Results 11 to 20 of about 20,412 (159)
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
Effectiveness of internal audit in local governments: The moderating role of internal and external auditors’ relations [PDF]
Accounting, 2022 Research on the internal audit function is relevant for improving the quality of governance in organizations. The internal auditor is an important element of government management in the context of realizing good governance by providing quality and ...
Dwi Ratmono, Darsono Darsono
doaj +1 more source
Management style in internal audit: influence between personal factors and role conflict [PDF]
Revista Contabilidade & Finanças, 2023 This article analyzes the leader's management style effect on the relationship between personal factors and role conflict in the internal audit function.
Angélica Ferrari +2 more
doaj +1 more source
Internal audit function and investment efficiency: Evidence from public companies in Indonesia
Cogent Business & Management, 2023 This study examines the relationship between internal audit functions and investment efficiency. We want to test the involvement of internal audit functions in corporate strategic management decisions like investment efficiency.
Ardianto Ardianto +4 more
doaj +1 more source
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
HOW GOOD IS THE INTERNAL AUDIT FUNCTION OF INDONESIAN SOES FOR BPK RI?
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2022 The increase in BPK RI's audit findings on the SPI of SOEs seems to indicate a decline in the quality of the SPI of the state-owned company. Dzikrullah et al.
Nanang Nawari, Dian Kusuma Wardhani
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An Internal Audit Expectation Gap in Poland
Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2021 Theoretical background: One of the factors influencing internal audit effectiveness is the expectation gap understood as the extent to which the function does not meet the expectations of auditees, managers, executives, and audit committee members ...
Lena Grzesiak
doaj +1 more source
Audit Internal Universitas X: Suatu Refleksi
Jurnal Ekonomi dan Bisnis, 2017 The purpose of this study is to provide empirical evidence on the dynamics of the operation of internal audit function at a private university by describing various factors that influence the operation of internal audit function in universities.
David Adechandra Ashedica Pesudo +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 +1 more
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A reference model for auditing organisational resilience [PDF]
MAB, 2022 There is a growing interest in the organisational resilience. The internal audit function can contribute to growing and maintaining organisational resilience by including the topic in the internal audit plan. Auditing it requires a reference model.
Isabel van Maaren
doaj +3 more sources