Relevant bibliographies by topics / Effectiveness and internal audit

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Effectiveness and internal audit'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Effectiveness and internal audit"

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Turetken, Oktay, Stevens Jethefer, and Baris Ozkan. "Internal audit effectiveness: operationalization and influencing factors." Managerial Auditing Journal 35, no. 2 (December 12, 2019): 238–71. http://dx.doi.org/10.1108/maj-08-2018-1980.

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Purpose The purpose of this paper is to introduce a framework that presents how internal audit effectiveness can be operationalized and what factors are available to influence the effectiveness. Internal audits have become one of the key practices for organizations to control the adherence of their processes to standard procedures and regulations. The benefits of conducting internal audits are well acknowledged in the literature. However, it is difficult for organizations to assess the effectiveness of internal audits and to understand the factors that influence audit effectiveness. Design/methodology/approach A systematic literature review was conducted to identify relevant publications and collect and synthesize evidence on the operationalization of internal audit effectiveness and the factors that potentially influence the effectiveness of internal audits. Findings A thorough analysis of the relevant studies resulted in a comprehensive list of indicators used for the operationalization of audit effectiveness and a list of potentially influencing factors. The results of the systematic review are synthesized into a framework. Research limitations/implications The researchers should consider this study as a comprehensive source that offers pointers on the factors investigated in the literature and a basis for future research in this field to address the gaps that are identified. Practical implications Awareness about how the effectiveness of internal audits can be measured, and the factors that can potentially influence this effectiveness can help organizations to understand their current performance and ultimately improve it in the future. Originality/value The contributions of this study will help in better understanding the state of the research on internal audit effectiveness, including the influential factors, and gaps and opportunities for future research.
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Feizizadeh, Ahmad. "Strengthening internal audit effectiveness." Indian Journal of Science and Technology 5, no. 5 (May 20, 2012): 1–2. http://dx.doi.org/10.17485/ijst/2012/v5i5.18.

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Rakhmat, Frizky Danu, and Novia Fadhilah. "PENGARUH KOMPETENSI INTERNAL AUDITOR, OBJEKTIVITAS INTERNAL AUDITOR DAN KEBERANIAN MORAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN DUKUNGAN MANAJEMEN SENIOR SEBAGAI VARIABEL MODERASI." BALANCE Jurnal Akuntansi dan Bisnis 4, no. 1 (June 1, 2019): 549. http://dx.doi.org/10.32502/jab.v4i1.1830.

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The formulation of the problem in this study was to know how the effect of internal Internal Auditor Competence, Internal Auditor Objectivity and Moral Courage on the Effectiveness of Internal Audit with Senior Management Support as Moderating Variables (Empirical Study on Banking in Lubuklinggau City, South Sumatera Province. The type of research used associative research. The data used primary data and secondary data. The population and sample in this study were 31 respondent in Lubuklinggau city. Data collection techniques were using interview techniques and questionnaires. The analysis technique used qualitative analysis and quantitative analysis. The result of this study indicated that internal auditor competencies gave significantly affect the effectiveness of internal audits, internal auditor objectivity gave significantly affect the effectiveness of internal audits, moral courage gaeve significantly affect the effectiveness of internal audits, senior management supported moderates internal auditor competence in a pure modertor on the effectiveness of internal audits, supported senior management moderates internal auditor objectivity by moderating moderator on the effectiveness of internal audit and senior management support moderating moral courage by moderating equations to the effectiveness of internal audits.
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Shamki, Dhiaa, and Thuraiya Amur Alhajri. "Factors Influence Internal Audit Effectiveness." International Journal of Business and Management 12, no. 10 (September 17, 2017): 143. http://dx.doi.org/10.5539/ijbm.v12n10p143.

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This study aims to examine to what extent internal audit effectiveness could be influenced by selected factors namely internal audit scope, internal auditor’s experience and senior management's response in the Omani public sector. Employing questionnaire including four sections with 48 questions for responds of 45 managers and 163 employees in Public Authority for Social Insurance (PASI) in the Sultanate of Oman, descriptive analysis, correlation analysis, and multiple regressions were employed to examine the relationships among the study’s variables. The study found that a significant relationship between internal audit effectiveness and its scope and auditors’ experience in the employees’ sample while they were insignificant in the managers’ sample. Finally, it is found that there is insignificant relationship between internal audit effectiveness and senior management's response. Based on the findings, an awareness has to be maximized on employees to better cooperate with internal audit staff to improve the applications of internal audit standards. Managers are well interested in organization’s activities and performance depending on the internal audit findings and observations. The board of directors has to take in its considerations the reasons of these insignificant results if the reasons are not related to the small size of the managers’ sample. The study’s contribution is to provide evidence regarding the influence of three mentioned factors on the internal audit effectiveness in public sector.
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Purnomo, Hanny, and Yustrida Bernawati. "Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela." E-Jurnal Akuntansi 30, no. 4 (April 23, 2020): 861. http://dx.doi.org/10.24843/eja.2020.v30.i04.p05.

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The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures. Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclosure.
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Joshi, Prem Lal. "Determinants Affecting Internal Audit Effectiveness." EMAJ: Emerging Markets Journal 10, no. 2 (April 27, 2021): 10–17. http://dx.doi.org/10.5195/emaj.2020.208.

