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Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2021 This study aims at examining and analyzing the effect of the government internal control system and the role of internal auditors directly and indirectly on fraud prevention through the quality of internal auditors.
Netty Herawaty +3 more
doaj +1 more source
Linguistics and Culture Review, 2022 This study aims to examine the effect of independence, professionalism, and experience of internal auditors on fraud prevention with organizational culture as a moderating variable.
semanticscholar +1 more source
О некоторых фундаментальных факторах устойчивости системы корпоративного управления
Корпоративные финансы, 2018 Многоуровневые системы управления обладают рядом свойств, которые на первый взгляд могут выглядеть парадоксальными. Например, обогащение системы обратными связями не обязательно ведет к повышению устойчивости системы и может даже дестабилизировать ее ...
Zenkov Oleg
doaj +1 more source
Governance factors affecting internal auditors' ethical decision making: an exploratory study [PDF]
, 2007 Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing.
O'Leary, Conor, Stewart, Jenny
core +2 more sources
Internal audit and complex systems: emerging approaches [PDF]
MABWhen planning and performing their audits, internal auditors usually apply a practical reductionist approach in order to facilitate the timely and efficient allocation of finite audit resources and to manage the expectations of audit sponsors and ...
Edo Roos Lindgreen +2 more
doaj +3 more sources
Non-auditors in the internal audit function: better practices for successful implementation [PDF]
MAB, 2020 To bring a high level of expertise on-board Internal Audit Functions (IAFs) increasingly include persons that are not trained as auditor in internal audits.
Gijs Hendrix +4 more
doaj +3 more sources
'We are not a society of saints'
South African Journal of Business Management, 1983 In this article, the author illuminates the phenomena of corruption in the South African society. Not only does he illustrate that corruption needs to be contained, but he also suggests that companies, large and small, public and private are not doing ...
D. A. Etheredge
doaj +1 more source
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 2019 Penelitian ini bertujuan untuk mengetahui pengaruh Independensi Auditor Internal dan Profesionalisme Audit Internal Terhadap Kualitas Audit Internal pada PT Bank BJB Kantor Wilayah 1 Bandung. Metode penelitian yang digunakan adalah metode deskriptif dan metode verikatif dengan pendekatan kuantitatif.
Dedy Sudarmadi, Tosha Tio Gari
openaire +1 more source
A Model for Reinforcing Causes of Internal Auditor Organizational Silence [PDF]
پژوهشهای تجربی حسابداری, 2022 Growth and development of theoretical approaches in organizational behavior areas have caused an enhancement of individual participation and collaboration importance within organizational structures to improve effective performance levels.
ali ebrahimi +2 more
doaj +1 more source
PENGARUH LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP KINERJA AUDITOR INTERNAL
Jurnal Riset Akuntansi dan Keuangan, 2015 This study aims to examine the effect of locus of control and professional commitment on the performance of internal auditors at SMK ISO 9001: 2008 Certified in Bandung.
Agus Widarsono, Mery Oktarina
doaj +1 more source