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Factors affecting internal audit effectiveness : empirical evidence from Vietnam

Ta Thu Trang; Doan Thanh Nga - In: International Journal of Financial Studies : open … 10 (2022) 2, pp. 1-14

This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of … influence on internal audit effectiveness, whereas the competence of internal auditors and quality of internal audit work did … not affect internal audit effectiveness. …

Persistent link: https://www.econbiz.de/10013252793

Belt & Road Initiative in times of "synchronized downturn" : issues, challenges, opportunities

Visvizi, Anna (ed.); Lytras, Miltiadēs (ed.) - 2022

Nearly ten years since the official launch of the Belt and Road Initiative (BRI), an understanding of what the initiative's objectives are consolidated. However, the short-, mid-, and long-term implications of the initiative are less clear. This is reflected in academic research, as well as in...

Persistent link: https://www.econbiz.de/10013259471

Organizational Forms of Audit of Efficiency of Business Partnership

Shavliuk, Anna - In: Accounting and Finance (2014) 4, pp. 123-127

Efficiency audit of business partnership is a mean of analyzing and monitoring business partnerships in terms of optimizing the financial management of the company. Its implementation is possible both in the form of internal audit by implementation of the tasks placed to the internal audit staff...

Persistent link: https://www.econbiz.de/10011122306

DEVELOPMENT OF THE ACCOUNTING PROFESSION IN ALBANIA IN THE NEW ERA OF MARKET ECONOMY

Shkurti, Rezarta; Leka, Brikena - In: Studies in Business and Economics 5 (2010) 3, pp. 247-258

In this paper we give an overview of the most important developments that the accounting profession has experienced ever since Albania switched from a closed economy to an open market one. We put forth a discussion about the factors that recently seem to represent major challenges for the...

Persistent link: https://www.econbiz.de/10008799677

INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES

Petrascu, Daniela - In: Studies in Business and Economics 5 (2010) 3, pp. 238-246

This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and...

Persistent link: https://www.econbiz.de/10008799694

Contribution of internal audits on the effectiveness of procurement assignments in Tanzania's Local Government Authorities (LGAs)

David, Joseph Iswante - In: Tanzania economic review : TER 12 (2022) 1, pp. 93-110

Persistent link: https://www.econbiz.de/10013453868

The internal audit functions : competence, effectiveness and external auditors' reliance in Tanzania

Sosthenes, John; King'ori, Judika; Chalu, Henry - In: Business management review : journal of the University … 25 (2022) 2, pp. 77-94

Persistent link: https://www.econbiz.de/10013538899

Nhận thức về các nhân tố ảnh hưởng đến tính hiệu lực của kiểm toán nội bộ tại ngân hàng thương mại Việt Nam

Nguyễn Thị Hải Hà - In: VNU journal of economics and business 1 (2021) 1, pp. 62-71

Internal auditing and the effectiveness of the internal audit have recently attracted attention from practitioners and …, recommending, and creating added values for an organization. This research explores the determinants affecting the effectiveness of … literature review method is used to indicate the effectiveness of measurement criteria and factors affecting the effectiveness of …

Persistent link: https://www.econbiz.de/10013499163

Impact of the audit committee on audit fees : a review and future research agenda

Nerantzidis, Michail; Koutoupis, Andreas; Drogalas, George - In: Cogent business & management 10 (2023) 2, pp. 1-30

Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...

Persistent link: https://www.econbiz.de/10014503266

КОНЦЕПТУАЛЬНАЯ МОДЕЛЬ ЭКОНОМИЧЕСКОГО МЕХАНИЗМА АНТИКРИЗИСНОГО УПРАВЛЕНИЯ ТОРГОВОЙ ОРГАНИЗАЦИЕЙ...

КОНОШЕНКО Л.А. - In: Проблемы современной экономики (2011) 3, pp. 146-152

В статье предлагается авторский подход к антикризисному управлению торговой организацией, реализованный в виде концептуальной модели, представленной...

Persistent link: https://www.econbiz.de/10011238846

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