Results 41 to 50 of about 21,718 (162)
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
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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 +2 more
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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 +2 more
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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
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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
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Cogent Business & ManagementThis 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 +3 more
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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
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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
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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 ...
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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
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