Results 21 to 30 of about 23,517 (161)

Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria [PDF]

Облік і фінанси, 2020
In many studies the audit delay experienced in Nigeria firms attributes to external auditors. But this is not 100% true because before an external audit expresses an independent opinion on the financial statements, he needs to work with the internal ...
Hope Osayantin Aifuwa, Saidu Musa, Nusirat Ojuolape Gold   +2 more
doaj   +1 more source

Theoretical grounds of internal audit in the system of state financial control in Ukraine [PDF]

Problemi Ekonomiki, 2013
The article considers modern directions of reformation of the system of state financial control connected with introduction of the state internal financial control.
Dikan Larysa V., Kalinkin Dmytro V.
doaj  

Internal Audit (II)

CECCAR Business Review, 2020
According to the international view, the aim of the internal audit is “to enhance and protect the organizational value by providing assurance, advice and advanced knowledge through objective principles based on risk”.
Mirela PĂUNESCU
doaj   +1 more source

ROLE OF AUDIT IN MANAGING PUBLIC INTEREST ENTITIES

Фінансово-кредитна діяльність: проблеми теорії та практики, 2020
. The article discusses current issues of interaction between external auditors and management of public interest entities with the aim of making managerial decisions aimed at ensuring the continuity of an entity, ensuring balance between resources and ...
Olga Lubenchenko, V.P. Riashchenko, M. Zivitere, R.O. Kostyrko   +3 more
doaj   +1 more source

Development of a methodology for internal financial audit self-assessment using a criteria-based approach to improve the public and municipal management quality

Наука Красноярья
In the context of the implementation of the Russian Federation national development goals for the period up to 2030 and for the future up to 2036, issues of improving the public and municipal administration quality are becoming particularly relevant. The
Anastasia S. Pavlova
doaj   +1 more source

Internal Audit (I)

CECCAR Business Review, 2020
According to the international view, the aim of the internal audit is “to enhance and protect the organizational value by providing assurance, advice and advanced knowledge through objective principles based on risk”.This article presents aspects ...
Mirela PĂUNESCU
doaj   +1 more source

Development of the Conceptual Approach to the Content of the Internal Financial Audit System in the Public Administration Sector

Учёт. Анализ. Аудит
The article analyzes theoretical approaches to the elemental composition of the internal financial audit system (hereinafter — IFA) in the public administration sector. The development of internal financial audit, in particular the creation of sufficient
A. S. Pavlova
doaj   +1 more source

Internal Audit Function and Audit Fees: Evidence from Nigeria

Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam, 2021
The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses random effect regression model to
Muqaddam Oyetunji Ali, Wan Amalina Wan Abdullah   +1 more
doaj   +1 more source

The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [PDF]

مجله دانش حسابداری, 2011
Before 2005, financial accountability of using Iran universities' financial resources was held in the hands of treasury officers who were selected by the ministry of Finance and Economic affaires.
Jafar Babajani, Masoud Babaee
doaj   +1 more source

ROLE OF INTERNAL AUDIT ON RURAL BANKS’ FINANCIAL AND NON-FINANCIAL PERFORMANCE

Journal of Business Studies and Mangement Review, 2021
This research aims to examine the effect of internal audit function on rural bank financial and non-financial performance. Data collection uses both primary and secondary data. Internal audit function and non-financial performance use questionnaires and 63 data were collected from 38 rural banks in Riau Islands Province.
openaire   +3 more sources