This paper explores the interplay between structural and dynamic complexity factors,
uncovering the mechanisms that underpin it. Four in-depth inductive case studies, which …

This research aims to investigate the impact of the Internal Audit Function (IAF), Internal
Control (IC), and Fraud Prevention (FP) on governance (GOV). Additionally, this study …

This study assesses the efficacy of the COSO framework in improving internal audit quality in
Jordanian insurance firms across five dimensions: control environment, risk assessment …

Adequate internal controls enhance an organization's likelihood of achieving objectives in a
changing business environment, contribute to organizational growth and competitiveness …

An internal control system is a crucial system and governance aspect in public
organisations. It serves as a defender, protector, guide, and alarm for any discrepancies or …

This study aimed at examining the relationship between the identified critical success factors
by project managers and their impact on key project management elements at the General …

رزیابی در کنترل‌های داخلی به ویژه در ساختارهایی با ماهیت عمومی، موضوعی بسیار مهم جهت
جلوگیری از تقلب و تحریف در عملکردهای مالی محسوب می‌شود که می‌تواند به ایجاد اثربخشی در …‎

La presente investigación mantuvo el objetivo general de determinar la relación entre el
control interno y la gestión de compras en la empresa Distribuidora y Transporte Alejandra …