The Impact of Audit Committees on the Realization of an Integration Relationship between Internal and External Audit when Conducting Audits. A Study on Public Shareholding Corporations

2020 ◽  
Vol 11 (2) ◽  
pp. 420
Author(s):  
Ola Mohammad KHERSIAT
Keyword(s):  
Internal Audit ◽  
Audit Committees ◽  
P Value ◽  
Test Results ◽  
External Audit ◽  
External Auditor ◽  
External Audits ◽  
The Impact ◽  
Spearman Test ◽  
The Relationship

This study aims to investigate methods of achieving an integrating relationship between internal and external audit when conducting audit procedures in Jordanian public shareholding corporations, as well as investigate the impact of audit committees achieving such a relationship since an effective internal audit effective  the external auditor`s estimations regarding control risks. The study concludes that all aspects of the realization of an integration relation between internal and external audit have achieved a fair ratio exceeding 60%. Spearman test was used to show the nature of the relationship between the internal and external audit. The test results showed that the relationship between these methods is vulnerable in Jordanian public shareholding corporations, and that audit committees have no statistically significant impact on achieving an integrating relationship between internal and external audits  in conducting audit in Jordanian public shareholding corporations, since the ratio of audit committees interpretation (R2) which amounted to (.145) of the dependent variable difference ( achieving an integrating relationship between internal and external audit in conducting audit) is relatively low, and that the P- value derived for this relation amounted to (.615) which is more than (5%) .

Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing

2007 ◽  
Vol 82 (4) ◽  
pp. 803-835 ◽  
Author(s):  
Lawrence J. Abbott ◽  
Susan Parker ◽  
Gary F. Peters ◽  
Dasaratha V. Rama
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Auditor Independence ◽  
Audit Committees ◽  
Internal Auditing ◽  
External Audit ◽  
Internal Auditor ◽  
Sarbanes Oxley ◽  
External Auditor ◽  
Audit Activity

This study extends current literature related to nonaudit services by investigating internal audit outsourcing to the external auditor. We posit that certain types of internal audit outsourcing (i.e., those which are nonroutine, and thus tend to be nonrecurring in nature) are unlikely to lead to economic bonding, while offering significant potential for improvements in audit coverage and scope when provided by the external auditor. Alternatively, outsourcing routine internal audit tasks is more likely to lead to economic bonding, as well as potentially threatening internal auditor independence. Our results are consistent with firms with independent, active, and expert audit committees being less likely to outsource routine internal auditing activities to the external auditor. However, the outsourcing of nonroutine internal audit activities such as special projects and EDP consulting are not negatively related to effective audit committees. Additionally, outsourcing of either type of internal audit activity to an outside service provider other than the external auditor is not related to effective audit committees. Collectively, we interpret these findings as supportive of an effective audit committee's ability to monitor the sourcing of the firm's total (i.e., internal and external) audit coverage, while simultaneously exhibiting concern for external auditor independence.

scholarly journals HUBUNGAN STATUS NUTRISI DENGAN NYERI MENSTRUASI PADA REMAJA SMP NEGERI 16 BANDUNG

2018 ◽  
Vol 5 (2) ◽  
pp. 82-87
Author(s):  
Dewi Marfuah ◽  
Rita Mayasari
Keyword(s):  
Nutritional Status ◽  
Menstrual Period ◽  
P Value ◽  
Test Results ◽  
Menstrual Pain ◽  
Cross Sectional ◽  
Relationship Of ◽  
Spearman Test ◽  
The Relationship ◽  
Clear Information

Influenced by nutritional status. The prevalence of nutritional status in Indonesia by 32.6% malnourished and 25.6% excess nutrients. If there is nutritional status disorders will aggravate the menstrual pain. Purpose: This study was conducted to determine the relationship of nutritional status in adolescents whose having dysmenorrhea in SMP Negeri 16 Bandung. Methods: Using a correlational descriptive design with cross sectional approach as well as using non-random sampling techniques, the number of population in this study of 50 female students who experience dysmenorrhea and the number of samples of 39 respondents. Data were analyzed using the Spearman test. Results: Based on the statistical analysis, mostly the respondents have malnutrition about 19 respondents (41.7%) and they have more likely a mild pain during menstrual period at about 22 respondents (56, 4%). The Spearman test results show that the value between the nutritional status with menstrual pain p-value of 0.039 (p<0.05) and the coefficient of contingency -0.332. Conclusion: There is a relationship between the nutritional status with dysmenorrhea. Suggestion: It is expected that it is able to give any appropriate feedback toward nursing process in anticipacing any reproduction health such as a clear information about nutritional status which is contributing a lot to have severe pain during menstrual period among adolescents.

