Similar Search Results

Did COVID-19 increase the risk of internal auditing?

Westhausen, Hans-Ulrich - In: Economic review : journal of economics & business 20 (2022) 2, pp. 79-95

For about three years now, the COVID-19 pandemic has kept the global economy on tenterhooks. Although the pandemic has now been declared "over", the consequences of this mega-example of disruptive developments are still being felt everywhere, also regarding the work of Internal Audit. In...

Persistent link: https://www.econbiz.de/10014466535

Audit Program on Artificial Intelligence (AI)-driven credit risk

De Palma, Valeria Anna; Di Maria, Alessandro; Foschini, … - In: Risk management magazine 20 (2025) 1, pp. 4-29

models. While AI enhances predictive performance and accuracy, its inherent lack of transparency and explainability increases … model design and performance, governance, reliability, and regulatory compliance. Additionally, we provide practical …

Persistent link: https://www.econbiz.de/10015373726

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

We examined the nexus between four internal audit functions (IAF) and sustainability audits (SA) of manufacturing firms. The specific IAF employed in this study were; risk management practices (RMP), sustainability sensitivity (SS), internal audit effectiveness (IAE) and enactments, policies,...

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

CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality

Alzeban, Abdulaziz - In: Journal of business economics and management 19 (2018) 3, pp. 456-473

The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The study is original in that to date, this precise link has...

Persistent link: https://www.econbiz.de/10012174866

Personnel factors of corporate internal auditing on the contemporary microeconomics environment in the United States

Gaines, Victor W; Kasztelnik, Karina - In: Contemporary economics 15 (2021) 2, pp. 138-152

The purpose of this quantitative, correlational research was to examine to what extent the personnel factors of internal auditing departments predict the control environment within the public sector. Using the 2013 COSO Internal Control-Integrated Framework as the theoretical framework, we...

Persistent link: https://www.econbiz.de/10012544321

The moderating effect of organizational changes on the influence of ethical decision making on public sector internal auditor performance

Yuhertiana, Indrawati; Patrioty, Corry Natasha; Nafsiah … - In: Contemporary economics 13 (2019) 4, pp. 480-493

internal auditor performance. The study population comprises internal auditors who work in the public sector (a government … three findings. First, this study finds that ethical decision making provides support for auditor performance. Second, this … study finds that organizational change does not provide support for auditor performance. Third, the analysis shows that the …

Persistent link: https://www.econbiz.de/10012177031

Analysis and evaluation by the internal audit of the quality of the bank's customer portfolio

Kiiko, Yurii - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 1, pp. 70-78

The speeding business operations and the necessity for strategically-oriented activities determine the relevance of research in the domain of business audit, including marketing. Given the feasibility of studying these aspects of internal control, the objective of this paper is to improve the...

Persistent link: https://www.econbiz.de/10012938811

Internal audit functions and audit outcomes : vidence from Indonesia

Dzikrullah, Achmad Dzulfikar; Harymawan, Iman; Ratri, … - In: Cogent business & management 7 (2020) 1, pp. 1-21

The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making. The purpose of this study is to analyze the relationship of the quality of internal audit team (internal audit function)...

Persistent link: https://www.econbiz.de/10012626140

The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government institutions

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17

Previous studies have separately investigated the relationship between the internal auditors' characteristics, the level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an...

Persistent link: https://www.econbiz.de/10014470015

Mapping the landscape of internal auditing effectiveness study : a bibliometric approach

Handoyo, Sofik - In: Cogent business & management 11 (2024) 1, pp. 1-30

basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT …

Persistent link: https://www.econbiz.de/10014535292