جودة المراجعة الداخلية في البنوك التجارية في السودان والعوامل المؤثرة فيها من وجهة نظر المراجعين الداخليين : دراسة تحليلية = Quality of Internal Auditing in Commercial Banks in the Sudan and Its Influencing Factors from the Perspective of Internal Auditors : An Analytical Study

2017 ◽  
Vol 8 (24) ◽  
pp. 87-108
Author(s):  
حسين محمد النافعابي
Keyword(s):  
Influencing Factors ◽  
Commercial Banks ◽  
Analytical Study ◽  
Internal Auditing ◽  
Internal Auditors

scholarly journals Risks of Adopting Automated AIS Applications on the Quality of Internal Auditing

2021 ◽  
Vol 18 ◽  
pp. 763-779
Author(s):  
Adel M. Qatawneh
Keyword(s):  
Data Security ◽  
Large Population ◽  
Data Entry ◽  
Internal Auditing ◽  
It Infrastructure ◽  
Internal Auditors ◽  
Operations Control ◽  
Internal Operations ◽  
The Impact

The current study aimed at examining the impact of AIS risks (IT Infrastructure ,Data Entry and Outcome, Internal Operations, Control procedures and tools and Data Security) on quality on internal auditing as a comparison study between Jordan and England. Study adopted quantitative approach and d istributed a questionnaire on (133) internal auditors in Jordan and (331) internal auditors in England. Through SPSS results of study indicated that all adopted risks were found within both samples responded to questionnaire. Both sample also indicated that "internal operations" and "data security" are the most influential risks that may jeopardize quality of internal auditing. Results also indicated differences between impacts of such risks on quality of internal auditing; such risks were attributed to the large population of England compared to Jordan and the intensity of internal auditing in England as higher than Jordan due to the intensity of operations within the country. However, "IT infrastructure" and "data security" appeared to be higher in England compared to Jordan which helped in easing the negative impacts of AIS risks on quality of internal auditing. Study recommended applying restrictions on users to limit the possibility of changing and manipulating data whether by parties inside or outside the organization, in addition to presenting extra efforts in choosing internal auditors in terms of qualifications, experiences and abilities.

scholarly journals The Effect of Applying the Organization Enterprise Resource Planning System (ERP) in the Quality of Internal Audit: A Case of Jordanian Commercial Banks

2018 ◽  
Vol 10 (5) ◽  
pp. 96
Author(s):  
Ziad Abdul Halim AL Theebeh ◽  
Tareq Hammad AL-Mubaydeen ◽  
Mahmoud Fawzi Ismael
Keyword(s):  
Enterprise Resource Planning ◽  
Commercial Banks ◽  
Internal Audit ◽  
Resource Planning ◽  
Planning System ◽  
Accounting System ◽  
Internal Auditors ◽  
Erp System ◽  
The Impact

This study aimed at examining the impact of the ERP system on the quality of internal auditing in the Jordanian commercial banks. For this purpose, the researchers designed a questionnaire that was distributed to specialists in the same field of this research. The questionnaire consisted of eight perspectives. The study’s sample included 21 Jordanian banks, while the study’s sample consisted of thirteen Jordanian commercial banks. The results discovered a statistical and significant impact on the application of the organization's resource planning system, especially in the field of finance, marketing, sales, management, human resources as well as the services’ system. Based on these results, the researchers raised up a set of recommendations, which are including the necessity of developing the capabilities of the internal auditors in the use of the organization's ERP system in general, and enhancing the accounting system to increase the confidence and the quality of the financial reports particularly. Additionally, it is necessary to explain for the internal auditors the risks, which are embedded in the system of information technology.

scholarly journals Internal audit and financial performance of Yemeni commercial banks: Empirical evidence

2021 ◽  
Vol 16 (2) ◽  
pp. 137-147
Author(s):  
Saddam A. Hazaea ◽  
Mosab I. Tabash ◽  
Jinyu Zhu ◽  
Saleh F. A. Khatib ◽  
Najib H. S. Farhan
Keyword(s):  
Central Bank ◽  
Financial Performance ◽  
Empirical Evidence ◽  
Commercial Banks ◽  
Positive Impact ◽  
Internal Audit ◽  
Internal Auditors ◽  
Overall Performance

This study seeks to verify the contribution of internal audit (IA), especially its role in improving financial performance in Yemeni commercial banks, with a specific focus on three factors, namely: the independence and objectives of IA, the quality of IA and the size of IA. This study reviews some existing literature on the contribution and role of IA in improving financial performance. It relies on available data from questionnaires. 90 questionnaires were distributed to nine commercial banks in Yemen (23 branches) working under the supervision of the Central Bank of Yemen; 81 questionnaires (90%) were regained and used in the process of analysis. To analyze the data, three analysis approaches were used, including description, correlation, and regression. The results showed that the IA has a significant impact on the overall performance of Yemeni commercial banks. Furthermore, the results showed that the auditors’ efficiencies, as well as their financial and accounting experiences, have a significant and positive impact on financial performance. It was revealed that the independence and objectivity of internal auditors are highly insignificant for financial performance. However, the size of IA and the frequency of the auditors’ meetings have a negative and significant effect on financial performance. This study provides some recommendations for improving the effectiveness of IA, which in turn will contribute to improving financial performance.

scholarly journals The Impact of Internal Audit Committees’ Practices on Enhancing the Independence of Internal Auditors in Jordanian Commercial Banks

2018 ◽  
Vol 13 (5) ◽  
pp. 156
Author(s):  
Khalil Abu Saleem
Keyword(s):  
Commercial Banks ◽  
Internal Audit ◽  
Audit Committees ◽  
Internal Auditing ◽  
Economic Sectors ◽  
Internal Auditors ◽  
External Auditors ◽  
Descriptive Approach ◽  
The Impact

