Results 41 to 50 of about 38,306 (157)

Determine the Factors Affecting the Quality of Internal Shariah Audits: A Review Paper on Islamic Banking in Libya

Journal of Business and Social Review in Emerging Economies
Purpose: The present research will offer a theoretical framework discussing the concept of internal Shariah audit quality and identifying the factors that affect it.
Adel K. Alghamati, S. M. Ferdous Azam, Ali Khatibi   +2 more
doaj   +1 more source

METHODS OF CONTROL OF THE INTERNAL AUDITING STANDARDS SYSTEM IN AUDIT COMPANIES BY EXTERNAL QUALITY AUDITORS

Учёт. Анализ. Аудит, 2019
The article describes the methods which external quality auditors could use to assess the quality of the system of internal auditing standards in audit companies.
VADIM Ovsiychuk, VALENTINA Ovsiychuk, YURY Trusov   +2 more
doaj   +1 more source

Ambiguitas dan Konflik Peran serta Independensi sebagai Determinan Kualitas Audit Internal

Jurnal Akuntansi Multiparadigma, 2014
This research aimed to analyze the effects of the role ambiguity and conflict on the independency and the quality of internal audit; the effects of the role ambiguity and the role conflict on the quality of internal audit through the independency; and ...
Jamaluddin, Syarifuddin
doaj  

Local Government Internal Audit Quality: Input Factors, Individual Level (Study on Inspectorate Auditors in North Sulawesi Province)

Jurnal Ilmiah Akuntansi
  The quality of local government internal audit is very important in realizing good governance and clean government. This study aims to provide empirical evidence regarding the effect of Communication Skills, Professional Commitment and Self ...
Meidy Kantohe, Frida Magda Sumual
doaj   +1 more source

Influence of Internal Control Activities And Characteristics Of Audit Committee On The Quality Of Audit Implementation By A Public Accounting Firm

Jurnal Akuntansi, 2019
The purpose of this study is to examine the Influence of Internal Control Activities and The Characteristics of The Audit Committee on The Quality of Audit Performed by aPublic Accountant Firm by conducting asurvey on General Insurance Companies in ...
Poppy Sofia, Ilya Avianti
doaj   +1 more source

Audit quality: Do the audit committee and internal audit arrangements matters?

Corporate Ownership and Control, 2010
This study examines the impact of corporate governance mechanisms namely audit committee characteristics, internal audit arrangements, and managerial ownership on external audit fees. Using a sample of 539 firms listed on the main board, the results of the study document a positive relationship between audit committee independence and audit fees ...
Mazlina Mat Zain, Effiezal Aswadi Abdul Wahab, Yee Boon Foo   +2 more
openaire   +2 more sources

The Influence of Internal Audit Effectiveness in Using Information Technology to Improve Audit Quality

International Journal of Business, Economics, and Social Development
This study aims to examine the effect of internal audit effectiveness on audit quality with the use of information technology as an intervening variable.
Avivah Meilani, Mutiara Tifani, Nela Nafilah Wijaya, Ida Rosnidah   +3 more
doaj   +1 more source

DESIGN AND DEVELOPMENT OF AN INTERNAL QUALITY AUDIT INFORMATION SYSTEM BASED PPEPP CYCLE

Pilar Nusa Mandiri
The Mataram University of Technology Quality Assurance Institute already has and has established national education standards plus the standards set by universities following Permendikbud number 3 of 2020.
Ahmad Yani, Lalu Darmawan Bakti, Ardiyallah Akbar, Bahtiar Imran   +3 more
doaj   +1 more source

Analysis of Competence and Independence of Internal Auditor on Internal Audit Quality

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020
Research is conducted with the aim of analyzing competencies and independence affecting the quality of audits in the company. The company's extensive scope restricts management and the board of directors from conducting direct oversight of internal and external activities in each of the company's operational activities.
openaire   +2 more sources

Development of a methodology for internal financial audit self-assessment using a criteria-based approach to improve the public and municipal management quality

Наука Красноярья
In the context of the implementation of the Russian Federation national development goals for the period up to 2030 and for the future up to 2036, issues of improving the public and municipal administration quality are becoming particularly relevant. The
Anastasia S. Pavlova
doaj   +1 more source