scholarly journals What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI?

2021 ◽  
Vol 69 (5) ◽  
pp. 579-594
Author(s):  
Jan Buček
Keyword(s):  
Audit Activity ◽  
The Impact

The Impact of the Standards Implementation of Internal Audit Attributes on the Internal Control System Effectiveness: A Field Study of Banks in Yemen

2021 ◽  
Vol 26 (4) ◽  
pp. 111-132
Author(s):  
Mohammed Ali M. Al-Rubaidi ◽  
Abdulelah Ahmed Khobah
Keyword(s):  
Control System ◽  
Internal Control ◽  
Positive Impact ◽  
Internal Audit ◽  
International Standards ◽  
Audit Committees ◽  
Continuous Training ◽  
Internal Control System ◽  
Audit Activity ◽  
The Impact

This study aimed to investigate the impact of the implementation of internal audit characteristics on the effectiveness of the internal control system in banks in Yemen. To achieve the objective of this study, a questionnaire was designed as a tool for collecting the data from the study community which consisted of (18) banks in Yemen, (14) of which, in Sana'a city, were taken as a sample. The sample consisted of 190 employees selected from the internal auditors, internal audit committees and finance managers. The SPSS was used to analyze 155 questionnaires that were valid for analysis. The results of the study revealed that there is a statistically significant positive impact on the implementation of all standards of internal audit characteristics on the effectiveness of the internal control system. In the light of the findings, the study recommends that the Yemeni banks should adopt procedures to enhance the effectiveness of the internal control system, including providing sufficient authority for the internal audit activity The team of internal audit should have absolute independence and continuous training in line with international standards and developments; in addition, conducting a periodic and continuous evaluation of the internal audit activity is recommended to enhance the effectiveness of the internal control system.

scholarly journals Empirical Research Concerning the Impact of the Public Internal Audit on the Accounting System and its Reliability in Romanian Universities

2016 ◽  
Vol 11 (3) ◽  
pp. 163-177
Author(s):  
Cristina-Petrina Drăguşin ◽  
Sorin Domnişoru ◽  
Magdalena Mihai
Keyword(s):  
Internal Audit ◽  
Accounting System ◽  
Academic Education ◽  
Accounting Systems ◽  
The Public ◽  
Financial Activity ◽  
Statistical Survey ◽  
Audit Reports ◽  
Audit Activity ◽  
The Impact

AbstractThe present paper is materialized in an empirical study concerning the impact of the internal audit on the accounting system and its reliability, in case of public universities in Romania. In order to achieve the study, it was necessary to know the different points of view of the representatives of the accounting departments of public institutions of academic education, using a statistical survey based on questionnaire. The research objectives were focused on obtaining conclusions regarding: the importance of internal auditing of the accounting system and its reliability; the extent to which the internal audit manages to provide reasonable assurances regarding the accounting and financial activity; the importance in auditing of the items related to the accounting activity; the assurance and the adequacy of the human resources allocated to the internal audit departments; the frequency with which the internal audit reports projects are modified in order to follow the audited structure recommendations; the extent to which the audit reports reflect the reality; the internal audit activity contribution in improving the accounting systems and their reliability in the Romanian universities.

scholarly journals The impact of the quality of audit firms peer-review on tax evasion

2017 ◽  
Vol 6 (1) ◽  
pp. 8
Author(s):  
Hazem Taha
Keyword(s):  
Peer Review ◽  
Tax Evasion ◽  
Tax Revenue ◽  
Financial Reports ◽  
Business Decisions ◽  
Revenue Collection ◽  
Audit Firms ◽  
Audit Activity ◽  
The Impact

This study examines the quality of audit firms peer-review impact on the audit activity on firms to disclose fair financial reports which will influences tax revenue of the countries and to reduce the Tax evasion. Audit Firms peer-review play a significant role in the countries tax evasion. The Audit Firms peer-review ensure that different investors and business in nations are confident and knowledgeable when making business decisions. The AICPA Peer Review is committed to improving the quality of auditing and accounting services.  The program is a universal assessment whose value in serving the interest public and companies lies in its remedial and educational nature.  Audit Firms peer-review has an impact on the collection of revenue considering the tests, there is an importance in the association between tax collected after auditing and before auditing. This demonstrates that there is increase in revenue collection after quality audit. 

