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
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 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
The Effect of The Existence of Internal Audit Function and Internal Audit Disclosure [PDF]
Journal of Auditing, Finance, and Forensic Accounting, 2021 This study aims to examine and analyze the effect of the existence of an internal audit function (IAF) and internal audit disclosure (DIA) on external audit fees in non-financial companies listed on the Indonesia Stock Exchange in 2015-2019. The approach used in this study is a quantitative study consisting of 327 samples with purposive sampling ...
Putri Retno Asri, Erfan Muhammad
openaire +1 more source
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
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 +1 more source
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
doaj +1 more source
Development of the evaluation function of internal audit
Путеводитель предпринимателя, 2020 The article defines and describes the stages of the transformation of its functions in the evaluation of internal audit, based on a retrospective evaluation of the development of the stages and methodology of internal audit in the credit organizations ...
N. V. Timofeeva
doaj +1 more source
The Impact of Digital Transformation on the Internal Audit Quality and its Reflection on Enhancing the Quality of Financial Reporting " An Empirical Study" [PDF]
المجلة العلمية للدراسات والبحوث المالية والإدارية, 2022 There have been many developments in the internal audit over time in terms of standards, organizational dependency, independence, the emergence of digital transformation and its relationship to improving the quality of internal auditing and its role in ...
جمـــــــــال سعـــــد خطــــــاب +2 more
doaj +1 more source
Leading an Internal Audit Function for The 21st Century – Experience of Telekom Malaysia
Asian Journal of Accounting Perspectives, 2009 Whilst the management philosophy and strategic thrusts in building an effective internal audit (IA) function are becoming clearer to most CAEs, the future must-win battle is really in Talent Management, as the competition from both outside and inside the
Hashim Mohammed
doaj +5 more sources