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This study tries to identify the determinants that affect the effectiveness of internal auditing for listed firms in India. A sample of 300 listed companies was drawn. Questionnaires were mailed to the head of audit department, internal audit managers, internal auditor and head of accounts of each company. The overall response rate was 28.3%. The results were derived by applying multiple regression method and the three determinants turned out to be significant. The three determinants are risk-based planning, usage of Big Data and Analytics, and frequency of meetings of internal auditor (IA) with audit committee (AC) respectively. The model explains 42.8% of variations in the dependent variable (IA effectiveness). The study indeed encourages internal auditors to develop their core skills and competencies in the area of risk assessment and Big Data and Analytics for delivering better services to the auditees, the board of directors and the AC members. The implications of these findings may be of importance to internal audit professionals, accounting professional bodies and the regulators. Direction for future research is also provided.
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Saputra, Kanta Rio, Srihadi Winarningsih, and Evita Puspitasari. "The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables." MBIA 19, no. 3 (December 1, 2020): 243–57. http://dx.doi.org/10.33557/mbia.v19i3.1146.

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The phenomenon of corruption cases that often occur in local governments and BPK findings related to weaknesses in the internal control system indicates that the internal audit function in local governments is not yet effective. This study aims to examine and measure how much influence the factors that affect the effectiveness of internal audit in the public sector in Indonesia. The results of this study are expected to be used as a consideration for policy making by the Government, which is currently encouraging the improvement of the effectiveness of internal audit in Indonesia. The population in this study were all internal audits of local government in Indonesia. The data collected in this study were 55 internal audits of local government throughout Indonesia. The research was conducted with a quantitative approach using SEM PLS. The results showed that independence and competence had a significant effect on the effectiveness of internal audit and top management support indirectly had a significant effect on the effectiveness of internal audit through competence and independence. However, top management support directly does not have a significant effect on the effectiveness of internal audit. This research also revealed that with the support of top management to the competence and independence of internal audit, it will be able to encourage a more effective internal audit in carrying out its duties and functions.
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Akresh, Abraham D. "A Risk Model to Opine on Internal Control." Accounting Horizons 24, no. 1 (March 1, 2010): 65–78. http://dx.doi.org/10.2308/acch.2010.24.1.65.

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SYNOPSIS: In recent years, auditors have reported on the effectiveness of internal control, usually as part of integrated audits. The audit risk model currently in auditing standards was designed for financial statement audits, not internal control audits—a key part of integrated audits. Because the audit of processes (internal control) is conceptually different from the audit of outputs (financial statements), the auditor needs a different risk model to provide a conceptual framework for internal control audits. The model I propose1 provides the auditor a method to determine the appropriate nature, timing, and extent of testing in an integrated audit. My model is focused on the risk of material weakness, rather than the risk of material misstatement. I also show how the auditor would use two different models in an integrated audit.
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Tackie, George, Edward Marfo-Yiadom, and Sampson Oduro Achina. "Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems." International Journal of Business and Management 11, no. 11 (October 26, 2016): 184. http://dx.doi.org/10.5539/ijbm.v11n11p184.

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<p>This paper examines the determinants of internal audit effectiveness in decentralized local government administrative systems of Ghana. Ghana’s local government system is structured into metropolitan, municipal, and district assemblies (MMDAs). For the purpose of the study, we focused on the Ashanti region of Ghana which has the highest number of MMDAs. The motivation for the study is derived from the increased interest in the internal audits of local government units. Using a descriptive survey, the data gathered, through the use of questionnaire, revealed that majority of the internal audit staff of MMDAs in the Ashanti Region of Ghana possess the requisite professional proficiency. Contrary to the perception that audit quality in the public sector is usually compromised, the study revealed that there exists high quality of audit work due to compliance with the international standards on auditing and local audit legislations. Professional proficiency, organizational independence, and career advancement were found to have statistically significant positive relationship with internal audit effectiveness, whiles top management support was found to have no effect on internal audit effectiveness.</p>
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Mahmudah, Hadi, and Bambang Riyanto LS. "KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH." Jurnal Akuntansi 20, no. 1 (March 3, 2017): 33. http://dx.doi.org/10.24912/ja.v20i1.74.

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Penelitian ini menguji efektifitas sistem pengendalian intern, dukungan manajemen dan audit professionalism terhadap keefektifan audit internal. Sampel dalam penelitian ini adalah 39 Inspektorat Daerah dari enam Provinsi. Penelitian ini menggunakan regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan dukungan manajemen berpengaruh secara positif terhadap keefektifan audit internal. Penelitian ini gagal memberikan bukti empiris audit professionalism berpengaruh terhadap keefektifan1 audit internal. Penelitian ini memperkaya penelitian yang sudah ada terkait keefektifan audit internal dan penekanan pentingnya sistem pengendalian intern di pemerintah daerah.This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government.
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Dissertations / Theses on the topic "Effectiveness and internal audit"

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Alzeban, Abdulaziz. "The effectiveness of internal audit in the Saudi public sector." Thesis, University of Exeter, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.537839.

