Search Results - subject:"Internal."

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

Reporting control deficiencies in repeat internal audit engagements

Favere-Marchesi, Michael - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 1, pp. 7-20

Persistent link: https://www.econbiz.de/10015332177

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 … comprehensive analysis of the internal control landscape within LGO revenue departments, focusing on factors influencing its … crucial role of robust internal control mechanisms in combating corruption and fostering economic development. The findings …

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

Quo vadis, internal auditing? : a vision for internal auditing in 2030

Jokipii, Annukka; Rautiainen, Antti - In: International journal of auditing : IJA 28 (2024) 1, pp. 170-184

Persistent link: https://www.econbiz.de/10014468801

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

The effects and potential benefits of audit committee oversight in a strategic setting

Patterson, Evelyn R.; Smith, J. Reed; Tiras, Samuel L. - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 2013-2040

Persistent link: https://www.econbiz.de/10015156992

Internal auditing's role in preventing and detecting fraud : an empirical analysis

Bonrath, Annika; Eulerich, Marc - In: International journal of auditing : IJA 28 (2024) 4, pp. 615-631

Persistent link: https://www.econbiz.de/10015137968

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

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

Measuring the level of awareness of COSO internal control standards in metropolitan municipalities in Turkey

Baral, Gokhan; Cakirsoy, Evren - In: Marketing i menedžment innovacij : m&mi 14 (2023) 2, pp. 1-9

Persistent link: https://www.econbiz.de/10014445481