With the development of the economic globalization, the risks that enterprises faced are increasing. In order to cope with the risks, the enterprise risk management requires the internal audit. As an important part of the internal control, the risk oriented internal audit emerges to monitor the process of the enterprise risk management. So enterprises can control and evaluate the risks more and...

Internal audit function (IAF) is a critical component of corporate governance mechanisms, and researchers have argued that internal effectiveness (IAE) utmost importance to serve the purpose. The study attempts contribute better understanding on role committee (AC) characteristics (i.e. AC size, meeting frequency, expertise independence) as driver IAE in public limited companies listed Pakistan...

the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...

Background: The effectiveness and adequacy of occupational health and safety management system should be monitored and evaluated at organization level on a regular basis. Safety audit has a clear role in the development of organizations safety management systems. Internal safety audit is a method to appraise to the management the current status of occupational health and safety at workplace. Se...

Identifying factors/latent constructs deemed to influence internal audit effectiveness (IAE), through identifying variables used as measures of and hypothesising which have a statistically significant relationship with IAE was the primary objective. Secondary objectives involved exploring perceptions viewpoints auditing providing general recommendations. To achieve above objectives, questionnai...

This study examines the association among effectiveness of audit committee, arrangement internal function (IAF), and financial reporting lag (FRL). It also expands literature by exploring effect IAF sourcing on lag. Financial is measured based number days between dates year end to date announcement reporting. The committee consists size, independence, meetings, experts, chairperson’s qualificat...