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Internal audit in the Saudi public sector has been officially required since the Cabinet Decree in 2004, which stipulated the need for all organisations subject to audit by the General Audit Bureau (GAB) to establish internal audit departments. In this context, this study investigates the nature and practice of internal audit in the Saudi public sector, focusing specifically on an examination of the relationship between five factors known to influence internal audit effectiveness - namely: the competence of the internal audit department, the size of the internal audit department, the relationship between internal and external auditors, the management support for internal audit, and the independence of the internal audit department (as independent variables) - and the effectiveness of internal audit (dependent variable). A mixed research methodology was used in the study, archival, questionnaire and interview based - it being thought that this was likely to be the most effective approach in terms of obtaining and appropriately interpreting the available information. Two questionnaires were designed, the first being directed to internal auditors in the Saudi public sector covering the independent variables; the second questionnaire directed to managers in the public sector covering the dependent variable. Thirty-four (34) semi-structured interviews were conducted with 2 internal auditors, 15 senior managers in public sector organisations, 10 external auditors (working in the Saudi General Audit Bureau), 2 senior managers from Ministry of Finance and Ministry of Civil Service, and five interviews were conducted with managers in public sector organisations that, notwithstanding the Cabinet Decree, did not have an internal audit function primarily in order to explore the main factors for not establishing this function in their organisations. The analysis of the data collected offered a range of insights as to the nature and practice of internal audit in the Saudi public sector. A picture emerged of a fledgling practice and one which was not necessarily fully understood by both practitioners and wider stakeholders. A key finding was the importance of management support as the main driver in terms of ensuring the perceived effectiveness of the internal audit function. Management support was important as a construct in its own right but also via its links to issues of resourcing, competence and qualification, and independence. Beyond this there were a number of institutionally related findings of interest. These included the fact, noted above, that internal audit was not actually present in a significant number of Saudi public sector organisations albeit it being a statutory requirement. It was also noted that the underpinnings of that statutory requirement the Saudi Internal Audit Regulation (2007) did not tie in directly with perceived worldwide best practice - the International Standards for the Professional Practice of Internal Auditing (SPPIA). Significant differences both in practice and institutional set up were also identified between `pure' government organisations (ministries, government departments etc) and government companies in which the direct state influence was smaller. For example all government companies of any standing had internal audit functions and all had audit committees - whereas not all government organisations had an internal audit function and none had audit committees. Not only were there institutional differences - analysis of the interview and questionnaire data clearly revealed significant differences in the perceptions of internal audit effectiveness between the two types of entity with internal audit being seen as `better' across almost all the identified variables in government companies. The final chapter of the thesis seeks to reflect on the findings of the study within a wider milieu of the extraordinary development of a nation which seventy years ago comprised a disparate collection of tribal groups for whom economic perspectives had changed little for many centuries to a state which today has very significant economic power and influence. Here questions are raised as to the nature and process of change and the care which needs to be taken in the adoption of a model of accountability and control which has been developed in countries with a very different background and history. However whilst acknowledging this, it is still maintained that `better' internal audit would benefit both the economy and the people of Saudi Arabia and perhaps, in a small way, contribute to wider internal and external harmony.
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Castro, Cidália Francisco de. "A auditoria interna como ferramenta de eficiência e eficácia para as organizações." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14942.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O presente trabalho procura analisar e dissertar sobre o seguinte tema: A Auditoria Interna como ferramenta de eficiência e eficácia para as organizações. Foi elaborado no âmbito do Mestrado em Contabilidade Fiscalidade e Finanças Empresariais, com o objetivo de compreender o valor acrescentado pela Auditoria Interna (AI) no desempenho das organizações, assim como avaliar a perceção que as organizações têm relativamente ao papel desempenhado pela função de auditoria e a eficiência e eficácia das suas intervenções. Para medir esta criação de valor, elaborou-se um questionário com questões relacionadas com a criação de valor e solicitou-se aos inquiridos que respondessem usando a escala de Likert de 6 pontos. Com base na utilização da matriz de correlação, constatou-se que o grau de independência dos auditores, a importância da Auditoria Interna, a influência da Auditoria Interna na mitigação do risco e a sua influência no processo de tomada de decisão são variáveis que contribuem para que se crie valor na organização. Para melhor compreensão da pesquisa, vamos desenvolver os principais conceitos-chave do nosso estudo, a saber: Auditoria Interna, Eficiência, Eficácia e Controlo Interno. Tais conceitos serão apresentados com base na contribuição de diferentes autores, como parte integrante do survey de literatura que vamos desenvolver.
The present study seeks to analyze and discuss the following topic: Internal Audit as a tool for efficiency and effectiveness for organizations. It was prepared as part of the Masters, Accounting Taxation and Corporate Finance, with aims of understanding the value added by internal audit in the performance of organizations, as well as evaluating the perceptions that organizations have in relation to the role played by the audit function, and the efficiency and effectiveness of their interventions. To measure this value creation, we elaborated a questionnaire with questions related to value creation and asked the respondents to reply using the Likert scale of 6 points. On the basis of the use of the correlation matrix, we observed that the degree of independence of auditors, the importance of Internal Audit, the influence of internal auditing in the mitigation of risk and its influence in the decision-making process, are variables that contribute to create value in the organization. To better understand the research, we will develop the main key concepts of our study, namely: Internal Audit, efficiency, effectiveness and internal control. These concepts will be introduced on the basis of different authors contribution, as an integral part of the survey of literature that we’ll develop.
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Thomas, Chanta. "What's My Motivation: The Effect of Motivated Reasoning and Accountability on the Determination of Internal Control Effectiveness." OpenSIUC, 2015. https://opensiuc.lib.siu.edu/dissertations/1109.