Purpose: This study aim to explain the impact of the audit committees' practices on enhancing the independence of internal auditors in Jordanian commercial banks from the perspective of external auditors.Design / methodology / approach: The statistical descriptive approach was used, the data were collected through a questionnaire designed by the researcher, which targeted the external auditors of (90) individuals. The study included four axes, three of which were allocated to measure the internal audit committees' responsibilities, functions and powers, while the fourth axis was devoted to measuring the independence of the internal auditing bodies.Results: The study found that there is a statistically significant relationship to the internal audit committees' practices in enhancing the independence of the internal auditing bodies; also the role of the audit committees has been the main impact in enhancing this independence.Recommendations: the study recommends enacting and modifying laws to enhance the independence of the audit committees to supervise all matters related to internal auditors.Originality / Value: According to the researcher, this study is one of the first studies that dealt with the practices of the audit committees combined, therefore it is useful for researchers that motivating them to conduct further research on the practices of audit committees in other economic sectors.

scholarly journals The Internal Auditing Procedures Effectiveness in the Jordanian Commercial Banks

2017 ◽  
Vol 10 (3) ◽  
pp. 203
Author(s):  
Arwa H. Amoush
Keyword(s):  
Board Of Directors ◽  
Commercial Banks ◽  
Internal Controls ◽  
Internal Auditing ◽  
Main Hypothesis ◽  
Internal Auditor ◽  
Internal Auditors ◽  
The Board Of Directors ◽  
Sufficient Degree

This study aims at evaluating and investigating the effectiveness of the internal auditing procedures in the Jordanian commercial banks through evaluating auditing procedures used in the commercial banks in Jordan and evaluating the role of the board of directors in achieving this effectiveness. Moreover, this study aims at investigating the internal auditing program used in the banks to check the availability of the risk –based auditing program and sufficient degree of independence for the internal auditor in these banks.The study’s main hypothesis was: “the internal auditing procedures in the Jordanian commercial banks do not include the effectiveness of the internal auditing profession” and there were other four sub-hypotheses. The descriptive approach was used. A questionnaire consisted of 48 items was prepared and distributed to 130 internal auditors in the commercial banks representing 248 internal auditors. Only 104 questionnaires were valid for analysis out of 120 questionnaires that were retrieved.Data were collected and analyzed statistically. Results revealed that the internal auditing program used in the commercial banks included procedures that achieve internal auditing procedures and the role of the board of directors ensured the effectiveness of the internal auditing in the information technology. Additionally, results showed that the internal auditing program included risk based auditing program and the internal auditing procedures ensure the internal auditor’s independence. The study recommended the necessity to enhance the current procedures followed in the internal auditing implementation for its effectiveness and the necessity to clarify the internal controls and its levels to ensure the success of the auditing program.

Performance of Non-Performing Assets in Commercial Banks - An Analytical Study

2012 ◽  
Vol 3 (4) ◽  
pp. 1-3 ◽  
Author(s):  
Dr. M.A.Suresh Kumar Dr. M.A.Suresh Kumar ◽  
◽  
J. Vijayakumar J. Vijayakumar
Keyword(s):  
Commercial Banks ◽  
Analytical Study

PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
Internal Auditors ◽  
Factors Influencing ◽  
Professional Attributes ◽  
Professional Care ◽  
Positive Effect

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>

scholarly journals Analysis of Medication Adherence and Its Influencing Factors in Patients with Schizophrenia in the Chinese Institutional Environment

2021 ◽  
Vol 18 (9) ◽  
pp. 4746
Author(s):  
Wei Yu ◽  
Jie Tong ◽  
Xirong Sun ◽  
Fazhan Chen ◽  
Jie Zhang ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Medication Adherence ◽  
Activities Of Daily Living ◽  
Influencing Factors ◽  
Self Efficacy ◽  
Daily Living ◽  
Institutional Environment ◽  
Factors Influencing ◽  
Quality Of Life Scale

Background: Factors related to medication adherence in patients with schizophrenia have always been key to the treatment and rehabilitation of these patients. However, the treatment modes in different countries are not the same, and there is no research on the factors influencing medication adherence under different mental health service modes. Objectives: The purpose of this study was to explore medication adherence and its influencing factors in patients with schizophrenia in the Chinese institutional environment. Methods: We conducted a cross-sectional study of hospitalized persons living with schizophrenia from November 2018 to January 2019. A systematic sampling method was used to select 217 hospitalized persons living with schizophrenia. The Medication Adherence Rating Scale (MARS), Positive and Negative Syndrome Scale (PANSS), General Self-Efficacy Scale (GSES), Schizophrenia Quality of Life Scale (SQLS), and Scale of Social Skills for Psychiatric Inpatients (SSPI) were used to explore medication compliance and its influencing factors in the Chinese institutional environment. Results: The descriptive analysis and ANOVA showed that there were no significant differences in medication adherence when assessed by demographic characteristics such as sex, marital status, and education level (p > 0.05). A correlation analysis showed that there was no significant correlation between medication adherence and mental symptoms (p > 0.05) but that there was a positive correlation with self-efficacy, quality of life, and activities of daily living (p < 0.01). The linear regression analysis showed that self-efficacy, psychosocial factors, symptoms/side effects, and activities of daily living had significant effects on medication adherence (F = 30.210, p < 0.001). Conclusions: Our findings show that the self-efficacy, quality of life, and social function of patients with schizophrenia are important self-factors influencing medication adherence in the Chinese institutional environment.

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