Results 11 to 20 of about 45,021 (303)
Determinants of audit quality: Role of time budget pressure [PDF]
Problems and Perspectives in Management, 2021 There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality.
Khoirul Aswar +3 more
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Internal audit: A case study of impact and quality of an internal control audit [PDF]
International Journal of Auditing, 2022 Traditionally, when companies needed assistance regarding internal controls, they turned to an external auditor (EA). However, now, due to an ongoing tightening of legal requirements and practices regarding the independence of EAs, this assistance has been restricted.
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Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Vietnam
International Journal of Financial Studies, 2022 This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of internal audit, the competence of internal auditors, management support for internal audit, and quality of internal audit work.
Thu Trang Ta, Thanh Nga Doan
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Disclosure, 2021 This study aims to examine the effect of internal auditor competence, internal auditor independence, and internal auditor size on the quality of internal audit auditors of SPI at PTN BLU in Indonesia and to examine whether there is a moderating effect of
Yudha Prawira +2 more
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Audit and internal quality control in immunohistochemistry [PDF]
Journal of Clinical Pathology, 2000 Aims—Although positive and negative controls are performed and checked in surgical pathology cases undergoing immunohistochemistry, internal quality control procedures for immunohistochemistry are not well described. This study, comprising a retrospective audit, aims to describe a method of internal quality control for ...
P, Maxwell, W G, McCluggage
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The effect of auditing quality and internal control on financial resilience in public sector organi-zations: Information quality as the mediating factor [PDF]
International Journal of Data and Network Science, 2023 In dynamic socio-economic environments, public sector organizations and companies with strong financial resilience are better equipped to adapt to economic changes, socio-economic fluctuations, and shifts in the business landscape with greater ...
Pius Lustrilanang +3 more
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A Revamp of the Internal Quality Auditing Process [PDF]
, 2020 In this paper, the researchers have described the development program used for the internal quality auditors of Company A. This program was developed to increase the competency of the auditors so that they could effectively conduct both internal and external audits.
Rashitah Rahmat +5 more
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Internal Audit Quality Improvement Strategies [PDF]
مطالعات تجربی حسابداری مالی, 2017 The modern internal auditing has recently been considered in Iran. Therefore, many of its aspects, including internal audit quality(IAQ) and Internal audit quality improvement strategies(IAQIS), have not been clarified yet.
Mohammad Reza Nikbakht +2 more
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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
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Risks, 2021 An audit team includes engagement partners, CPAs, and staff. Among them, partners play a vital role in performing tasks that require expertise and experience, such as analyzing and understanding the industry, and supervising the overall audit process. In
Suyon Kim
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