Search Results - subject_exact:"Interne Revision"

Enhancing enterprise risk management and internal audit practices by applying machine learning models

Duhova, Reneta; Duhov, Angel; Georgieva, Petia Georgieva; … - 2026

Organizations are currently in a stage where the volume of financial transactions and data is constantly growing. The same goes for risks associated with the use of data for risk management and strategic decision-making. The likelihood of transactional errors generally increases with data volume...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656177

Robo-advisory and auditing : internal and external controls

Farahani, Ahmad Hatamabadi; Nahidi, Narmin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651236

Reporting on non-financial matters : recent developments and their impact on the internal control system (ICS)

Sommerhalder, Basil; Sutter, Emilio; Schwick, Petra - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618140

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

Cantù, Elena; Langella, Cecilia; Vannini, Ilaria Elisa - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372898

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

De Palma, Valeria Anna; Di Maria, Alessandro; Foschini, … - 2025

From an Internal Audit perspective, the integration of Artificial Intelligence (AI) into credit risk modelling through Machine Learning (ML) algorithms presents significant challenges due to the complexity and multidimensional nature of these models. While AI enhances predictive performance and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373726

Reporting control deficiencies in repeat internal audit engagements

Favere-Marchesi, Michael - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332177

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

Vuko, Tina; Slapničar, Sergeja; Čular, Marko; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337400

Enhancement of audit quality and optimization of risk management : dual engines for corporate value growth analysis

Wang, Pengmian; Liang, Shuguang - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470182

ESG performance and the cost of debt : exploring the role of internal audit

Yan, Sibei; Choi, Seung Uk; Hwang, Iny; Jung, Hyung Rok - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015472906

Bank sustainability : do corporate governance and internal audit quality matter?

Gyimah, Prince; Owusu-Afriyie, Richard - 2025

This study investigates the nexus between corporate governance, internal audit quality, and the sustainability of banks within in a developing country context. This study adopts a quantitative explanatory research design to analyze a panel dataset comprising 15 Ghanaian banks over the period...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015447062

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

Masoud, Najeb - 2025

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 implications for public finance governance and financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435851

Internal audit, loan losses, and financial performance in microfinance institutions- a global evidence

Omidiji, Abiodun; Ehalaiye, Dimu; Gyapong, Ernest; … - 2025

Purpose - Microfinance institutions (MFIs) are recognised as a niche market where microloans and other financial services are provided to the poor, especially in developing economies. This study examines the relationship between the presence of the Internal Audit (IA) function, loan losses, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438539

Corporate governance and money laundering in Nigerian listed companies

Olayiwola, John A.; Olalere, Adeola. A.; Ajide, … - 2025

This study investigates the impact of corporate governance mechanism on money laundering operations in publicly listed firms in Nigeria, emphasising the efficacy of governance measures and the mediating function of internal audits. The study employed purposive sampling to analyse 177 firms...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439532

Internal audit independence, legal person governance structure, and financial reporting quality

Wang, Pengmian; Liang, Shuguang - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457542

Designing a Digital Business Model for Internal Audit Functions : A Framework and Case Study from the Financial Sector

Halar, Petra - 2025

Background: The internal audit function is a strategic infrastructural function of a company, organisation, or institution. Its digital transformation process must align with the organisation-wide digital business transformation process. The main determinants distinguishing successful from...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015561568

Performance determinants of higher education institutions and the mediating role of quality culture : internal auditors' perspectives

Yazid, Helmi; Wiyantoro, Lili Sugeng; Ismail, Tubagus; … - 2025

This research investigates the factors influencing the performance of higher education institutions (HEIs) audited by internal auditors from the perspectives of internal auditors at public universities in Indonesia. Internal audit scopes (IAS), professional skills (PS), organizational commitment...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607910

Identifying accounting control issues from online employee reviews

Huang, Lukui; Abrahams, Alan; Juthamon Sithipolvanichgul; … - 2025

This paper presents and describes an approach to generate innovative labeled datasets that enable automated text classifiers to automatically detect online employee reviews referring to accounting control deficiencies, facilitating supplementary monitoring for auditors and management. Employees,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015550256

Determinants of internal control system effectiveness : evidence from Greek listed companies

Giannopoulos, Vasileios; Lymperopoulos, Antonios; … - 2025

This paper examines the interrelationship between Corporate Governance (CG), Internal Control System (ICS), and Organizational Performance (OP), with a particular focus on the effectiveness of the ICS in relation to the quality of its components. Drawing on recent literature and empirical...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556034

Work pressure and client internal control : auditor personality in fraud detection

Yusnaini Yusnaini; Athiyyah, Maliyhah; Hakiki, Arista; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015624801

Internal auditing in public administration (hellenic court of audit) according to the international standards on auditing : the abrogation of preventive control and the budgetary independence

Nteka, Nikoletta; Zalimidou, Elisabeth - 2025

This study investigates the evolution of internal auditing within the Greek public administration, with a specific focus on Local Self-Government Institutions (LSGIs) and the role of the Hellenic Court of Audit. It examines the transition from traditional preventive financial control toward a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625974

Developing a data-driven corruption risk model to strengthen integrity in Belgium : Practical considerations for the Federal Internal Audit

2025

In light of increasing demands for transparency and accountability in public finance, digital transformation is emerging as a strategic priority for oversight and integrity institutions. This technical paper explores the experience of Belgium's Federal Internal Audit (FIA) in developing a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015630461

Unveiling how blockchain-based internal auditing practices impact SDG 8 achievement? : Mediating role of digital green corporate social responsibility

Huy Pham Quang; Kien Phuc Vu - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015560824

Can nudging with descriptive norms help internal auditors stop runaway information systems projects?