HUBUNGAN INTELEGENSI DENGAN PERILAKU NERS TINGKAT II STIKES SANTA ELISABETH MEDAN

2016 ◽  
Vol 1 (1) ◽  
pp. 21-30
Author(s):  
Imelda Derang
Keyword(s):  
Student Nurses ◽  
Sampling Technique ◽  
P Value ◽  
Test Results ◽  
Cross Sectional ◽  
Intelligence Level ◽  
Level Ii ◽  
Study Population ◽  
Cross Sectional Design ◽  
The Relationship

Intelligence is the ability to apply the knowledge and experiences that have been gained into the effort tasks are challenging and flexible book. Behaviour is an action that involves aspects of affective, cognitive, and psychomotor. Goal: This study aims to determine the relationship between the behavior of student nurses intelligence level II STIKes Santa Elisabeth Medan. Method: This study uses correlation with cross sectional design. The study population was all students / i Ners Level II STIKes Santa Elisabeth Medan as 65. The samples used were 65 respondents, the sampling technique in this research is using purposive sampling. The instrument of this study using questionnaire and observation sheets by using product moment test person. Result: Intelligence students as many as 30 people (46.2%) classified as having an average level of intelligence. A total of 32 people (49.2%) classified as well-behaved students. Person product moment test results obtained p value = 0.172 where a significant level of p> 0.05 so that this value proves that the absence of a relationship between the behavior of student nurses intelligence level II STIKes Santa Elisabeth Medan. Conclusion: Recommended for institutions, motivating students in balancing the behavior and intelligence. 

The impact of audit committee characteristics on internal audit professionalization: empirical evidence from Greece

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christina Vadasi ◽  
Michalis Bekiaris ◽  
Andreas G. Koutoupis
Keyword(s):  
Empirical Evidence ◽  
Audit Committee ◽  
Audit Quality ◽  
Research Question ◽  
Internal Audit ◽  
Audit Committees ◽  
Annual Reports ◽  
Substantial Impact ◽  
Content Type ◽  
The Impact

Purpose This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization. Design/methodology/approach The investigation of the research question was based on 45 usable responses that were received from a survey of chief audit executives from firms listed on the Athens Stock Exchange and combined with publicly available information from annual reports. Findings The results indicate that audit committee characteristics (independence, diligence through frequent meetings and interaction with internal audit through valuation) influence internal audit professionalization. In addition, they demonstrate that internal audit professionalization is also influenced by CEO duality and firm’s external auditor. Practical implications The findings of this study have implications for audit committees wishing to improve their overall effectiveness, by identifying areas with substantial impact on internal audit quality. Moreover, regulators of corporate governance bodies can also benefit from the results to strengthen audit committee’s efficiency regarding internal audit function oversight. Originality/value The results add to the literature on the discussion of internal audit professionalization and complement the work of other researchers in the field of audit committee’s impact on internal audit quality/effectiveness. This study attempts to fill a gap in the literature on the effect of audit committee characteristics on internal audit professionalization, an element introduced from an institutional theory perspective.