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When conducting integrated audits, auditors are susceptible to motivated judgment biases that may negatively affect their judgment quality. In a 2012 report, the Public Company Accounting Oversight Board found evidence of auditor judgment failures during their quality inspections of audit firms. In this experimental study with 160 senior auditors, I explore the effects motivated reasoning (outcome goal vs. no outcome goal) and accountability (outcome accountability vs. judgment accountability) have on determining internal control effectiveness. I posit that AS No. 5 encourages auditors to have an outcome-motivated goal when conducting internal control audits, which encourages information seeking behaviors. These information seeking behaviors encourage the auditor to attend more to confirmatory information that supports their motivated goal more than information that conflicts with the motivated goal. I hypothesize that auditors who conduct integrated audits are more likely to rate internal control effectiveness higher compared to auditors conducting a non-integrated audit. I also hypothesize that having a judgment based accountability will help to mitigate the biased effects when auditors have outcome-motivated goals.
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O'Kane, Stephen, and edu au jillj@deakin edu au mikewood@deakin edu au wildol@deakin edu au kimg@deakin. "THE EFFECTIVENESS OF THE DEVELOPMENT OF INTERNAL AUDITING IN THE VICTORIAN PUBLIC SERVICE (1982-1987)." Deakin University. School of Accounting, Economics and Finance, 1992. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20040906.151857.

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The selection of an inappropriate regime by policy makers can thwart the effective implementation of public policy and lead to implementation failure. Competing values in the implementation process have a significant impact on the results of implementation, and the regime selected for implementation implies the choice of one value over another. Stoker has argued that on the one hand central leadership is valued for consistency, benefits of scale, co-ordination and cost sharing (instrumental model); and on the other, diffuse authority is valued as knowledge is particular and situational, and the task of analysis is to understand the problems, perspectives and interactions of implementation participants at the contact point between public programs and their clients (accommodation model). This study examines the implementation regime chosen by the Victorian Government for the introduction of a modern internal auditing function into the Victorian Public Service, using the Bureau of Internal Audit within its Department of Management and Budget. The selection of the Department of Management and Budget for the introduction of Internal Audit as a managerial accountability mechanism indicates that the instrumental model was held by the Victorian Government to be the most important in implementation. It is argued that use of a top-down central agency leadership approach resulted in implementation failure. Three propositions suggesting the mechanisms by which this result is brought about are examined: that lack of co-ordinated planning at the outset will result in inadequate definition of client needs as part of policy formulation; that intraorganisational conflict during the implementation success, as individual participants are likely to exercise their veto; and the increasing the number of participants contributes to complexity, so that they should only be involved in implementation when their presence is absolutely required. It is argued that the essential task of implementation is to create an environment where participants are likely to co-operate to achieve predetermined public policy goals; and that the introduction of a modern internal auditing approach into the Victorian Public Service required a more participatory implementation regime in order to facilitate policy outcomes and prevent implementation failure. It is also argued that the dominance of economic reform over accountability in Victoria restricted the ability of the Bureau of Internal Audit to implement change to internal audit practices within Victorian Government departments. The selection of an instrumental model of implementation by the Department of Management and Budget is examined in the context of the environment that existed in Victoria between 1982-1987; and while some of the values which Stoker associates with the top-down approach to policy making were observed, an alternative view to the development of internal auditing in the Victorian Public Service can be sustained.
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Mousa, Fathi Ramadan. "Developing a model for evaluating the effectiveness of the internal audit function in Libyan organisations : case study with special reference to oil companies." Thesis, Manchester Metropolitan University, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.423910.

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Maraghni, Inès. "Caractéristiques du comité d'audit, étendue du reporting sur le contrôle interne et honoraires d'audit." Thesis, Le Mans, 2017. http://www.theses.fr/2017LEMA2001.

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La thèse explore la question de l’efficacité des comités d’audit en France : les comités d’audit jouent-ils effectivement leur rôle ? La problématique de l’efficacité de ces comités dans le processus d’évaluation du gouvernement d’entreprise demeure importante dans le contexte français, où les textes (notamment les recommandations de la 8ème directive) restent très imprécis. Une première partie expose les critères d’efficacité et le fonctionnement général des comités d’audit à partir d’un état de la littérature et d’une étude empirique sur des données secondaires. Nous examinons de façon approfondie les principaux déterminants de la diligence d’un comité d’audit. Ce problème est examiné dans le cadre d’une relation d’agence et d’asymétrie d’information. Ainsi, notre étude dépasse le cadre de la simple existence d’un comité d’audit (purement formel), pour s’intéresser de plus près à la capacité de ces comités à protéger effectivement les intérêts des parties prenantes et ceci en renfonçant la qualité du contrôle interne et celle du processus de l’audit externe
Corporate governance in France has developed considerably in recent years. The strengthening of governance procedures is illustrated by the creation of audit committees, which today exist in virtually all listed companies. However, the issue of the audit committee’s effectiveness in the corporate governance evaluation process remains significant in the French context, where the texts (particularly the recommendations of the 8th European Directive) continue to lack clarity. This thesis aims to contribute to our understanding of the “black box” of governance procedures by studying the way that the audit committee’s characteristics affect the extent of reporting on internal control and risk management procedures and on audit fees. It emphasizes that the mere existence of an audit committee is not sufficient; it also needs to be effective. To be effective it must have the necessary means (composition, diligence, and resources). This study therefore looks beyond the simple existence of the audit committee (purely formal) and focuses on attributes related to its composition, its diligence, and the diversity of its members in order to more closely examine the audit committee’s ability to protect stakeholder interests. To do this, we analyze 176 non-financial French listed companies during a period when establishing an audit committee was voluntary. The results obtained support previous works advocating that audit committees comply with best practice rules for expertise,independence, and diligence and be comprised of experienced and diverse members. Our results raise several questions on the scope of the transposition into French law of the 8th European Directive
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Matheus, Claudinei Portilho. "Medição de desempenho de auditoria interna: um estudo empírico." Universidade Presbiteriana Mackenzie, 2012. http://tede.mackenzie.br/jspui/handle/tede/924.

