Results 21 to 30 of about 21,718 (162)
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
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
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
doaj +1 more source
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 +1 more source
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
doaj +1 more source
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
Internal audit in the function of management [PDF]
Oditor - casopis za Menadzment, finansije i pravo, 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. In this context, the question arises whether the level of development of internal audit in enterprises in the Republic of Serbia corresponds with the achieved degree of development of that ...
Novaković Srđan +2 more
openaire +2 more sources