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83.387  Articles
1 of 8.340 pages  |  10  records  |  more records»
The role of internal auditors function is very important. This research investigates the effectof the function and contribution of internal auditor on audit delay. Audit delay is measuredby using the number of days between a firms fiscal yearend and the a... see more

The role of internal audit in this case is that government internal auditors play an important role in the government system, namely as a supervisory function where the internal auditors are given the responsibility of examining, evaluating and carrying o... see more

It is a big challenge for companies to recruit the best talent for the position of internal auditor. This challenge is increasing with the presence of various kinds of negative perceptions (stereotypes) regarding this profession. Using an experimental app... see more

The concept of supervision (panopticon) initiated by Michael Foucault explains how internal audit is used by management to encourage subjects to monitor themselves. The presence of internal audit produces patterns of employee behavior that make the discur... see more

The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses random effect regression model to ... see more

Organizations underpressure to manage businessrisks are increasingly re­lying on the role of internal auditor for help in achieving these objectives. Internal auditors are meeting to challenge to add value in various ways. Their strategies include transfo... see more

It is a big challenge for companies to recruit the best talent for the position of internal auditor. This challenge is increasing with the presence of various kinds of negative perceptions (stereotypes) regarding this profession. Using an experimental app... see more

This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has posit... see more

AbstractOrganisations are constantly striving to maximise shareholder wealth by improving the effectiveness and efficiency of operations. Since the early 1980s, there has been an emerging trend to outsource functions considered to be non-core. These trend... see more

1 of 8.340 pages  |  10  records  |  more records»