Results 41 to 50 of about 7,723,336 (294)

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

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 internal audit as function to the corporate governance [PDF]

Megatrend revija, 2017
The aim of this paper is to show the internal audit in function to the corporate governance. Within the planetary economy, internal auditing is determined as an essential means of the exact management of any business economic resources. Concurrently, corporate governance has received wide attention in recent years, both in practice and in academic ...
Joksimović Marijana, Alseddig Ahmed
openaire   +2 more sources

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +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

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

Water‐Activated Phospholipid Phase‐Separation Gel as an Immunomodulatory Anti‐Adhesion Barrier for Postoperative Adhesion Prevention

Advanced Healthcare Materials, EarlyView.
A water‐activated phospholipid phase‐separation gel is repurposed as a drug‐free surgical barrier for postoperative adhesion prevention. Propylene glycol promotes rapid lamellar gel reinforcement, prolonged local retention, and tissue coverage, while phosphatidylcholine‐mediated immunomodulation suppresses inflammatory and fibrotic responses. This dual‐
Jong‐Ju Lee, Yulseung Sung, Yeji Kim, Heesang Yang, Suyeon Pyo, Byeol Yun, Sung‐Joo Hwang   +6 more
wiley   +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  

Statistical Techniques for Planning Internal Audit Engagements and Analytical Procedures Selection

Учёт. Анализ. Аудит, 2021
The planning an audit engagement is the most important component that determines the effectiveness of internal audit services, both from the standpoint of improving the efficiency of the company and users of the results of the internal audit work.
M. F. Safonova, A. Yu. Alekseenko
doaj   +1 more source