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
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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
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Journal of Economics, Business & Accountancy Ventura, 2015 This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit.
Novita Puspasari, Meutia Karunia Dewi
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A MODEL OF INTERNAL AUDITORS’ MANAGEMENT SYSTEMS ASSESSMENT COMPLIANT WITH ISO 45001
Humanities and Social Sciences, 2023 Internal audits are a requirement of point 9.2 of the ISO 45001 standard. They are a very good tool to improve the management system, but also the entire organization. Audits and the auditors conducting them should be improved.
Andrzej PACANA
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Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: Wrongdoing consumes a lot of resources in years and harms companies in many ways. Based on other developed countries experiences, improving and developing whistle blowing is one of the effective and best ways of preventing and detecting ...
Ghasem Blue +3 more
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Audits and inspections are never enough: a critique to enhance food safety [PDF]
, 2013 Internal and external food safety audits are conducted to assess the safety and quality of food including on-farm production, manufacturing practices, sanitation, and hygiene. Some auditors are direct stakeholders that are employed by food establishments
Chapman, Benjamin J. +5 more
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A study on the relationship between internal and external audits on financial reporting quality [PDF]
Management Science Letters, 2020 Internal auditors are considered a valuable source of information since they are more familiar with the company and its environment. This study aimed to identify the relationship between internal and external audits affecting the quality of firms ...
Mohammad Jamal Azzam +3 more
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Faktor-faktor yang Mempengaruhi Efektivitas Fungsi Audit Internal pada Pemerintah Daerah X
Jurnal Riset Akuntansi Terpadu, 2019 The professional challenge of internal auditors in Indonesia is how to provide added value to the organization, especially in ensuring the implementation of good governance and organizational risk management. The limited research in the field of internal
Faiz Zamzami +2 more
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Effectiveness of internal audit in local governments: The moderating role of internal and external auditors’ relations [PDF]
Accounting, 2022 Research on the internal audit function is relevant for improving the quality of governance in organizations. The internal auditor is an important element of government management in the context of realizing good governance by providing quality and ...
Dwi Ratmono, Darsono Darsono
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Effects of Influence of Audit Committee and Senior Managers over the Internal Auditors and Type of Internal Control Deficiency on Internal Auditors [PDF]
پژوهشهای تجربی حسابداریInternal auditors are a vital control element in modern organizations, with the internal audit function serving as a key tool for managers to evaluate internal controls and develop strategies to enhance performance.
Sajjad Naghdi +3 more
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