Internal Audit Function Characteristics and the Quality of Internal Control Systems: Moderating the Effect of Enterprise Resource Planning System Maturity
Sign Up to like & getrecommendations! Published in 2020 at "Asian Economic and Financial Review"
DOI: 10.18488/journal.aefr.2020.109.1012.1027
Abstract: JEL Classification: M00, L86. The aim of this study is to investigate the relationship between the internal audit function (IAF) (independence and competence) and the quality of internal control systems (ICSQ). It also aims to… read more here.
Keywords: internal audit; internal control; audit; audit function ... See more keywords
Factors that Influence the Internal Audit Function's Maturity
Sign Up to like & getrecommendations! Published in 2020 at "Accounting Horizons"
DOI: 10.2308/horizons-18-127
Abstract: We identify several dimensions of the internal audit function (IAF) as a composite measure of IAF maturity by using a Principal Components Analysis (PCA). Our data are from the Common Body of Knowledge in Internal… read more here.
Keywords: audit function; audit; maturity; internal audit ... See more keywords