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Made available in DSpace on 2016-03-15T19:32:43Z (GMT). No. of bitstreams: 1 Claudinei Portilho Matheus.pdf: 695366 bytes, checksum: 3b80813a0ae6f33789085e45d6d86736 (MD5) Previous issue date: 2012-08-15
This research aimed at investigating how the internal audit departments in Brazil perform performance measurement. As a starting point it asks how internal auditors measure performance. The study hypotheses: 1) The internal audit departments measure financial contributions achieved with there own work. 2) The Internal Audit departments assess internal customer satisfaction. 3) The Internal Audit departments perform the follow up of recommended solutions for internal processes and measure their performance in implementing these measures. 4) The Internal Audit departments assess the learning needs for the auditors. This is a descriptive survey whose data were collected through a structured questionnaire applied to thirty managers of internal audit, and for the analysis of the results was used statistical method of factor analysis. The empirical application shows that the implementation of control over the measurement of results in the departments of Internal Audit is a set procedure that requires parameters for process control of internal audit, control and recovered amounts invested and the quality of internal and external work performed. It also demonstrates that in general, a significant portion of managers consulted perform controls regarding values involving the audit department (savings generated, expenses), also points to the existence of controls on the recommendations for improvement, feedback from management , internal planning and execution of the work, however, the research does not reveal how these controls are made. Concerning the theoretical part, it was evidenced the existence of information asymmetry between audit department and senior management (audit committee, board, etc ...) because a large proportion of respondents does not undergo periodic evaluation of their work by an independent body.
A presente pesquisa visou investigar como os departamentos de auditoria interna no Brasil realizam medição de desempenho. Como ponto de partida se indaga como os auditores internos medem seu desempenho. O estudo teve como hipóteses: 1) Os departamentos de Auditoria Interna medem as contribuições financeiras alcançadas com o próprio trabalho. 2) Os departamentos de Auditoria Interna avaliam a satisfação dos seus clientes internos. 3) Os departamentos de Auditoria Interna executam o follow up das soluções recomendadas para os processos internos e medem o seu desempenho na implantação destas medidas. 4) Os departamentos de Auditoria Interna avaliam as necessidades de aprendizagem para os auditores. Trata-se de uma pesquisa descritiva, cujos dados foram obtidos por meio de um questionário estruturado, aplicado a trinta gestores de auditoria interna, sendo que para o análise dos resultados foi utilizado método estatístico da análise fatorial. A aplicação empírica revela que a execução de controle sobre a medição de resultados nos departamentos de Auditoria Interna é um conjunto de procedimento, que necessita de parâmetros relativos a Controle dos processos internos de auditoria, Controle de valores investidos e recuperados e a Qualidade interna e externa do trabalho executado. Demonstra ainda, que de um modo geral, uma parcela significativa dos gestores consultados executam controles referentes a valores que envolvem o departamento de auditoria (economias geradas, gastos realizados), também aponta para a existência de controles nas recomendações de melhorias, feedback vindo da gestão, planejamentos internos e execução dos trabalhos, entretanto, a pesquisa não revela a forma como são feitos esses controles. No que diz respeito à parte teórica, ficou evidenciado a existência de assimetria da informação entre o departamento de auditoria e a alta gestão (comitê de auditoria, conselho de administração etc...), pois, uma grande parcela dos consultados não sofre avaliação periódica dos seus trabalhos por um órgão independente.
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梁少達 and Carmelo Leung. "Internal audit policies." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1985. http://hub.hku.hk/bib/B31263276.

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Leung, Carmelo. "Internal audit policies /." [Hong Kong : University of Hong Kong], 1985. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12316660.

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Morén, Anna, and Linda Sunebrand. "Internal audit : How the internal audit has been affected by the Code." Thesis, Jönköping University, Jönköping International Business School, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-564.

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The Swedish code of corporate governance (the Code) was introduced 1 July 2005 aiming to raise the quality of corporate governance. This thesis investigates how the Code has affected internal audit. The purpose of this study is dual and aims to 1). Describe the internal audit, in companies on the A-list and O-list, and how it has and is believed to be affected by the Code. 2). Explain why the internal audit function varies between companies.

The first purpose has been carried out by using an inductive approach. The data has been gathered through qualitative interviews with companies, on the A and O-list, audit firms and the Institute of Internal Auditors. In order to fulfil the second purpose a deductive approach has been used. Quantitative data has been gathered from annual reports as well as homepages. The material has together with agency theory been used in order to analyse why the internal audit differs between firms.

The result of the qualitative interviews shows that the perceptions of internal audit differ. This can to a certain extent be explained by that there today are no accepted standards for internal audit. Neither does the Code explain what an internal audit function should involve. Overall, all respondents agree that the Code is nothing new nor revolu-tionary since the majority of the companies regard the regulations to be a matter of course. However, the demand of documentation and information has increased. The respondents also states that the acceptance and importance of internal audit has been raised further. All respondents believe that the role of internal audit will develop further. It is expected to become more consultative wherefore the internal auditor’s competence must be improved. Furthermore, the opinion is that COSO will be the framework that companies will apply.

