Results 11 to 20 of about 23,517 (161)
Pengaruh Audit Internal dan Religiusitas Terhadap Kecurangan Pelaporan Keuangan
Jurnal Bisnis dan Kewirausahaan, 2022 Financial reporting fraud is the least common type of fraud, but causes the most significant median loss of USD 800,000. Given the magnitude of the impact of fraudulent financial reporting, academics need to understand the actions that can be used to ...
Lu'lu' Nafiati, Rintan Nuzul Ainy
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Influence of Internal Audit On the Quality of Financial Statements
Jurnal Ekonomi, Bisnis & Entrepreneurship, 2020 The quality of financial reports is one of the critical aspects for capital owners in assessing the company's success in its business. Previous research has shown a positive relationship between internal audits and the presentation of quality financial statements.
Maulana Yusup, Djadjun Juhara
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The role of internal auditors in preventing financial fraud in the Republic of Serbia [PDF]
Trendovi u Poslovanju, 2023 Financial fraud poses a significant threat to the stability and integrity of financial systems around the world. The Republic of Serbia, as an economy in dynamic development, is no exception to this challenge.
Jeremić Nebojša, Jakovljević Nemanja
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Classification and Standardization of Financial Control and Audit in the Russian Federation
Учёт. Анализ. Аудит, 2019 The article is divided into two parts “Classification of Financial Control and Audit in the Russian Federation” and “Standardization of Financial Control and Audit in the Russian Federation”.
Roman Petrovich Bulyga
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A qualitative analysis of the internal audit function in the banking sector [PDF]
Banks and Bank Systems, 2016 In South Africa, the financial sector contributes approximately 10.5% to the country’s gross domestic product (GDP). Although the 2007-2009 global financial crisis did not directly impact the domestic market, it threatened the profitability of the ...
Rasoava Rijamampianina
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International standards on auditing in the international financial services centres [PDF]
Managerial Auditing Journal, 2016 PurposeThis paper aims to investigate the position of international financial services centres (IFSCs) in the International Federation of Accountants’ countries’ status on the adoption of International Standards on Auditing (ISA) and assess the factors influencing ISA adoption in these centres.Design/methodology/approachThis research drew its data from
Boolaky, Pran, Omoteso, Kamil
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مجلة الدراسات الاجتماعية, 2019 This study aimed to examine the impact of the efficiency and effectiveness of internal audit in improving financial performance on banks operating in Yemen.
Dr. Sultan Ali Ahmed Al-Sorihi +1 more
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Audit Partners’ Judgments and Challenges in the Audit of Internal Control over Financial Reporting [PDF]
SSRN Electronic Journal, 2020 SUMMARY Internal control over financial reporting (ICFR) audits have been the subject of intensive examination by the Public Company Accounting Oversight Board (PCAOB) and researchers but the process through which auditors make ICFR judgments is largely a “black box.” To understand ICFR judgments, we conducted semi-structured interviews ...
Jeffrey R. Cohen +3 more
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Impact of internal audit quality on the financial performance of insurance companies [PDF]
Iranian Journal of Insurance ResearchBACKGROUND AND OBJECTIVES: Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.
Hamidreza Ganji, Fatemeh Ferdowsmakan
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Documenting An Audit Of Financial Statements Based On International Auditing Standards
International Journal of Progressive Sciences and Technologies, 2021 The article discusses International Auditing Standard No. 230, entitled "Auditor's Working Papers", which plays an important role in practical audit activities. It is noted that the audit is planned and conducted in accordance with international standards and relevant legal and regulatory requirements.The article highlights the importance of the ...
E. Muydinov, A. Mamazhonov
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