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Effectiveness of internal audit function in public sector organisations in Northern Region of Ghana

Salifu, Issahaku; Mohammed, Dawuni; Alhassan, Nurideen; … - In: African journal of accounting, auditing and finance : AJAAF 8 (2022) 2, pp. 132-153

Persistent link: https://www.econbiz.de/10014230010

Effectiveness of internal audit : a tool for management control system : an action research approach

Mukhopadhyay, Dinabandhu - In: Research bulletin / The Institute of Cost Accountants … 48 (2022) 1/2, pp. 63-94

Persistent link: https://www.econbiz.de/10014267180

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

A systematic study of mobility and innovation and technology management for skilled enhancement with operational frameworks

Nik Hashim, Nik Alif Amri; Hira Batool; Jain, Vipin; … - In: International journal of intellectual property … 13 (2023) 3/4, pp. 227-251

Persistent link: https://www.econbiz.de/10014442726

METHODS FOR ASSESSING THE PERFORMANCE OF INTERNAL AUDIT

BADEA, Georgiana; SPINEANU-GEORGESCU, Luciana - In: Annals of Spiru Haret University, Economic Series 4 (2013) 3, pp. 51-59

The positive effect / added value brought to an economic entity through internal audit function requires effective measurement criteria. It is true that it looks pretty difficult to establish this kind of values (the value added by internal audit in the enterprise). Touching internal audit...

Persistent link: https://www.econbiz.de/10010992021

Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud

Hoos, Florian; Bollmann, Grégoire - In: Metrika 23 (2012) 2, pp. 115-132

Recent legislations oblige organizations to monitor the effectiveness of internal control mechanisms that are necessary … to prevent fraud. However, little is known about the effectiveness of different internal controls. We investigate whether …

Persistent link: https://www.econbiz.de/10010994980

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

A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities

Lenz, Rainer; Hahn, Ulrich - In: Managerial Auditing Journal 30 (2015), pp. 5-33

) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may … through an “effectiveness lens”. The “outside-in” perspective is regarded as particularly valuable. Findings - First, common … that influence IA effectiveness are synthesized. Third, promising future research paths that may enhance IA's value …

Persistent link: https://www.econbiz.de/10011106720

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