday practice and its development and improvement.
Novaković Srđan +2 more
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Compliant in principle! and in practice? Internal audit at listed companies in the Netherlands: beyond compliance with the Dutch Corporate Governance Code [PDF]
MAB, 2020 The revised Dutch Corporate Governance Code of 2016 (hereafter “the Code”) comprises provisions regarding the existence of an internal audit function.
Robert Bogtstra +2 more
doaj +3 more sources
Financial Auditors’ Perception on the Added Value of Internal Audit Services [PDF]
Audit Financiar, 2022 In the current business environment, which has radically changed due to either socio-economic turmoil caused by economic or health crises (such as the COVID-19 pandemic) or due to technology and digitalization, internal audit has gained an important role
Nicoleta FARCANE +2 more
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