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Internal auditors role indicators and their support of good governance
Rahayu, Sri; Yudi; Rahayu - In: Cogent business & management 7 (2020) 1, pp. 1-14
The study aimed to develop indicators to measure the implementation of a new model for internal auditors in government organizations and their support of good public governance. Data was collected through a survey, with questionnaires, and interviews with key informants. Respondents were...
Persistent link: https://www.econbiz.de/10012626142
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Internal audit function and investment efficiency : evidence from public companies in Indonesia
Ardianto, Ardianto; Anridho, Nadia; Ngelo, Agnes Aurora; … - In: Cogent business & management 10 (2023) 2, pp. 1-17
involvement of internal audit functions in corporate strategic management decisions like investment efficiency. This study employs … consulting role for giving value-added service to management, especially in terms of investment decisions. …
Persistent link: https://www.econbiz.de/10014503264
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Mapping of internal audit research in China : a systematic literature review and future research agenda
Hazaea, Saddam A.; Zhu, Jinyu; Al-Matari, Ebrahim Mohammed - In: Cogent business & management 8 (2021) 1, pp. 1-23
The purpose of this study is to review the field of internal audit (IA) in the Chinese context and provide insights into how the literature of IA has evolved by clarifying criticism of the research published until 2020. Following the structured literature review (SLR) technique, forty-seven (47)...
Persistent link: https://www.econbiz.de/10012649505
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The influence of tone at the top management level and internal audit quality on the effectiveness of risk management practices in the financial services sector
Kabuye, Frank; Bugambiro, Nicholas; Akugizibwe, Irene; … - In: Cogent business & management 6 (2019), pp. 1-24
The purpose of this study is to examine the contribution made by the tone at the top management level and internal … audit quality on the effectiveness of risk management practices (RMPs) in the financial services sector. This study is cross … financial services firms in Uganda. Results suggest that the tone at the top management level and internal audit quality are …
Persistent link: https://www.econbiz.de/10012623492
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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
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Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand
Kriengkrai Boonlert-U-Thai; Muttanachai Suttipun - In: Cogent business & management 10 (2023) 3, pp. 1-17
The study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET). Using 200 listed companies of the SET as...
Persistent link: https://www.econbiz.de/10014506376
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Mapping the landscape of internal auditing effectiveness study : a bibliometric approach
Handoyo, Sofik - In: Cogent business & management 11 (2024) 1, pp. 1-30
challenges, risk management and more. The study emphasizes the multifaceted role of modern auditors who must combine traditional … global financial crises, focusing on transparency, risk management and expanded auditing techniques. This evolution positions … study emphasizes the auditor's critical involvement in managing organizational culture, IT challenges, risk management, and …
Persistent link: https://www.econbiz.de/10014535292
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The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia
Mujalli, Abdulwahab - In: Cogent business & management 11 (2024) 1, pp. 1-27
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/10014538808
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COVID-19 pandemic, internal audit function and audit report lag : evidence from emerging economy
Anas Rasheed Bajary; Rohami Shafie; Azharudin Ali - In: Cogent business & management 10 (2023) 1, pp. 1-17
With the spread of the COVID-19 pandemic, the accounting and auditing profession has been exposed to additional risks, challenges, and serious threats that affect audit quality; audit timeliness. Therefore, this study examines the effect of COVID-19 on audit reporting lag (ARL). In addition,...
Persistent link: https://www.econbiz.de/10014467482
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The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government instituti...
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