Results 1 to 10 of about 20,930 (299)
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
Antecedents and Internal Audit Quality Implications of Internal Audit Effectiveness
International Journal of Business Science and Applied Management, 2021 Cognizant of the growing importance of internal control as a corporate governance mechanism in organizations, this paper investigates factors that are associated with internal audit effectiveness. Additionally, this paper also investigates the relationship between internal audit effectiveness and internal audit quality.
Karpal Singh Dara Singh +4 more
openaire +3 more sources
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
THE IMPACT OF APPLYING QUALITY AUDITING AND CONTINUOUS ENHANCING ON INCREASING THE EFFECTIVENESS OF THE INTERNET ENVIRONMENTAL AUDITING [PDF]
Journal of Environmental Science, 2018 This study drives at identifying the impact of applying quality and continual improving for the purpose of increasing efficiency of internal environmental auditing for reaching targeted efficacy.
Abdel Hameed, T. S. +2 more
doaj +1 more source
The Internal Audit Dilemma - The Impact of Executive Directors Versus Audit Committees on Internal Auditing Work [PDF]
SSRN Electronic Journal, 2017 PurposeThe purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs).Design/methodology/approachThis study is based on data collected from the Common Body of Knowledge (CBOK) study conducted by the Institute of Internal Auditors Research ...
Eulerich, Marc +2 more
openaire +2 more sources
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 +2 more sources
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
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
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