Purpose Government institutions in Indonesia have implemented an integrity system as a strategy to prevent fraud and corruption by integrating the risk management and organizational ethics. This integration is important to increase the awareness of fraud in the organization. Based on...

Purpose Based on the theoretical development by House et al. (2004), the purpose of this paper is to investigate the cross-cultural differences of internal auditors’ perceptions on the importance of internal auditor skills. Design/methodology/approach The authors developed a survey based on...

Purpose – The purpose of this paper is to explore the impact of technological change on the internal audit practices and skills requirements for internal auditors in an e-business environment. Design/methodology/approach – Generalist internal auditors and specialist information technology...

Purpose The purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF). Design/methodology/approach The methodological design/approach was constructed by combining specific aspects of widely known management...

Purpose – The purpose of this paper is to provide a conceptual framework that helps to investigate how the internal audit function (IAF) responds to both the introduction of the control logic of Enterprise Resource Planning (ERP) systems, and corporate governance’s (CG) institutional...

Focuses on schemes to reduce inventory miscounts from the operational management point of view. An internal audit procedure is devised for identifying most of the data‐entry errors, which are one of the main causes of inventory miscounts during the flow of material through in‐transit...

Purpose This study aims to examine the relationship between external audit fees and the adherence of internal audit with the International Standards for the Professional Practice of Internal Auditing (ISPPIA), i.e. whether such adherence has a relation with lower or higher audit fees....

Purpose This paper aims to consider the role of internal audit function (IAF) in relation to anti-money laundering (AML) compliance and oversight within global banking. The increasing globalisation of banking functions and the mirrored globalisation of financial crime require a renewed look at...

Purpose The purpose of this paper is to examine, from the agency perspective, the influence of internal audit and audit committee attributes, as well as risk management and internal control systems, on the implementation of risk-based auditing among public-listed companies in Malaysia....

Describes courses which have been used for training staff from all disciplines and grades as internal quality auditors, as required by ISO 9000 (BS 5750). Emphasizes the differences between internal and external quality auditing, and the advantages to be gained from addressing the purposes of...