scholarly journals The Impact and Results of the Internal Audit Activity Exercised in the Public Sector in Romania

2015 ◽  
Vol 32 ◽  
pp. 394-399 ◽  
Author(s):  
Alexandra Narcisa Cioban (Lucan) ◽  
Elena Hlaciuc ◽  
Ana Maria Zaiceanu
Keyword(s):  
Public Sector ◽  
Internal Audit ◽  
The Public ◽  
Audit Activity ◽  
The Impact

scholarly journals The influence of emotional intelligence on auditor performance

2020 ◽  
Vol 19 (3) ◽  
Author(s):  
Richard G. Brody ◽  
Gaurav Gupta ◽  
Stephen B. Salter
Keyword(s):  
Emotional Intelligence ◽  
Work Performance ◽  
Research Question ◽  
Future Research ◽  
Mba Students ◽  
Significant Area ◽  
Student Subjects ◽  
Emotional Intelligence Inventory ◽  
Audit Activity ◽  
The Impact

Research Question: How does Emotional Intelligence influence auditor performance? Motivation: Emotional Intelligence has been researched as one of the critical factors that are linked to superior work performance. However, this research is still in its infancy with respect to auditors despite the fact that the auditing profession would benefit greatly from improving the work performance of its professionals. In this paper, we address this issue and lay the foundation for a future paper that would analyze the impact of increasing the emotional intelligence of auditors on their task performance. We hypothesized that emotional intelligence is positively related to auditor performance. Data: Undergraduate accounting and MBA students were selected to participate in this study. Sixty-nine participants completed the Emotional Intelligence inventory provided by Genos International, Australia and performed a simple audit activity designed by the authors for this study. Multiple regressions were utilized to analyze the data. Findings: The hypothesis was not supported, and the paper addresses this result as well as provides guidance to future researchers in this significant area. Contribution: Because of the challenges associated with this type of experiment as well as the lack of existing research in the area, this paper uses student subjects to provide initial feedback on the effectiveness of the instrument. The results will help guide future research and, as an added benefit, preserves the subject pool of practicing auditors.

Formation of Lunar Craters and Bright Rays as a Result of Meteorite Impacts

1962 ◽  
Vol 14 ◽  
pp. 415-418
Author(s):  
K. P. Stanyukovich ◽  
V. A. Bronshten
Keyword(s):  
Explosive Charge ◽  
The Moon ◽  
Meteorite Impacts ◽  
The Earth ◽  
Lunar Craters ◽  
The Impact

The phenomena accompanying the impact of large meteorites on the surface of the Moon or of the Earth can be examined on the basis of the theory of explosive phenomena if we assume that, instead of an exploding meteorite moving inside the rock, we have an explosive charge (equivalent in energy), situated at a certain distance under the surface.

The Geosciences Applied to Lunar Exploration

1962 ◽  
Vol 14 ◽  
pp. 169-257 ◽  
Author(s):  
J. Green
Keyword(s):  
Lunar Surface ◽  
Probable Mechanism ◽  
Point Of View ◽  
Lunar Exploration ◽  
Geological Model ◽  
Apply Geophysics ◽  
Surface Features ◽  
The Impact

The term geo-sciences has been used here to include the disciplines geology, geophysics and geochemistry. However, in order to apply geophysics and geochemistry effectively one must begin with a geological model. Therefore, the science of geology should be used as the basis for lunar exploration. From an astronomical point of view, a lunar terrain heavily impacted with meteors appears the more reasonable; although from a geological standpoint, volcanism seems the more probable mechanism. A surface liberally marked with volcanic features has been advocated by such geologists as Bülow, Dana, Suess, von Wolff, Shaler, Spurr, and Kuno. In this paper, both the impact and volcanic hypotheses are considered in the application of the geo-sciences to manned lunar exploration. However, more emphasis is placed on the volcanic, or more correctly the defluidization, hypothesis to account for lunar surface features.

