Search Results - subject:"INTERNAL AUDIT"

Contribution of internal audits on the effectiveness of procurement assignments in Tanzania's Local Government Authorities (LGAs)

David, Joseph Iswante - In: Tanzania economic review : TER 12 (2022) 1, pp. 93-110

Persistent link: https://www.econbiz.de/10013453868

Key drivers of cybersecurity audit effectiveness : a neo-institutional perspective

Vuko, Tina; Slapničar, Sergeja; Čular, Marko; … - In: International journal of auditing : IJA 29 (2025) 1, pp. 188-206

Persistent link: https://www.econbiz.de/10015337400

Making sense of the internal audit function : toward internal controls integration and organizational learning

Cantù, Elena; Langella, Cecilia; Vannini, Ilaria Elisa - In: Financial accountability and management 41 (2025) 2, pp. 262-273

Persistent link: https://www.econbiz.de/10015372898

The relationship between internal audit function quality and earnings quality : the moderating effect of CEO power

Kalembe, Dorcus; Nkundabanyanga, Stephen Korutaro; … - In: Cogent business & management 11 (2024) 1, pp. 1-28

This study investigates the relationship between internal audit function quality, Chief Executive Officer (CEO) power … and earnings quality and how CEO power moderates the relationship between internal audit function quality and earnings …'s Modgraph. The results show that internal audit function quality is positive but not significantly related to earnings quality …

Persistent link: https://www.econbiz.de/10014530188

Whistleblowing based on the three lines model

Kagias, Paschalis; Garefalakis, Alexandros; Passas, Ioannis - In: Administrative Sciences : open access journal 14 (2024) 5, pp. 1-13

internal audit and fraud prevention. The purpose of this paper is to address the lack of a definition of whistleblowing and … recognized theoretical models in effective risk governance and internal audit. …

Persistent link: https://www.econbiz.de/10014554010

Enhancing internal control mechanisms in local government organizations : a crucial step towards mitigating corruption and ensuring economic development

Boufounou, Paraskevi; Eriotis, Nikolaos; Kounadeas, … - In: Economies : open access journal 12 (2024) 4, pp. 1-21

internal audit mechanisms within local government organizations (LGOs) emerges as paramount. This paper presents a … potential of effective internal audit measures in mitigating corruption at the local level, thereby contributing to broader … the formal establishment of internal audit functions, adherence to professional standards, and the promotion of …

Persistent link: https://www.econbiz.de/10014635953

Relational contracting theory and internal audit : chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity

Vafaei, Elnaz; Singh, Hajinder; Scully, Glennda; … - In: International journal of auditing : IJA 28 (2024) 1, pp. 24-43

Persistent link: https://www.econbiz.de/10014468777

Internal audit in microfinance institutions : evidence from transitional and developing economies

Omidiji, Abiodun; Redmayne, Nives Botica; Ehalaiye, Dimu; … - In: Economics of transition and institutional change 32 (2024) 1, pp. 109-141

Persistent link: https://www.econbiz.de/10014450693

Influence of information technology on internal control systems in tertiary institutions in Osun State, Nigeria

Adebayo, Aderemi Olalere; Obisesan, Samuel Oladele; … - In: Malaysian management journal : MMJ 28 (2024), pp. 99-118

Persistent link: https://www.econbiz.de/10015271698

Effects of a governing body on internal audit quality : empirical evidence from Thailand

Usarat Thirathon; Kwanhatai Mitrapanont - In: Creative business and sustainability journal 44 (2022) 2, pp. 61-79

Persistent link: https://www.econbiz.de/10014250704