The differences in internal audit practice have in this thesis also been analysed and explained by applying the agency model. The analysis has resulted in two proposals:

Proposal 1: The ownership structure affects the agency relationship which in turn leads to differences in the internal audit.

Proposal 2: Companies operating in complex business environments are more likely to have an internal audit function than entities in less complex businesses. Therefore, the existence of internal audit varies across business sectors.

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Books on the topic "Effectiveness and internal audit"

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L, Bromilow Catherine, Copley John W, PricewaterhouseCoopers LLP, and Institute of Internal Auditors. Research Foundation., eds. Audit committee effectiveness-- what works best. 2nd ed. [Altamonte Springs, Fla.]: Institute of Internal Auditors Research Foundation, 2000.

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Bromilow, Catherine L. Audit committee effectiveness-- what works best. 3rd ed. Altamonte Springs, Fla: Institute of Internal Auditors Research Foundation, 2005.

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Bradshaw, William A. Assessing the effectiveness of management control: A systems perspective. Toronto, Ont: Canadian Institute of Chartered Accountants, 1991.

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Ireland. Local Government Audit Service. Value for Money Unit. Follow-up report on the development of internal audit in local authorities. Dublin: Stationery Office, 2006.

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Manitoba. Office of the Auditor General. A guide to leading edge internal audit in the public sector. Winnipeg, Manitoba: Office of the Auditor General, 2006.

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New Zealand. Office of the Auditor-General. Department of Internal Affairs: Effectiveness of controls on non-casino gaming machines : performance audit report. Wellington [N.Z.]: Office of the Auditor-General, 2007.

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Arter, Dennis R. How to audit the process-based QMS. 2nd ed. Milwaukee, Wis: ASQ Quality Press, 2012.

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Office, General Accounting. Naval Audit Service: Effectiveness of Navy's internal audit organization is limited : report to the Chairman, Committee on Armed Services, House of Representatives. Washington, D.C: The Office, 1988.

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Institute of Internal Auditors. Research Foundation, ed. Honest, competent government: The promise of performance auditing. Altamonte Springs, Fla: Institute of Internal Auditors Research Foundation, 2008.

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Achieving accountability in business and government: Managing for efficiency, effectiveness, and economy. Westport, Conn: Quorum Books, 1996.

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Book chapters on the topic "Effectiveness and internal audit"

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Nedyalkova, Plamena. "Evaluation as a Means of Assessing the Quality, Effectiveness and Efficiency of Internal Audit." In Contributions to Management Science, 47–57. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-29329-1_5.

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Bednarek, Piotr. "Factors Affecting the Internal Audit Effectiveness: A Survey of the Polish Private and Public Sectors." In Efficiency in Business and Economics, 1–16. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68285-3_1.

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Kartal, Mustafa Tevfik, and Serpil Kılıç Depren. "Evaluating the Effectiveness of the Coordination Between Internal Control and Internal Audit: A Survey-Based Analysis on Turkish Banking Sector." In Ethics and Sustainability in Accounting and Finance, Volume II, 141–60. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1928-4_8.

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Weik, Martin H. "internal audit." In Computer Science and Communications Dictionary, 820. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_9403.

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Pompon, Raymond. "Internal Audit." In IT Security Risk Control Management, 275–82. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-2140-2_22.

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Chopra, Abhishek, and Mukund Chaudhary. "Internal Audit." In Implementing an Information Security Management System, 221–35. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5413-4_7.

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Nahler, Gerhard. "internal audit." In Dictionary of Pharmaceutical Medicine, 96. Vienna: Springer Vienna, 2009. http://dx.doi.org/10.1007/978-3-211-89836-9_716.

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Bolton, Andrew. "Internal quality audit." In Quality Management Systems for the Food Industry, 73–89. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-6091-3_10.

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Weik, Martin H. "internal security audit." In Computer Science and Communications Dictionary, 822. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_9428.

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Bolton, Andrew. "Internal quality audit." In Quality Management Systems for the Food Industry, 73–89. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4615-2189-1_10.

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Conference papers on the topic "Effectiveness and internal audit"

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Islamova, Oksana V., and Rimma M. Volkova. "Effectiveness of internal audit of processes in the organization." In 2017 International Conference "Quality Management,Transport and Information Security, Information Technologies" (IT&QM&IS). IEEE, 2017. http://dx.doi.org/10.1109/itmqis.2017.8085852.

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Nusa, Inta Budi Setya. "Quality of Audit System Information for Internal Control Effectiveness." In Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200108.046.

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Tsai, Wen-Hsien, Hui-Chiao Chen, Jui-Chu Chang, and Hsiu-Li Lee. "The Internal Audit Performance: The Effectiveness of ERM and IT Environments." In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2017. http://dx.doi.org/10.24251/hicss.2017.595.

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Colt, Alexandru, John Thorogood, and Stefan Wirth. "Assuring the Effectiveness of Well Engineering Operations Through a Company-Wide Internal Audit Process." In SPE/IADC Drilling Conference and Exhibition. Society of Petroleum Engineers, 2015. http://dx.doi.org/10.2118/173149-ms.

