Results 81 to 90 of about 45,021 (303)
THE ELECTRONIC AND CLOUD INTERNAL AUDITING: ITS IMPACT ON THE QUALITY OF AUDIT EVIDENCE
Фінансово-кредитна діяльність: проблеми теорії та практикиInternal audit departments encounter considerable challenges stemming from the swift technological advancements within the business sector. It is essential for the audit process that internal auditors improve their abilities, and the difficulties they ...
Асаад Ваххаб +2 more
doaj +1 more source
Jurnal Akuntansi dan Auditing, 2018 This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path ...
Irfan Zamzam, Suriana AR Mahdi
doaj +1 more source
, 2018 Ruang lingkup pedoman audit mutu internal terdiri dari empat bab: bab I menjelaskan tentang latar belakang, tujuan, manfaat dan ruang lingkup pedoman audit mutu internal, bab II menjelaskan dasar-dasar audit mutu internal seperti pengertian, tujuan dan ...
Puslat SDM Kesehatan
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley +1 more source
THE PUBLIC INTERNAL AUDIT COMMITTEE IN THE SOCIAL HEALTH INSURANCE SECTOR- A NECESSITY IN ROMANIA [PDF]
Health care reform and health system financing required to meet population needsand current financial constraints proved to be a major challenge worldwide.
Attila Szora Tamas, Iulian Bogdan Dobra
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Agribusiness, EarlyView.Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin +1 more
wiley +1 more source
Internal audit quality, audit committee independence, growth opportunities and firm performance
, 2009 This study explores whether the relation between internal audit quality and firm performance is associated with firm characteristics of information asymmetry and uncertainty (growth opportunities) and certain governance controls (audit committee ...
Zain, Mazlina Mat +1 more
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Administration of the Early Years Quality Fund [PDF]
, 2015 This audit assessed the effectiveness of the establishment, implementation and operation of the Early Years Quality Fund against the requirements of the Early Years Quality Fund Special Account Act 2013 and the Commonwealth grants administration ...
Australian National Audit Office
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Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
The relationship between audit committee and audit quality: evidence from companies listed on the Warsaw Stock Exchange [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: This study investigates whether the presence of an audit committee, the characteristics of the audit committee, and the use of internal audits are linked to higher quality external audit services, approximated by auditor fees.
Aneta Dzik-Walczak, Maria Ociepa
doaj +1 more source