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Ranto Partomuan Sihombing, Soegijapranata Catholic University, Indonesia 10.21831/economia.v19i1.38073
Pág. 81 - 94
This study aims to explore internal audit quality in Indonesia, especially in the public sector. The researcher used a systematic literature review method to synthesize the research results conducted over the past seven years between 2016 and 2022. This ...
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Madiha Afzal
The Pakistani banking sectors facing numerous challenges because of poor internal audit quality. Internal audit quality has long been a source of contention. The current study examines the factors that affect internal audit quality in Pakistani commercia...
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Baker Akram Falah Jarah, Mufleh Amin AL Jarrah, Murad Ali Ahmad Al-Zaqeba and Mefleh Faisal Mefleh Al-Jarrah
The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The research study used the survey methodology to examine the rol...
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Thu Trang Ta and Thanh Nga Doan
This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of internal audit, the competence of internal auditors, management support for internal audit, and quality of internal audit work. Quantitative a...
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Prem Lal Joshi,Ashutosh Deshmukh,Jamel Azibi
Pág. 25 - 35
This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm. The determinants of audit fees have been exte...
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Dyah Setyaningrum,Cris Kuntadi
Pág. 39 - 47
The purpose of this study was to examine the effect of competence, independence, audit work and communication on internal audit effectiveness. This research is still relevant due to lacking in internal audit function as there are still many corruption ca...
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Hamilah Hamilah,Denny Denny,Evi Handayani
Pág. 55 - 62
This research focuses on the problem that is suspected to have an important influence, namely the ability to detect fraud ( fraud ), from professionalism, experience, independence, and professionalism, the size of the research is internal audit...
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Hassan Bashir Ibrahim, Caren Ouma, Jeremiah O. Koshal
Pág. 15 - 24
The aim of this study was to examine the effect of audit committee independence (ACI) on the financial performance of insurance firms in Kenya. The study analyzed data from the 55 insurance firms licensed by the Insurance Regularity Authority (IRA) in Ke...
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Milica Ðordevic,Tadija Ðukic
Pág. 231 - 242
The aim of this paper is to highlight the issue of independence and objectivity of internal auditors, which, given the place and role of internal audit in the system of corporate governance, is increasingly gaining in importance. In determining these con...
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Elmarie Papageorgiou,Nirupa Padia,Yaeesh Yasseen
AbstractOrganisations are constantly striving to maximise shareholder wealth by improving the effectiveness and efficiency of operations. Since the early 1980s, there has been an emerging trend to outsource functions considered to be non-core. These tren...
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