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Djati, Kartika, and Payamta . "The Measurement of Internal Audit Effectiveness at Ministry of Finance in Republic of Indonesia." In 3rd Annual International Conference on Accounting and Finance (AF 2013). Global Science and Technology Forum Pte Ltd, 2013. http://dx.doi.org/10.5176/2251-1997_af13.40.

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Goryacheva, Ox P., M. V. Krylova, E. A. Elgina, and M. I. Migunova. "Local Assessment of the Effectiveness of Internal Audit of a Railway Company in Russia." In International Session on Factors of Regional Extensive Development (FRED 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/fred-19.2020.39.

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HONG, SAMEDY. "Influencing Factors towards Internal Audit Effectiveness under the Ministry of Commerce Phnom Penh Cambodia." In International Conference on Advances in Economics, Social Science and Human Behaviour Study - ESSHBS 2015. Institute of Research Engineers and Doctors, 2015. http://dx.doi.org/10.15224/978-1-63248-041-5-67.

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Nadirsyah, Muslim A. Djalil, Rulfah M. Daud, and Mirna Indrian. "The Effectiveness of Government Internal Audit and the Influencing Factors: Empirical Evidence from Aceh-Indonesia." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009503510611071.

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Habjan, Tatjana. "Prispevek notranjega revizorja k izboljšavam v organizaciji." In Values, Competencies and Changes in Organizations. University of Maribor Press, 2021. http://dx.doi.org/10.18690/978-961-286-442-2.21.

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The Slovenian economy did not sufficiently recognize and use the internal audit function. This is largely true for that part of the economy where internal audit is not legally defined as a key function. However, in the world, it is the internal auditor who also helps the organization in the field of making sense of values, the importance of competencies and introducing changes. These are the elements that affect the size and distance of risks and opportunities. One of the key success factors is employees. The organization needs to have the right people in the right place. Be it middle, senior management or professionals such as internal auditors. Among other things, the pandemic showed how the Human resource function influences the long-term success of the organization through the right and timely selection of personnel. Nevertheless, in all my many years of practice, I have never managed to get the management and then the supervisory board to accept the proposal that the human resources function and its efficiency and effectiveness be included in the annual internal audit plan.
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Yunchen, Wang, Yu Xuan, Tang Manping, and Yang Ran. "Empirical Research on the Influence of Audit Attestation Service on the Effectiveness of Internal Control in Information Technology Industry." In 2015 International Conference on Service Science (ICSS). IEEE, 2015. http://dx.doi.org/10.1109/icss.2015.26.

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Reports on the topic "Effectiveness and internal audit"

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Rambo, Eva M. LANL Internal Audit Strategic Plan. Office of Scientific and Technical Information (OSTI), November 2019. http://dx.doi.org/10.2172/1575754.

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Author, Not Given. Internal audit criteria for industrial hygiene programs. Office of Scientific and Technical Information (OSTI), March 1989. http://dx.doi.org/10.2172/5924994.

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Shinseki, Eric K. Army Programs: Internal Review and Audit Compliance Program. Fort Belvoir, VA: Defense Technical Information Center, June 2001. http://dx.doi.org/10.21236/ada402181.

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Cho, J. CY20 AIHA Internal Audit of ALAB and NIF-HPL and CY20 Management Review of ALAB. Office of Scientific and Technical Information (OSTI), July 2021. http://dx.doi.org/10.2172/1808765.

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Author, Not Given. Department of Energy audit resolution, followup and internal control review activity: Quarterly management report as of December 31, 1988. Office of Scientific and Technical Information (OSTI), April 1989. http://dx.doi.org/10.2172/6316775.

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Roesler, Jeffery, Sachindra Dahal, Dan Zollinger, and W. Jason Weiss. Summary Findings of Re-engineered Continuously Reinforced Concrete Pavement: Volume 1. Illinois Center for Transportation, May 2021. http://dx.doi.org/10.36501/0197-9191/21-011.

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This research project conducted laboratory testing on the design and impact of internal curing on concrete paving mixtures with supplementary cementitious materials and evaluated field test sections for the performance of crack properties and CRCP structure under environmental and FWD loading. Three experimental CRCP sections on Illinois Route 390 near Itasca, IL and two continuously reinforced concrete beams at UIUC ATREL test facilities were constructed and monitored. Erodibility testing was performed on foundation materials to determine the likelihood of certain combinations of materials as suitable base/subbase layers. A new post-tensioning system for CRCP was also evaluated for increased performance and cost-effectiveness. This report volume summarizes the three year research effort evaluating design, material, and construction features that have the potential for reducing the initial cost of CRCP without compromising its long-term performance.
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McKenna, Patrick, and Mark Evans. Emergency Relief and complex service delivery: Towards better outcomes. Queensland University of Technology, June 2021. http://dx.doi.org/10.5204/rep.eprints.211133.

