Results 51 to 60 of about 2,757 (168)

Necessity of Establishing a Client Audit Committee [PDF]

مطالعات تجربی حسابداری مالی, 2006
The Purpose of this research, is the understanding the effect of Audit Committee existence and finally identifying the necessity of creating i t in our Country.
Seyed Hossein Sajadi, Mohsen Dastgir, Mojtaba Afshar Jahanshahi   +2 more
doaj  

The application of the organizational learning perspective in explaining the government's internal auditor’s role development

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
The management of mineral and coal non-tax state revenue (PNBP Minerba) requires urgent attention and improvement, which can be achieved through appropriate oversight of internal auditors.
Monika Yustia Wisdana, Rijadh Djatu Winardi, Abdul Halim, Frendy   +3 more
doaj   +1 more source

Auditor's Liability and Methods for its Limitation

Audit Financiar, 2018
The liability of the financial auditor has to be treated distinctively based on his relationship with the audited entity: internal auditor or external auditor.
doaj   +1 more source

Profesi Auditor Internal Masa Mendatang

BIP's JURNAL BISNIS PERSPEKTIF, 2011
Internal Audit faces new challenges in today's business environmentShareholders are demanding growth, regulators are expanding their scope of scrutiny, and new markets are constantly developing and evolving. To add value during rapidly changing times, internal audit needs more than ever to understand its role, prioritize its efforts,, and operate from ...
openaire   +1 more source

REDESIGNING THE ASSIGNMENT OF INTERNAL AUDITORS BASED ON AUDITOR UTILITY

Business & Management Studies: An International Journal, 2016
This study presents a novel model for assignment of internal auditors to branches of businesses. Previous studies have concerned with minimizing the cost but in this model, aim is maximizing auditor’s utility. For this purpose an integer programming model introduced. The objective is maximizing the auditors’ total utility.
openaire   +2 more sources

Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Audit Delay dan Timeliness

Jurnal Akuntansi dan Keuangan, 2008
The objective of this research is to investigate the influence of the firm size, the profitability, the solvability, the public accountant size and the existence of internal auditor division toward the Audit Delay and Timeliness on manufacture companies ...
Sistya Rachmawati
doaj  

Embracing resilience in a dynamic work environment: coping mechanisms of internal auditors in public higher education

Cogent Business & Management
The current governance dynamics in Indonesian public universities necessitate that internal auditor function as strategic partners and watchdogs. Such demands underscore the need for internal auditors to cultivate resilience to make sound professional ...
Putu Prima Wulandari, Made Sudarma, Yeney Widya Prihatiningtias, Zaki Baridwan   +3 more
doaj   +1 more source

PENGARUH KUALITAS JASA AUDITOR INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERN PADA HOTEL BERBINTANG EMPAT DAN LIMA DI BALI

Jurnal Ilmiah Akuntansi dan Bisnis, 2009
This research aims to obtain empirical evidences about the impact of internal auditor service quality on internal control effectiveness in four- and fivestar hotels in Bali.
I KETUT YADNYANA
doaj  

Pengaruh Pengalaman Auditor, Akuntanbilitas, Dan Konflik Peran Auditor Internal Terhadap Kualitas Kerja Auditor Internal

Jurnal Akuntansi, 2017
Sherlyana Hadinata, Subagyo ., Primsa Bangun   +2 more
openaire   +1 more source

PENGARUH PENGETAHUAN, PENGALAMAN, SKEPTISME PROFESIONAL, DAN INTUISI DALAM MENDETEKSI KETIDAKTAATAN (Studi Empiris pada Inspektorat Provinsi NTB dan Kabupaten/ Kota se-Pulau Lombok)

Jurnal Akuntansi Aktual, 2019
This study aimed to examine the influence of the variables of knowledge, experience, profes-sional skepticism, and intuition government’s internal auditor on the ability to detect non-compliance.
Anton Kurniawan, Endar Pituringsih, Alamsyah Alamsyah   +2 more
doaj