Results 51 to 60 of about 23,517 (161)

The Influence of Internal Audit On the Quality of Financial Statements

Jurnal Ekonomi, Bisnis dan 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, Djajun Juhara
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THE IMPACT OF AUDIT QUALITY, AUDIT COMMITTE, AND INTERNAL CONTROL SYSTEMS ON FINANCIAL REPORT QUALITY (IDX FINANCE SECTOR)

Keunis
The objective of this study is to examine the impact of audit quality, audit committees, and internal control systems on the quality of financial reporting.
Dea Van Sem, Theresia Dwi Hastuti
doaj   +1 more source

FEATURES OF INTERNAL FINANCIAL AUDIT IN PUBLIC INSTITUTIONS

Audit and Financial Analysis, 2021
В статье раскрываются актуальные вопросы, связанные с особенностями внутреннего финансового аудита в государственных учреждениях. Интерес к теме вызван несистемным и недостаточным методическим обеспечением вопросов организации и осуществления внутреннего финансового аудита.
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Efficiency of internal controls in financial managament: A review from the audit perspective [PDF]

Ekonomija: teorija i praksa
The effectiveness of internal controls in financial management is crucial for ensuring the integrity, accuracy, and legality of financial transactions and reports. From an audit perspective, the internal control system is analyzed to determine whether it
Anačkov Darko
doaj   +1 more source

Internal Public Audit in the Financial Crisis Context

Procedia Economics and Finance, 2013
AbstractThe financial crisis effects have left their mark on the area of internal audit, but the attention on the responsibility that internal auditors could have in preventing the onset of such a crisis is quite low. Audit plays a vital role in the entities functioning by contributing to economic credibility.
Oţetea, Alexandra (Vasile), Tiţa, Cristina Maria (Bătuşaru), Aristotel, Ungureanu Mihai   +2 more
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INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT-TOOLS TO ELIMINATE FINANCIAL VIOLATIONS

AZIMUTH OF SCIENTIFIC RESEARCH: ECONOMICS AND ADMINISTRATION, 2020
A.M Petrov, V.V Schneider, D.V Gavrilov
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INTERNAL GOVERNANCE AND ROLE OF INTERNAL AUDIT IN FINANCIAL INSTITUTIONS. CASE STUDY: RISK BASED PLANNING [PDF]

Annals of the University of Oradea: Economic Science, 2015
The global financial crisis from 2008 was considered a trigger to reshape the financial systems and to enhance the risk management practices. Considering the developments and new guidelines that are now used it can be observed a “positive” effect of the ...
Andrei Florin
doaj  

Internal audit function: a comparison between private and public sector in Nigeria

SHS Web of Conferences, 2017
This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of ...
Madawaki Abdulkadir, Ahmi Aidi, Nasibah Ahmad Halimah   +2 more
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The impact of internal control of non-financial reporting-related weaknesses on audit fees: does external audit size matter?

Discover Sustainability
This study intends to examine the impact of internal control of non-financial reporting-related weakness on the audit fees of corporations. To pursue the research objectives, two research questions are formalized: (i) How does internal control over non ...
Husam Ananzeh
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INTERNAL AUDIT OF FINANCIAL AND ECONOMIC ACTIVITIES OF THE UNIVERSITY

Statistics and Economics, 2015
The article presents the characteristicsof the main directions of internal audits of financial and economic activities of the university, their composition, objectivesand methods of implementation.
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