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Internal audit stigma impairs internal audit outcomes
Corporate Ownership and Control, 2021 Prior research finds that the internal audit function (IAF) plays a critical role in organizations, yet there is still a stigma toward the profession. We examine how this stigma affects internal audit outcomes, using three different data sources: survey results from parts of Europe (113 observations) and the United States (124 observations) for the ...
Marc Eulerich +3 more
openaire +3 more sources
مجلة جامعة العلوم والتكنولوجيا للعلوم الإدارية والإنسانية, 2023 The study aimed to identify the impact of organization’s internal factors on the effectiveness of internal auditing of joint-stock companies operating in the Republic of Yemen.
Sultan Ali Ahmed Al-Sorihi +1 more
doaj +1 more source
The risk management practices in the manufacturing SMEs in Cape Town [PDF]
Problems and Perspectives in Management, 2017 Risk management is one of the prominent issues which are pivotal to the success of a business and may adversely affect profitability if not properly practised.
Clinton Mbuyiselo Sifumba +4 more
doaj +1 more source
Ranking the Effective Measurements on the Tasks and Position of Internal Auditing Unit in the Executive Agencies [PDF]
حسابداری سلامت, 2017 Introduction: Internal auditing unit as a major part of each organization and as the main principle of a controlling environment, is in charge of evaluating and investigating the adequacy and efficiency of accounting system and internal control ...
Gh. Mahdavi, N. Namazi
doaj +1 more source
Acta Commercii, 2020 Orientation: The need for sound corporate governance has directed attention to internal auditing as a corporate governance tool and mechanism in both public and private sector organisations.
Ophelia A. Mensah +2 more
doaj +1 more source
Journal of Business Management and Accounting, 2021 The aim of this study is to identify and analyse internal audit competency requirement for effective auditing performance in tax administration. To achieve this, a case study methodology was employed to carry out a face-to-face interview with 9 internal
Zakariya’u Gurama +1 more
doaj +1 more source
The role of internal auditing in promoting accountability in Higher Education Institutions
Revista de Administração Pública, 2020 This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs).
Anabela dos Reis Fonseca +2 more
doaj +2 more sources
Sourcing van Internal Auditing-activiteiten [PDF]
MAB, 2005 Internal Auditing – traditioneel een intern management control-instrument – wordt in toenemende mate uitbesteed aan externe dienstverleners. In dit artikel wordt verslag gedaan van een onderzoek naar de invloed van Transaction Cost Economics ...
H. J. Van Elten
doaj +3 more sources
Environmental Challenges, 2022 This study investigates how governance structures’ internal auditors play their roles in environmental auditing practices. This study used interpretative research focusing on multiple case studies: two Malaysian Local Governments with single-case design ...
Muthyaah Mohd Jamil +2 more
doaj +1 more source
A literature review of the sustainability, the managerial conduct of management and the internal control systems evident in South African small, medium and micro enterprises [PDF]
Problems and Perspectives in Management, 2016 The purpose of this research study is to theoretically investigate the sustainability, the managerial conduct of management and the internal control systems evident in South African small, medium and micro enterprises (SMMEs).
Juan-Pierré Bruwer, Philna Coetzee
doaj +1 more source