Results 31 to 40 of about 21,718 (162)
Internal audit functions and audit outcomes: Evidence from Indonesia
Cogent Business & Management, 2020 The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making.
Achmad Dzulfikar Dzikrullah +2 more
doaj +1 more source
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 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 perceptions and their impact on performance of the internal audit function
IOSR Journal of Business and Management, 2014 This research sought to examine the factors causing negative perceptions of internal audit and the impact on the performance of the internal audit function. The researcher used questionnaires to collect data. There were 78 questionnaires distributed and 69 were received giving a response rate of 88.46%.
Sifile Obert +1 more
openaire +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
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
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
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 +3 more
doaj +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