This paper examines the interrelationship between Corporate Governance (CG), Internal Control System (ICS), and … board independence, effective audit committees, and proactive risk management-are closely linked to robust internal control … highlights that governance and internal control are evolving beyond compliance, increasingly serving as strategic levers for …

This research aims to investigate the impact of the Internal Audit Function (IAF), Internal Control (IC), and Fraud … internal supervisory apparatus of the Indonesian government, all of whom were members of the Association of Indonesian … Government Internal Auditors (AIGIA). Data were collected using questionnaires distributed on social media platforms. The data …

study aimed to investigate the relationship between internal auditor competence, internal control, and internal audit … subsequently analysed using SEM-PLS. The results showed that internal auditor competence had an impact on internal audit quality … and the prevention of fraudulent financial statements. Internal control influenced both internal audit quality and the …

firms in Nigeria, emphasising the efficacy of governance measures and the mediating function of internal audits. The study … augment the capacity of internal audit functions to combat money laundering. The research illustrates that the integration of … strong corporate governance and efficient internal audit systems is essential for identifying and preventing money laundering …

internal auditors from the perspectives of internal auditors at public universities in Indonesia. Internal audit scopes (IAS …), professional skills (PS), organizational commitment (OC), applied procedure (AP), internal auditor experience (IAE), fraud … prevention (FP), information technology (IT), ITIC internal controls (ITICs) and quality culture (QC) all have an impact on the …