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Internal audit function and AML compliance: the globalisation of the internal audit function
Journal of Money Laundering Control, 2016Purpose This paper aims to consider the role of internal audit function (IAF) in relation to anti-money laundering (AML) compliance and oversight within global banking. The increasing globalisation of banking functions and the mirrored globalisation of financial crime require a renewed look at the role of internal audit. This paper critically examines
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An international study of internal audit function quality
Accounting and Business Research, 2017We investigate organisational and environmental factors that influence firms’ incentives to develop high-quality internal audit functions (IAFs) by using a unique international sample formed by mat...
Like Jiang +2 more
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Outsourcing the internal audit function
Journal of Corporate Accounting & Finance, 1996AbstractOutsourcing internal auditing presents problems that do not arise with other services. The author discusses those unique problems— and how to handle them.
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When Does the Internal Audit Function Enhance Audit Committee Effectiveness?
The Accounting Review, 2023ABSTRACT 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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SUSTAINABLE INTERNAL AUDIT FOR CORPORATE SUSTAINABILITY: THE FUTURE INTERNAL AUDIT FUNCTION
2021The primary role of the internal audit function is to help decision makers protect the entity and reputation of the organization and to support corporate sustainability. The meaning of Corporate sustainability is balancing the needs of today and the future. Establishing this balance can only be possible by adapting quickly to changing conditions.
GÖRMEN, Murat, KORKMAZ, Goksel
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Factors associated with IT audits by the internal audit function
International Journal of Accounting Information Systems, 2010Abstract Responses from a large sample of 1029 chief audit executives (CAEs) from Australia, Canada, New Zealand, the UK/Ireland, and the US are used to estimate the proportion of time spent by the internal audit functions (IAFs) on information technology (IT) audits.
Mohammad J. Abdolmohammadi +1 more
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FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT” [PDF]
, 2011 Regardless of the internal audit is carried out the examination and evaluation of all components and activities within an organization or public entity, assesses how it is and use the funds, while respecting the principles of efficiency and effectiveness and provides management information and independent views about to achieving results and managing ...
Ion CROITORU +2 more
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Factors associated with security/cybersecurity audit by internal audit function
Managerial Auditing Journal, 2018PurposeThe purpose of the study is to explore the factors associated with the extent of security/cybersecurity audit by the internal audit function (IAF) of the firm. Specifically, the authors focused on whether IAF/CAE (certified audit executive [CAE]) characteristics, board involvement related to governance, role of the audit committee (or equivalent)
Md. Shariful Islam +2 more
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Internal Audit Function (IAF) Quality An International Comparison
SSRN Electronic Journal, 2015I examine the effects of country institutional factors on the quality of Internal Audit Function. Using data from survey questions from Internal Auditors, Audit Manager and Directors from 36 countries, I find systematic differences in IAF quality across countries. The variation is attributed to country’s institutional characteristics. Specifically, the
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Measuring Internal Audit Function Via Balanced Scorecard
The Management Accountant Journal, 2022Internal audit is considered to be a critical factor in the performance of any firm besides itself being affected by a firm’s internal business processes. Hence, it is important to deliberate upon the relevance of internal audit to enhance a firm’s effectiveness.
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