Zobrazeno 1 - 10
of 424
pro vyhledávání: '"internal auditor"'
Autor:
R. Ait Novatiani, R. Wedi Rusmawan Kusumah, Winwin Yadiati, Radhi Abdul Halim Rachmat, Andry Arifian Rachman
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion. Therefore, this study aimed
Externí odkaz:
https://doaj.org/article/350cee8fde084ec9bb7100099170a6ae
Autor:
Sofik Handoyo
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractIn this bibliometric analysis, the study explores the evolution of internal auditing and its transformation from a basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT challenges,
Externí odkaz:
https://doaj.org/article/bb3ead0bfd5b4558a2d580bb64e6dae8
Autor:
Henny Zurika Lubis, Maya Sari, Andi Auliya Ramadhany, Debbi Chyntia Ovami, Istiqomah Rahmayati Brutu
Publikováno v:
Problems and Perspectives in Management, Vol 22, Iss 2, Pp 40-50 (2024)
Fraud prevention entails developing and implementing risk management strategies, particularly regarding fraud, and establishing internal controls and transparent corporate governance practices to eliminate fraudulent activities. This study aims to ex
Externí odkaz:
https://doaj.org/article/b40a14a591ca4c9ca2c7de9dc30c76cc
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 18, Iss 2, Pp 120-132 (2024)
This research examines and analyzes the influence of competence and professional behavior on internal auditor performance achievements in the digital era, as well as the moderating role of time budget pressure. The research was carried out quantitati
Externí odkaz:
https://doaj.org/article/833d7ac074ae4f65bd5122a974ccf30f
Publikováno v:
Journal of Accounting & Organizational Change, 2022, Vol. 19, Issue 6, pp. 1-23.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAOC-04-2021-0057
Publikováno v:
Managerial Auditing Journal, 2023, Vol. 38, Issue 7, pp. 1053-1081.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-04-2022-3522
Publikováno v:
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Vol 10, Iss 1 (2024)
The management of mineral and coal non-tax state revenue (PNBP Minerba) requires urgent attention and improvement, which can be achieved through appropriate oversight of internal auditors. This study assesses the efficacy of internal audit role devel
Externí odkaz:
https://doaj.org/article/ee2dd0cb353749428cc3c2604e6ee956
Publikováno v:
Integrated Journal of Business and Economics, Vol 7, Iss 3, Pp 518-532 (2023)
This study aims to study the factors that influence the Professionalism and Ethical Behavior of Auditors at BPKP North Sumatra and produce a model of Mediation of Professionalism on the Influence of Moral Intensity and Religiosity on Auditor Ethical
Externí odkaz:
https://doaj.org/article/8fdce150969f43da845ef05469cee158
Autor:
Tatiana Mishchenko
Publikováno v:
Облік і фінанси, Iss 2(100), Pp 131-139 (2023)
The hostilities and martial law in Ukraine significantly affected the activities of the internal audit units of the central executive authorities. The remote work of the employees of the division and the impossibility of direct interaction with the o
Externí odkaz:
https://doaj.org/article/a0b59b316fd942d1bda94ffa463b1807
Autor:
Agil Novriansa, Fida Muthia
Publikováno v:
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Vol 9, Iss 2 (2023)
This study aims to empirically examine the direct relationship between stress arousal and burnout and the moderating effect of supervisor support on the relationship between the two dimensions experienced by local government internal auditors. This s
Externí odkaz:
https://doaj.org/article/e6d4572a312342fc936e2d4060221c09