The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of
creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The …

Purpose This study aims to identify the principal changes that digitalization has brought
about in the internal audit functions (IAFs), focusing on the main characteristics that have …

Purpose This paper aims to examine the impact of the assurance and advisory role of
internal audit (ADRIA) on organisational, human and technical proactive measures to …

Purpose This paper aims to analyse the implementation challenges faced by internal audit
departments of public sector organisations and central banks when implementing …

Purpose Data analytics can change the working of advisory services (AS) that internal
auditors routinely carry out. Not getting psychological support from employers and co …

Over the past decades, the business environment has become increasingly digitized.
Advances in new technologies are driving significant organizational change. Over the years …

Purpose This study aims to determine the impact of corporate digital transformation on the
audit opinions of auditors in A-share nonfinancial listed companies in China. It also …

There is a rapid and extensive progress in digital technologies and organizations need
resources to build a successful path. Frugal solutions help companies to make economical …

Internal audit is an independent function that provides objective assurance and advisory
services to business partners in the form of projects. As the skilled human resources, internal …

The main objective of this book is to provide both academics and practitioners with a global
vision of the evolution of internal auditing in a fast-changing business landscape driven by …