Results 31 to 40 of about 23,517 (161)

Studying the Internal Audit at the Non-Financial Enterprises

Business Inform, 2023
Modern economic conditions, which increase the requirements for the efficiency of management of non-financial enterprises, the reform of accounting in accordance with international standards, also the rapid development of market relations in Ukraine, necessitate the expansion of auditing activities and the improvement of the quality of its information ...
Oleksandr S. Tkachenko, Nelya V. Rozdaybida   +1 more
openaire   +2 more sources

INTERNAL AUDITOR'S ROLE IN ENHANCING FINANCIAL ACCOUNTABILITY IN INDONESIAN PUBLIC HIGHER EDUCATION

Фінансово-кредитна діяльність: проблеми теорії та практики
Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge.
Тіті Сухартаті, Хаяті Фатіма, Недсал Сікспрія   +2 more
doaj   +1 more source

The internal audit based on risks and the financial decisions of the savings and credit cooperatives in Ambato city, Ecuador

Revista Eniac Pesquisa, 2019
Savings and credit cooperatives are institutions whose objective is to carry out activities of financial intermediation and social responsibility for their partners, clients or third parties and are subject to external and internal control bodies as ...
César Medardo Mayorga, Jorge Luis Frías   +1 more
doaj   +1 more source

PENGARUH EFEKTIFITAS FUNGSI AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN BUMN DIMODERASI OLEH PENGARUH POLITIK ( Studi Empiris di Indonesia )

Jurnal Akuntansi dan Auditing, 2015
This research aims to examine the relationship between internal audit practice and financial performance of BUMN with consideration to contextual effect of political condition as mediating variable between internal audit practice and financial ...
Theobaldus M Bimantara, Herry Laksito
doaj   +1 more source

THE CHALLENGES OF INTERNAL AUDIT IN CONTEMPORARY FINANCIAL MANAGEMENT [PDF]

Proceedings of the 1st International Scientific Conference - FINIZ 2015, 2015
At the beginning of this century fi nancial markets and the global economy were shaken by the major fi nancial scandals.Th is created the need for the legal and regulatory reform with the aim of promoting and establishing better corporate governance. Consequently, this led to the introduction of compulsory internal audit (IA) both in private and public
Ema Marinković, Marina M. Šestović
openaire   +1 more source

Formation of Internal Financial Control and Internal Financial Audit in the System of Executive Authorities [PDF]

Journal of Economic History and History of Economics, 2018
The article provides the history of the formation and organization of financial control and audit from Ancient Greece to modern Russia. The current representation of the concepts of «internal financial control» and «internal financial audit» are determined.
openaire   +1 more source

PENGARUH PENGENDALIAN INTERN DAN TINDAK LANJUT TEMUAN AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN YANG BERIMPLIKASI TERHADAP PENCEGAHAN FRAUD

Jurnal Akuntansi, 2016
The Influence of Internal Control and Audit Findings Follow-up Toward the Quality of Financial Statement Which Imply in Preventing Fraud. This research aimed to find out the influence of internal control and audit findings follow-up toward the quality of
Memen Kustiawan
doaj   +1 more source

Impact Factors on Internal Audit Quality of Businesses the Case Study of Karachi Pakistan

Journal of Accounting and Finance in Emerging Economies, 2021
Purpose: Internal Audit Quality is relied upon to prompt top notch financial reporting to the outsiders of the businesses. Excellent financial reporting communicates in earning quality.
Muhammad Abdullah Idrees, Ayesha Khan, Insiya Abbas, Muhammad Bilal   +3 more
doaj   +1 more source

The Role of Internal Audit in Government Financial Management: An International Perspective

IMF Working Papers, 2002
The internal audit function has received increasing attention as an important component of government financial management and a tool for improving the performance of the government sector. Recently, a consensus has been reached on what audit standards governments should meet. This paper reviews these standards from an international perspective, noting
openaire   +2 more sources

The Influence of Internal Audit on The Quality of Financial Statements

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2022
This research aim to know influence of assessment of internal audit performance to internal control system, influence of applying of internal audit to internal control system, and influence of assessment of performance and applying of internal audit both of internal control system. The research has been done by questionnaires internal auditor.
openaire   +1 more source