[PDF][PDF] The mediating role of organizational culture on the relationship between information technology and internal audit effectiveness

MH Alqaraleh, MOS Almari, B Ali… - Corporate Governance …, 2022 - researchgate.net
Almari, MOS, Ali, BJA, & Oudat, MS (2022). The mediating role of organizational culture on
the relationship between information technology and internal audit effectiveness. Corporate …

Designing an internal audit effectiveness model for public sector: qualitative and quantitative evidence from a developing country

AMJ Shuwaili, R Hesarzadeh… - Journal of Facilities …, 2023 - emerald.com
Purpose In recent decades, managerial desire to use internal audit services to promote well-
controlled organizational processes has significantly increased in the public sector. Yet …

[PDF][PDF] The moderating role of big data and user satisfaction in the predictors of generalized audit software among Jordanian auditing firms

A Marei - expert systems, 2023 - researchgate.net
Generalized Audit Software (GAS) is critical for auditing a firm's financial statements.
However, the usage of this software is widely limited to developed countries. The purpose of …

Determinants of internal auditing effectiveness in a public higher education institution

MC Siyaya, A Epizitone, LF Jali… - … of Accounting and …, 2021 - search.proquest.com
The desire to produce an effective internal auditing system to meet the demands of different
institutions has caused stiff competition in the auditing market. This has led to a dilemma in …

[PDF][PDF] Predictors of Auditors' Usage of CAATs: The Role of Top Management Support and Trust

L Daoud - Information Sciences Letters, 2023 - researchgate.net
Current businesses are shifting towards e-business and adopting computerized accounting
information systems. These changes affected the audit profession's performance in IT audit …

Pengaruh Teknologi Informasi Terhadap Efektivitas Audit Internal: Efek Mediasi Kualitas Audit

M Lonto, A Pandowo - Jurnal Akuntansi Manado (JAIM), 2023 - ejurnal.unima.ac.id
Efektivitas fungsi audit internal merupakan bagian penting dalam sistem pemerintahan
karena mampu mendeteksi semua risiko kecurangan dalam organisasi sehingga perlu …

Conceptualising the modern proactive internal auditor amidst the 4th industrial revolution: A literature review

JP Bruwer, Y Smit, SL Roux… - International Journal of …, 2020 - inderscienceonline.com
Since its formal recognition, internal auditing has undergone significant changes such as
moving from auditing around the computer towards auditing through the computer …

Factors impacting the effectiveness of internal audit in the Saudi Arabian public sector

AS Almahuzi - 2020 - vuir.vu.edu.au
This study investigates the effectiveness of internal audits in the Saudi Arabian public sector.
The resource-based theory is used to explore external and internal factors that impact …

The Impact of Internal Audit Function on Corporate Governance: A Case of NSSA, Zimbabwe (2018-2022).

B Nyakumwa, N Wadesango… - Journal of Economic & …, 2023 - search.ebscohost.com
The study analyzed the impact of internal audit function on corporate governance in a
parastatal company specifically NSSA. The research focused on the role of internal audit …

Influence of the internal audit function towards Zakat performance

N Shamsuddin, NS Bakar - International Journal of Islamic …, 2021 - ijiefer.kuis.edu.my
Zakat institutions play an important role in Malaysian socioeconomics. The ability of zakat
institutions to collect zakat has been undoubtedly proven by the increasing collection …