The principles and findings from internal government audits (aimed at generating recommendations to improve compliance with anti-corruption regulations) can greatly contribute to the wider anti-corruption literature. Internal audit techniques can overcome the weaknesses of the four predominant approaches to evaluating anti-corruption regulatory performance – the systems design approach, the ad-...

The survival of any firm is predicated on the efficient functioning internal audit constituted by management for safeguarding company’s assets. It has been argued that several instances doctored financial statements quoted firms in Nigeria abound leading to scandals with dire consequences investors’ confidence. study examines relationship existing between function and performance insurance comp...

Auditors face a number of challenges when performing audit risk assessment. To cope with these challenges, methods are required that purposefully reduce the complexity inherent to internal control systems and that facilitate communication about internal control matters among groups of stakeholders with differing perspectives on the subject matter. In this paper, we investigate the potentials of...

ABSTRACT This article analyzes the leader's management style effect on relationship between personal factors and role conflict in internal audit function. It sheds light per se regarding presence of audit, addressing effects that various styles leader can cause previously addressed literature characteristics conflict. Evidence shows skills expertise leading executives impact played by auditors,...

The objective of this research work is to show the influence internal audit on security public funds within companies. Thus, data were collected with help a questionnaire from 35 At end field investigations, results that auditing through factors such as qualifications auditors, size department, experience and independence auditors influences in Cameroon. In view these results, it suggested Came...