Results 21 to 30 of about 20,412 (159)
The Risks - Management Responsibility and the Role of Internal Audit in Risk Assessment
EIRP Proceedings, 2021 The entity’s management is responsible for the prevention and detection of fraud and errors, by monitoring the internal control system and the financial accounting system.
Nicoleta Ardeleanu (Trifu)
doaj
Administration, 2023 In recent years the role of the internal audit function has gained increasing prominence and is now seen as a cornerstone in the overall governance of public sector bodies.
Barra Kevin De
doaj +1 more source
Internal Audit Functions Effectiveness influence External Auditors’ Reliance on Internal Audit Work?
African Journal of Accounting and Social Science Studies, 2023 This study examines the influence of internal audit function effectiveness on the extent to which external auditors rely on internal audit function work. A sample of 100 senior external auditors of Tanzanian-listed companies was purposively selected to provide the data.
openaire +2 more sources
Internal audit function: a comparison between private and public sector in Nigeria
SHS Web of Conferences, 2017 This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of ...
Madawaki Abdulkadir +2 more
doaj +1 more source
Internal audit functions and sustainability audits: Insights from manufacturing firms
Cogent Business & Management, 2023 We examined the nexus between four internal audit functions (IAF) and sustainability audits (SA) of manufacturing firms. The specific IAF employed in this study were; risk management practices (RMP), sustainability sensitivity (SS), internal audit effectiveness (IAE) and enactments, policies, standards, systems and procedures (EPS).
Gilbert K. Amoako +3 more
openaire +4 more sources
Corporate governance, internal audit function and accountability in statutory corporations
Cogent Business & Management, 2018 The purpose of this study was to establish the contribution of corporate governance and internal audit function on accountability in statutory corporations. This study is cross sectional and correlational.
Zainabu Tumwebaze +4 more
doaj +1 more source
Journal of Danubian Studies and Research, 2020 In order to strengthen the internal control system, to pursue the efficient spending of public funds and to improve the activities of the public entity, we consider that the purpose of exercising the internal audit must guarantee the fulfillment of the
Nicoleta Ardeleanu (Trifu)
doaj
Exploring organizational drivers of internal audit effectiveness: insights from an emerging market
Cogent Business & ManagementThis 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 +2 more
doaj +1 more source
Strategic Planning in Correlation with Internal Audit [PDF]
European Project Management Journal, 2019 Strategic planning and Internal audit are important for organizational existence in dynamic business world. Strategic planning, by definition sets up guidelines for organizations actions in achieving goals, while internal audit is designed to help ...
Jelena Bošnjak
doaj +1 more source
Internal auditing - a management function
South African Journal of Business Management, 1969 The internal auditor first gained recognition as a checker of financial information and arithmetical accuracy, and as a verifier of cash and other assets and acted as a general supplement to the external audit function. One of his major functions was to Investigate fraud, defalcation and cases where the organisation had lost money through gross ...
openaire +2 more sources