Nuijten, Arno L. P.; Verbraak-Kolevska, Violeta; Keil, Mark - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668534

The riskification of internal auditors' ethical deliberation : an emerging third logic between norms and values?

Brivot, Marion; Roussy, Mélanie; Gendron, Yves - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056504

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

Boufounou, Paraskevi; Eriotis, Nikolaos; Kounadeas, … - 2024

Corruption poses a significant challenge to economic development and governance worldwide, with its detrimental effects permeating various levels of society. In the context of Greece, where corruption has been a longstanding issue, the role of internal audit mechanisms within local government...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635953

Essays on disclosures

Hussain, Sumair - 2024 - First edition

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014553141

Whistleblowing based on the three lines model

Kagias, Paschalis; Garefalakis, Alexandros; Passas, Ioannis - 2024

Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014554010

Diffusion theory, economic consequences, and adoption of international standards on auditing around the world

Elmghaamez, Ibrahim Khalifa; Ntim, Collins G.; Yekini, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065968

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

Kalembe, Dorcus; Nkundabanyanga, Stephen Korutaro; … - 2024

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 quality. The study is correlational, cross-sectional, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014530188

The sourcing arrangements of internal audit function (IAF) under COVID-19 pandemic : empirical evidence from emerging market

Omer, Waddah Kamal - 2024

This study is purposed to analyse whether COVID-19 pandemic affects the sourcing arrangements IAF. This research uses the signaling theory framework and existing literature to establish hypotheses that are examined using probit regression. The analysis is conducted on a dataset comprising 141...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014533543

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

Handoyo, Sofik - 2024

In this bibliometric analysis, the study explores the evolution of internal auditing and its transformation from a basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT challenges, risk management and more. The study emphasizes the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014535292

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; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014468777

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

Jokipii, Annukka; Rautiainen, Antti - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014468801

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

Omidiji, Abiodun; Redmayne, Nives Botica; Ehalaiye, Dimu; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014450693

Implications of the COVID-19 pandemic on internal auditing : a field study

Jarva, Henry; Zeitler, Teresa - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014506223

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

Bonrath, Annika; Eulerich, Marc - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015137968

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Internal Auditing’s Role in Preventing and Detecting Fraud : An Empirical Analysis

Bonrath, Annika; Eulerich, Marc - 2022

Book / Working Paper

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

Patterson, Evelyn R.; Smith, J. Reed; Tiras, Samuel L. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156992

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

Adebayo, Aderemi Olalere; Obisesan, Samuel Oladele; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271698

Family involvement in ownership and governance and internal auditing quality

Ginesti, Gianluca; Santonastaso, Rosalinda; Macchioni, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015420094

Greenwashing and financial performance of firms : the moderating role of internal audit quality and digital technologies

Purnamasari, Pupung; Umiyati, Indah - 2024

Greenwashing (GW) is a common business strategy employed by modern-day firms to realize sustainability and financial goals. However, the puzzle of whether GW and underlying conditions essential to improve the financial performance (FP) remains unresolved. This study aims to empirically...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448853

Internal auditor competence and internal control : improving internal audit quality to prevent fraudulent financial statements

Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan; Yadiati, … - 2024

State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion. Therefore, this study aimed to investigate the relationship between...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448879

Empirical research on the effects of mandatory auditing for SMEs on their internal control quality and management's perceptions : evidence from Egypt

Abouelghit, Mahmoud Galal Mohamed; Gan, Shengdao - 2024

The Egyptian economy has been facing challenges due to the COVID-19 pandemic and global conflicts. This study, conducted from a macroeconomic perspective, has highlighted the importance of mandating audits for Egyptian SMEs, which primarily operate in the informal economy. This study draws on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448902

Remuneration of internal auditors in Poland

Grzesiak, Lena - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435566

The influence of audit committees' attributes on the effectiveness of public sector audit committees in Tanzania

Mbelwa, Latifa; Lenatusi, Munyangabi L. L. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015053334

Enhancing fraud prevention and internal control : the key role of internal audit in public sector governance

Nadirsyah; Indriani, Mirna; Mulyany, Ratna - 2024

This research aims to investigate the impact of the Internal Audit Function (IAF), Internal Control (IC), and Fraud Prevention (FP) on governance (GOV). Additionally, this study examines whether IC and FP mediate the relationship between the IAF and GOV. The testing was conducted in the local...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015443898

The intersection of corporate governance, ethics, internal audit, and bankruptcy risk management : a bibliometric analysis

Bulău, Carmen Mihaela; Matei Pană, Mirela; … - 2024

This study employs a mixed-methods approach to delve into the intricate interplay among corporate governance, bankruptcy risk, forensic accounting, internal auditing, and ethics. While prior research has highlighted the correlation between weak governance, increased bankruptcy risk, and ethical...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555505

Enhancing auditing of public service continuity plans in Poland : Best practices for internal audit functions

2024

This technical paper provides guidance on auditing of public service continuity plans, including challenges related to increased digitalisation in Poland's public sector. It aims to support internal audit functions across all levels of government, providing a methodology based on international...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629219

The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia

Mujalli, Abdulwahab - 2024

Over the last decade, rapid advances in information systems (ISs) have greatly reshaped and changed the nature of doing business and how its performance is measured, with Electronic Auditing (E-auditing) emerging as a pivotal element in improving organizational efficiency. This study addresses...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014538808

Supervision of financial audit activity in the Republic of Moldova : reforms and opportunities for modernization

Iachimovschi, Anatolie - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399488

The effects of board compensation on the voluntary establishment of an internal audit function

Rönkkö, Jaakko; Paananen, Mikko; Lahikainen, Aleksi - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015401869