Results 31 to 40 of about 20,412 (159)

Functioning of Public Internal Audit in Albania

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 2021
Internal audit is an important tool in helping senior management of organizations to find the right solutions in meeting the objectives. Through findings and recommendations, auditors provide assurance and advice on the management of internal control systems, risk and governance. The management of public organizations in Albania still has an incomplete
Hysen Muceku, Kreshnik Bello
openaire   +1 more source

NEW PERSPECTIVES ON THE PRIORITIES AND CHALLENGES OF THE INTERNAL AUDIT FUNCTION

Studia Universitatis Babeş-Bolyai Negotia, 2020
In recent years, in the context of an increasingly dynamic economic environment, internal audit function knows an ascending trajectory as a consequence of the qualitative changes recorded following the application of a methodological and procedural ...
Ana Monica POP
doaj   +1 more source

Implementation model of data analytics as a tool for improving internal audit processes

Frontiers in Psychology, 2023
IntroductionThe aim of this article is to understand the importance of internal audit departments todays—part of corporate governance and guardian of the organisation’s culture and climate—, as well as the opportunities that new technologies offer to ...
Rubén Álvarez-Foronda, Carmen De-Pablos-Heredero, José-Luis Rodríguez-Sánchez   +2 more
doaj   +1 more source

CONTEMPORARY ROLE OF INTERNAL AUDITING IN CORPORATE GOVERNANCE

Dynamic Relationships Management Journal (DRMJ), 2016
The internal audit function has been constantly evolving in line with changes in the business environment. Contemporary challenges in the environment are closely related to risk and associated corporate governance issues.
Roberto Di Pietra, Aleša Saša Sitar, Maja Zaman Groff   +2 more
doaj   +1 more source

A qualitative analysis of the internal audit function in the banking sector [PDF]

Banks and Bank Systems, 2016
In South Africa, the financial sector contributes approximately 10.5% to the country’s gross domestic product (GDP). Although the 2007-2009 global financial crisis did not directly impact the domestic market, it threatened the profitability of the ...
Rasoava Rijamampianina
doaj   +1 more source

Determinants of internal audit function on emerging markets: SEM-PLS approach

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2022
The existence of an internal audit function (IAF) is very important to describe companies that follow the criteria of good corporate governance, so it needs to be investigated further because there is still a lack of research that discusses IAF.
Ahmad Subaki, Rachmawati Rachmawati, Wahyu Widarjo, Djuminah Djuminah   +3 more
doaj   +1 more source

The relationship between internal audit function quality and earnings quality: the moderating effect of CEO power

Cogent Business & Management
This study investigates the relationship between internal audit function quality, Chief Executive Officer (CEO) power and earnings quality and how CEO power moderates the relationship between internal audit function quality and earnings quality.
Dorcus Kalembe, Stephen Korutaro Nkundabanyanga, Twaha Kigongo Kaawaase, Isaac Newton Kayongo   +3 more
doaj   +1 more source

The Impact of Internal Audit Function on Corporate Governance: A Case of NSSA, Zimbabwe (2018-2022) [PDF]

Journal of Economic and Social Development (Varaždin), 2023
The study analyzed the impact of internal audit function on corporate governance in a parastatal company specifically NSSA. The research focused on the role of internal audit function on corporate governance and factors that enhances the effectiveness ...
Blessing Nyakumwa, Newman Wadesango
doaj  

The Role of The Internal Audit Management of Enterprise Risk Management

IJEBD (International Journal of Entrepreneurship and Business Development), 2018
The aim of the study to present the role of internal audit in the company. The role of internal audit in the company is very important to control not only the financial sector but also other sectors that have been determined by the management.
Siwidyah Desi Lastianti, Endang Muryani, Mahrus Ali   +2 more
doaj   +1 more source

The Role of Internal Audit in Activating Governance, Risk Management, and Compliance Frameworks to Mitigate Cybersecurity Risks [PDF]

Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ
:Purpose: This study aims to explore the relationship between GRC frameworks and cybersecurity risk mitigation, highlighting the crucial role of the Internal Audit function in activating these frameworks.Methodology: The research is based on a survey of ...
Salwa Nasr Ali Mostafa
doaj   +1 more source