Experimental evidence on external auditor reliance on the internal audit
Sign Up to like & getrecommendations! Published in 2019 at "Review of Managerial Science"
DOI: 10.1007/s11846-018-0285-0
Abstract: With the revised version of ISA 610 (revised 2013), external auditors now face both requirements and guidance addressing their responsibilities when relying on the internal audit function (IAF). The reliance decision of an external auditor… read more here.
Keywords: external auditor; audit; external auditors; reliance ... See more keywords
Measurement of Internal Audit Effectiveness: Construction of Index System and Empirical Analysis
Sign Up to like & getrecommendations! Published in 2021 at "Microprocessors and Microsystems"
DOI: 10.1016/j.micpro.2021.104046
Abstract: Abstract This study starts with the architecture design of the internal audit effectiveness measurement index system, taking internal audit effectiveness as the measurement target, from the three dimensions of audit performance, audit capability, and audit… read more here.
Keywords: index system; internal audit; audit; audit effectiveness ... See more keywords
Impacts of reporting lines and joint reviews on internal audit effectiveness
Sign Up to like & getrecommendations! Published in 2022 at "Managerial Auditing Journal"
DOI: 10.1108/maj-10-2020-2862
Abstract: Purpose This paper aims to examine the extent to which two commonly recommended information sharing and communication interventions, direct reporting lines between the internal audit function (IAF) and the audit committee (AC) and their joint… read more here.
Keywords: audit; joint reviews; lines joint; reviews internal ... See more keywords
Influence of internal audit reporting line and implementing internal audit recommendations on financial reporting quality
Sign Up to like & getrecommendations! Published in 2019 at "Meditari Accountancy Research"
DOI: 10.1108/medar-12-2018-0409
Abstract: Purpose This study aims to explore the influence of internal audit (IA) reporting lines and the implementation of IA recommendations (IMPLEMENT) on financial reporting quality (FRQ). Design/methodology/approach Data were obtained from the annual reports of… read more here.
Keywords: reporting; quality; influence internal; audit ... See more keywords
The Failure of Internal Audit: Monitoring Gaps and a Case for a New Focus
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Management Inquiry"
DOI: 10.1177/1056492618774852
Abstract: Within the management and organization field, the internal audit function (IAF) plays an important role in enhancing good governance. Given the spate of corporate collapses over the last 20 years, this article draws on a… read more here.
Keywords: internal audit; new focus; monitoring gaps;
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
Implementation model of data analytics as a tool for improving internal audit processes
Sign Up to like & getrecommendations! Published in 2023 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2023.1140972
Abstract: Introduction The aim of this article is to understand the importance of internal audit departments todays—part of corporate governance and guardian of the organisation’s culture and climate—, as well as the opportunities that new technologies… read more here.
Keywords: audit processes; audit; implementation model; internal audit ... See more keywords
The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19
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DOI: 10.3390/su15097704
Abstract: There is minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs) in developing nations regardless of its importance to audit productivity and cost reduction, and this holds particularly true in the public sector… read more here.
Keywords: computer assisted; technological factors; audit; public sector ... See more keywords
Research Report on Internal Audit of Unlisted Private Enterprises in Yancheng, China
Sign Up to like & getrecommendations! Published in 2020 at "International Journal of Biometrics"
DOI: 10.5539/ijbm.v15n6p105
Abstract: The rapid development of the private economy in China has put forward higher requirements for a sound supervision system in the enterprises. However, compared to the sate-owned enterprises or listed private enterprises, because of the… read more here.
Keywords: private enterprises; enterprises yancheng; audit unlisted; unlisted private ... See more keywords