Search Results - subject:"Internal audit effectiveness"

Moderating effect of sustainable innovation on internal audit effectiveness and sustainability auditing practices : evidence from Libya's public sector

Masoud, Najeb - In: International Journal of Financial Studies : open … 13 (2025) 2, pp. 1-24

This study aims to investigate how sustainable innovation (SI) influences the relationship between internal audit … effectiveness (IAE) and sustainability auditing (SA) practices in Libya's public sector, providing valuable insights into its …

Persistent link: https://www.econbiz.de/10015435851

Internal audit effectiveness as a boon to public procurement performance: a multi mediation model

Appiah, Michael Karikari; Amaning, Newman; Tettevi, … - In: Cogent Economics & Finance 11 (2023) 1, pp. 1-19

release. To address this concern, our paper is aimed to develop a new model to explain the extent to which internal audit … effectiveness (IAE) could be used to build strong organizational resilience as a mechanism through which efficiency in public …

Persistent link: https://www.econbiz.de/10015074712

Internal audit functions and sustainability audits: Insights from manufacturing firms

Amoako, Gilbert K.; Bawuah, Jonas; Asafo-Adjei, Emmanuel; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-21

Square Structural Equation Modelling (PLS-SEM) method. Findings from the study divulged that internal audit effectiveness … audit effectiveness (IAE) and enactments, policies, standards, systems and procedures (EPS). In line with the four measures …. The specific IAF employed in this study were; risk management practices (RMP), sustainability sensitivity (SS), internal …

Persistent link: https://www.econbiz.de/10014527363

Internal audit functions and sustainability audits : insights from manufacturing firms

Amoako, Gilbert Kwabena; Bawuah, Jonas; Asafo-Adjei, … - In: Cogent business & management 10 (2023) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10014470024

Internal audit effectiveness as a boon to public procurement performance : a multi mediation model

Appiah, Michael Karikari; Amaning, Newman; Tettevi, … - In: Cogent economics & finance 11 (2023) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10014500505

Modeling the implications of internal audit effectiveness on value for money and sustainable procurement performance: An application of structural equation modeling

Karikari, Appiah Michael; Tettevi, Paul Kwaku; Amaning, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-26

concern, our paper is aimed to develop a model to explain the extent to which Internal Audit Effectiveness (IAE) drives VFM …

Persistent link: https://www.econbiz.de/10014505496

The moderating effect of job satisfaction on the relationship between human capital dimensions and internal audit effectiveness

Shbail, Mohannad Obeid Al; Alshurafat, Hashem; Ananzeh, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-15

This study examined how job satisfaction affected the link between internal audit effectiveness and human capital … training) and their relationship with internal audit effectiveness. Also, practically, the study findings indicate the …

Persistent link: https://www.econbiz.de/10014505710

Internal audit effectiveness in insurance and takaful companies in Malaysia : a study of internal auditors and auditees' perceptions

Noor Adwa Sulaiman; Kamarudin, Nadratun Na'im; Shahimi, … - In: Asian journal of business and accounting : AJBA 15 (2022) 2, pp. 1-30

Persistent link: https://www.econbiz.de/10013531170

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

The moderating effect of job satisfaction on the relationship between human capital dimensions and internal audit effectiveness

Al Shbail, Mohannad Obeid; Alshurafat, Hashem; Ananzeh, … - In: Cogent business & management 9 (2022) 1, pp. 1-15

Persistent link: https://www.econbiz.de/10014436104