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Emergency Relief (ER) is a Department of Social Services (DSS) funded program, delivered by 197 community organisations (ER Providers) across Australia, to assist people facing a financial crisis with financial/material aid and referrals to other support programs. ER has been playing this important role in Australian communities since 1979. Without ER, more people living in Australia who experience a financial crisis might face further harm such as crippling debt or homelessness. The Emergency Relief National Coordination Group (NCG) was established in April 2020 at the start of the COVID-19 pandemic to advise the Minister for Families and Social Services on the implementation of ER. To inform its advice to the Minister, the NCG partnered with the Institute for Governance at the University of Canberra to conduct research to understand the issues and challenges faced by ER Providers and Service Users in local contexts across Australia. The research involved a desktop review of the existing literature on ER service provision, a large survey which all Commonwealth ER Providers were invited to participate in (and 122 responses were received), interviews with a purposive sample of 18 ER Providers, and the development of a program logic and theory of change for the Commonwealth ER program to assess progress. The surveys and interviews focussed on ER Provider perceptions of the strengths, weaknesses, future challenges, and areas of improvement for current ER provision. The trend of increasing case complexity, the effectiveness of ER service delivery models in achieving outcomes for Service Users, and the significance of volunteering in the sector were investigated. Separately, an evaluation of the performance of the NCG was conducted and a summary of the evaluation is provided as an appendix to this report. Several themes emerged from the review of the existing literature such as service delivery shortcomings in dealing with case complexity, the effectiveness of case management, and repeat requests for service. Interviews with ER workers and Service Users found that an uplift in workforce capability was required to deal with increasing case complexity, leading to recommendations for more training and service standards. Several service evaluations found that ER delivered with case management led to high Service User satisfaction, played an integral role in transforming the lives of people with complex needs, and lowered repeat requests for service. A large longitudinal quantitative study revealed that more time spent with participants substantially decreased the number of repeat requests for service; and, given that repeat requests for service can be an indicator of entrenched poverty, not accessing further services is likely to suggest improvement. The interviews identified the main strengths of ER to be the rapid response and flexible use of funds to stabilise crisis situations and connect people to other supports through strong local networks. Service Users trusted the system because of these strengths, and ER was often an access point to holistic support. There were three main weaknesses identified. First, funding contracts were too short and did not cover the full costs of the program—in particular, case management for complex cases. Second, many Service Users were dependent on ER which was inconsistent with the definition and intent of the program. Third, there was inconsistency in the level of service received by Service Users in different geographic locations. These weaknesses can be improved upon with a joined-up approach featuring co-design and collaborative governance, leading to the successful commissioning of social services. The survey confirmed that volunteers were significant for ER, making up 92% of all workers and 51% of all hours worked in respondent ER programs. Of the 122 respondents, volunteers amounted to 554 full-time equivalents, a contribution valued at $39.4 million. In total there were 8,316 volunteers working in the 122 respondent ER programs. The sector can support and upskill these volunteers (and employees in addition) by developing scalable training solutions such as online training modules, updating ER service standards, and engaging in collaborative learning arrangements where large and small ER Providers share resources. More engagement with peak bodies such as Volunteering Australia might also assist the sector to improve the focus on volunteer engagement. Integrated services achieve better outcomes for complex ER cases—97% of survey respondents either agreed or strongly agreed this was the case. The research identified the dimensions of service integration most relevant to ER Providers to be case management, referrals, the breadth of services offered internally, co-location with interrelated service providers, an established network of support, workforce capability, and Service User engagement. Providers can individually focus on increasing the level of service integration for their ER program to improve their ability to deal with complex cases, which are clearly on the rise. At the system level, a more joined-up approach can also improve service integration across Australia. The key dimensions of this finding are discussed next in more detail. Case management is key for achieving Service User outcomes for complex cases—89% of survey respondents either agreed or strongly agreed this was the case. Interviewees most frequently said they would provide more case management if they could change their service model. Case management allows for more time spent with the Service User, follow up with referral partners, and a higher level of expertise in service delivery to support complex cases. Of course, it is a costly model and not currently funded for all Service Users through ER. Where case management is not available as part of ER, it might be available through a related service that is part of a network of support. Where possible, ER Providers should facilitate access to case management for Service Users who would benefit. At a system level, ER models with a greater component of case management could be implemented as test cases. Referral systems are also key for achieving Service User outcomes, which is reflected in the ER Program Logic presented on page 31. The survey and interview data show that referrals within an integrated service (internal) or in a service hub (co-located) are most effective. Where this is not possible, warm referrals within a trusted network of support are more effective than cold referrals leading to higher take-up and beneficial Service User outcomes. However, cold referrals are most common, pointing to a weakness in ER referral systems. This is because ER Providers do not operate or co-locate with interrelated services in many cases, nor do they have the case management capacity to provide warm referrals in many other cases. For mental illness support, which interviewees identified as one of the most difficult issues to deal with, ER Providers offer an integrated service only 23% of the time, warm referrals 34% of the time, and cold referrals 43% of the time. A focus on referral systems at the individual ER Provider level, and system level through a joined-up approach, might lead to better outcomes for Service Users. The program logic and theory of change for ER have been documented with input from the research findings and included in Section 4.3 on page 31. These show that ER helps people facing a financial crisis to meet their immediate needs, avoid further harm, and access a path to recovery. The research demonstrates that ER is fundamental to supporting vulnerable people in Australia and should therefore continue to be funded by government.
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Audit of the cost effectiveness of contracting for headquarters support services. Office of Scientific and Technical Information (OSTI), August 1991. http://dx.doi.org/10.2172/5002069.

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Report on {open_quotes}audit of internal controls over special nuclear materials{close_quotes}. Office of Scientific and Technical Information (OSTI), April 1996. http://dx.doi.org/10.2172/224239.

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Audit of the internal control structure of the Department of Energy`s Working Capital Fund. Office of Scientific and Technical Information (OSTI), October 1997. http://dx.doi.org/10.2172/543640.

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