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   Articles with "audit function" as a keyword



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

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recommendations! Published in 2024 at "Baltic Journal of Management"

DOI: 10.1108/bjm-08-2023-0323

Abstract: PurposeThis study examines the effects of board members’ compensation on the voluntary establishment of an internal audit function in publicly listed firms. While previous studies have identified some individual determinants related to the voluntary establishment… read more here.

Keywords: board members; audit function; audit; internal audit ... See more keywords

Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia

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recommendations! Published in 2024 at "Sustainability Accounting, Management and Policy Journal"

DOI: 10.1108/sampj-01-2024-0013

Abstract: Purpose Anecdotal evidence indicates the internal audit function may be crucial in supporting the implementation of ESG practices and reporting. However, thus far, no study has been empirically conducted to check how and why internal… read more here.

Keywords: esg performance; audit function; audit; internal audit ... See more keywords
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Internal Audit Function Characteristics and the Quality of Internal Control Systems: Moderating the Effect of Enterprise Resource Planning System Maturity

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recommendations! 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

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recommendations! 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