Asteroid and Comet Impact Speeds upon Mars: Significance for Panspermia and the Supply of Organics

1997 ◽  
Vol 161 ◽  
pp. 197-201 ◽  
Author(s):  
Duncan Steel
Keyword(s):  
Probability Distributions ◽  
Regions Of Interest ◽  
Significant Fraction ◽  
Organic Chemicals ◽  
Impact Speed ◽  
The Mean ◽  
The Impact

AbstractWhilst lithopanspermia depends upon massive impacts occurring at a speed above some limit, the intact delivery of organic chemicals or other volatiles to a planet requires the impact speed to be below some other limit such that a significant fraction of that material escapes destruction. Thus the two opposite ends of the impact speed distributions are the regions of interest in the bioastronomical context, whereas much modelling work on impacts delivers, or makes use of, only the mean speed. Here the probability distributions of impact speeds upon Mars are calculated for (i) the orbital distribution of known asteroids; and (ii) the expected distribution of near-parabolic cometary orbits. It is found that cometary impacts are far more likely to eject rocks from Mars (over 99 percent of the cometary impacts are at speeds above 20 km/sec, but at most 5 percent of the asteroidal impacts); paradoxically, the objects impacting at speeds low enough to make organic/volatile survival possible (the asteroids) are those which are depleted in such species.

Organic Syntheses During the Impact of a Comet with a Gaseous Planet

1997 ◽  
Vol 161 ◽  
pp. 189-195
Author(s):  
Cesare Guaita ◽  
Roberto Crippa ◽  
Federico Manzini
Keyword(s):  
Polymeric Material ◽  
Molecular Form ◽  
Parent Compound ◽  
Blue Filter ◽  
Organic Syntheses ◽  
The Impact

AbstractA large amount of CO has been detected above many SL9/Jupiter impacts. This gas was never detected before the collision. So, in our opinion, CO was released from a parent compound during the collision. We identify this compound as POM (polyoxymethylene), a formaldehyde (HCHO) polymer that, when suddenly heated, reformes monomeric HCHO. At temperatures higher than 1200°K HCHO cannot exist in molecular form and the most probable result of its decomposition is the formation of CO. At lower temperatures, HCHO can react with NH3 and/or HCN to form high UV-absorbing polymeric material. In our opinion, this kind of material has also to be taken in to account to explain the complex evolution of some SL9 impacts that we observed in CCD images taken with a blue filter.

Hydrogen Cyanide Polymers from the Impact of Comet P/Shoemaker-Levy 9 on Jupiter

1997 ◽  
Vol 161 ◽  
pp. 179-187
Author(s):  
Clifford N. Matthews ◽  
Rose A. Pesce-Rodriguez ◽  
Shirley A. Liebman
Keyword(s):  
Amino Acids ◽  
Solar System ◽  
Hydrogen Cyanide ◽  
Nitrogen Heterocycles ◽  
Laboratory Studies ◽  
Heterogeneous Solids ◽  
The Many ◽  
Comet Halley ◽  
The Impact ◽  
By Products

AbstractHydrogen cyanide polymers – heterogeneous solids ranging in color from yellow to orange to brown to black – may be among the organic macromolecules most readily formed within the Solar System. The non-volatile black crust of comet Halley, for example, as well as the extensive orangebrown streaks in the atmosphere of Jupiter, might consist largely of such polymers synthesized from HCN formed by photolysis of methane and ammonia, the color observed depending on the concentration of HCN involved. Laboratory studies of these ubiquitous compounds point to the presence of polyamidine structures synthesized directly from hydrogen cyanide. These would be converted by water to polypeptides which can be further hydrolyzed to α-amino acids. Black polymers and multimers with conjugated ladder structures derived from HCN could also be formed and might well be the source of the many nitrogen heterocycles, adenine included, observed after pyrolysis. The dark brown color arising from the impacts of comet P/Shoemaker-Levy 9 on Jupiter might therefore be mainly caused by the presence of HCN polymers, whether originally present, deposited by the impactor or synthesized directly from HCN. Spectroscopic detection of these predicted macromolecules and their hydrolytic and pyrolytic by-products would strengthen significantly the hypothesis that cyanide polymerization is a preferred pathway for prebiotic and extraterrestrial chemistry.

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