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
The effects of board compensation on the voluntary establishment of an internal audit function
Sign Up to like & getrecommendations! 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
Navigating financial clarity: the impact of internal audit outsourcing and auditor experience, moderated by self-efficacy in understandability of financial reporting
Sign Up to like & getrecommendations! Published in 2025 at "Journal of Islamic Marketing"
DOI: 10.1108/jima-11-2023-0383
Abstract: Purpose This study aims to examine the effect of internal audit outsourcing and experience of internal auditor on the understandability of financial reporting. It also investigates the moderating effect of self-efficacy on the relationship between… read more here.
Keywords: audit outsourcing; financial reporting; internal audit; experience ... See more keywords
Innovative practices: assessing the impact of robotic process automation adoption on internal audit efficiency in KSA
Sign Up to like & getrecommendations! Published in 2025 at "Journal of Science and Technology Policy Management"
DOI: 10.1108/jstpm-06-2024-0230
Abstract: Purpose In line with the noticeable trend toward automation in internal audit functions, and considering Saudi Arabia’s Vision 2030, which prioritizes technological innovation, the purpose of this study is to explore the adoption of robotic… read more here.
Keywords: adoption; audit efficiency; internal audit; automation ... 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
Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia
Sign Up to like & getrecommendations! 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
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