This study aims to examine and analyze the effect of existence an internal audit function (IAF) disclosure (DIA) on external fees in non-financial companies listed Indonesia Stock Exchange 2015-2019. The approach used this is a quantitative consisting 327 samples with purposive sampling technique. Data analysis using multiple linear regression. results showed that had negative insignificant fee...

Fraud has been a major factor to financial distress and poor operating performance of many organisations, this cut across all sectors, races, religious faiths cultures. The recent increase in fraudulent activities as reported organisations worldwide are perceived have adversely affected organisational going concern, dividend payout stakeholders’ confidence, calls for internal audit efficiency. ...

The study of public sector audit is a relatively large, complex, unexplored and under-recognized field. Therefore, researchers call for more studies on audit, especially in the context developing countries. This article gives review academic pertaining to public-sector auditors’ independence factors affecting independence. literature implemented based published papers 20th century prestigious j...

We derive general analytical formulas for assessing risks in a problem domain where therisk depends on three interrelated variables. More specifically, we derive general analyticalformulas for propagating beliefs in a network where three binary variables, A, B and C, arerelated to a fourth binary variable Z through an ‘AND’ relationship. In addition, we assume thatvariables A, B...

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...

Purpose Internal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its operation to assist management bodies fulfil their responsibilities efficiently and effectively. Using Control-Integrated Framework, this paper investigates under which internal auditing carried out four selected governments Central Regi...