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 …

This study aims to identify the extent to which auditors are aware of the means and
procedures involved in modern control system and internal audit, evaluate the possibility of …

This study explores the measurement of the effectiveness of internal audits from the
perception of internal auditors to prevent fraud. It examines the antecedents that affect the …

Purpose: Corruption still becomes a serious problem in Indonesia in the decentralization
era. This paper aims at providing a comprehensive empirical examination regarding the …

This study aims at examining the effect of quality of internal auditors and the effectiveness of
audit committees on corruption in State-Owned Enterprises (SOE). The quality of the internal …

This study was conducted to assess the influence of factors on the validity of internal audit in
commercial banks in Vietnam. Data collected from the questionnaire was sent to 215 …

Industry 4.0 has positive effect on the enhancing of the resilience. However, if the resilience
can be promoted by lean and auditing environment priority, after further combine with …

1.1. Historia audytu wewnętrznego, jego ewolucja i kierunki rozwoju 14 1.2. Istota i cele
audytu wewnętrznego 18 1.3. Funkcje, zadania i usługi audytu wewnętrznego 24 1.4 …

The study analyses the effectiveness of government internal audit in Indonesia. We examine
the role of professional proficiency, quality of audit work, organisational independence …

This study aims to synthesize relevant theoretical and empirical literature to develop a
conceptual framework and propositions about the antecedents of the effectiveness of …