CEOs’ accounting-based attributes and earnings management strategies under mandatory IFRS adoption

2018 ◽  
Vol 19 (4) ◽  
pp. 608-625 ◽  
Author(s):  
Amel Kouaib ◽  
Anis Jarboui ◽  
Khaireddine Mouakhar
Keyword(s):  
Earnings Management ◽  
Small Sample Size ◽  
Small Sample ◽  
Moderating Effect ◽  
Audit Committees ◽  
Content Type ◽  
Ifrs Adoption ◽  
Experience Education ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to focus on the moderating effect of mandatory International Financial Reporting Standards (IFRS) adoption on the relationship between chief executive officer (CEO) experience/education and earnings management in European companies. Design/methodology/approach Data from a sample of 302 European firms listed on Stoxx Europe 600 index and 596 CEOs from 2000 to 2014 are used to test the moderation model using moderation regression analysis. Findings Evidence reveals that CEO’s accounting-based attributes are negatively associated with accruals-based earnings management and positively associated with real earnings management (REM). Further, mandatory IFRS adoption significantly moderates the impact of CEO’s accounting-based traits on earnings-management activities. Research limitations/implications A small number of European firms were studied and, given the long study period, many firms with missing data were eliminated. To avoid a small sample size, countries with few observations were included, which leads to an uneven distribution between observations per country. Practical implications Findings from this paper can help: European firms to consider demographic traits when recruiting or promoting executives; the IASB to improve enforcement mechanisms and make IFRS implementation mandatory; and audit committees to effectively monitor REM. Originality/value This study is unique in providing European evidence for the moderating effect of mandatory IFRS adoption on the relationship between CEOs’ accounting experience/education and earnings management activities. This paper is also relevant as it addresses the effectiveness and efficiency of accounting literates.

scholarly journals HUBUNGAN TINGKAT PENGETAHUAN IBU DAN DUKUNGAN SUAMI TERHADAP KEBERHASILAN PEMBERIAN ASI EKSKLUSIF

2019 ◽  
Vol 2 (1) ◽  
pp. 5
Author(s):  
Eka Putri Primasari
Keyword(s):  
Breast Milk ◽  
Exclusive Breastfeeding ◽  
Statistical Test ◽  
P Value ◽  
Test Results ◽  
Cross Sectional ◽  
Level Of Knowledge ◽  
Cross Sectional Design ◽  
The Relationship ◽  
Low Rate

Abstract: Breast milk is the best food for babies, especially in the first month of life. Breast milk contains all nutrients to build and provide the energy needed by the baby. The low rate of breastfeeding is a threat to child development. Several factors related to the success of exclusive breastfeeding are the level of knowledge of the mother and husband's support. The purpose of this study was to determine the relationship between the level of knowledge of mothers and husband's support  towards the success of exclusive breastfeeding in Lubuk Kilangan Puskesmas in 2017. This study was analytical with a cross sectional design. The population in this study amounted to 153 respondents. A sample of 31 respondents obtained by simple ramdom sampling. Data were analyzed bivariate. The statistical test results obtained p-value = 0,000. It can be concluded that there is a relationship between the knowledge of mothers about exclusive breastfeeding and husband's support for the success of exclusive breastfeeding.

scholarly journals HUBUNGAN ACCESS BLOCK DENGAN PERBURUKAN KONDISI PASIEN DI INSTALASI GAWAT DARURAT RSUD ULIN BANJARMASIN

2020 ◽  
Vol 11 (1) ◽  
pp. 110-119
Author(s):  
Julianto Julianto ◽  
Izma Daud ◽  
Sari Milyati
Keyword(s):  
Research Method ◽  
Sampling Technique ◽  
P Value ◽  
Test Results ◽  
Hospital Emergency ◽  
Cross Sectional ◽  
Analytical Design ◽  
A Value ◽  
Relationship Of ◽  
The Relationship

Abstrak  Latar Belakang :Access block adalah situasi dimana pasien yang mengalami lama rawat di IGD 6 karena kurangnya akses ke ruang rawat inap dan kepadatan jumlah pasien yang tidak terkendali, dampaknya ditemukan bahwa semakin lama access block  semakin tinggi pula perburukan pasien dalam 24 jam.Tujuan : ini bertujuan untuk mengetahui hubungan access block dengan perburukan kondisi pasien di Instalasi Gawat Darurat RSUD Ulin Banjarmasin.Metode :Penelitian menggunakan desain analitik dengan pendekatan cross sectional. Jumlah sampel yang diambil berjumlah 40 orang dengan teknik pengambilan accidental sampling. Analisis data melalui uji spearman rank.Hasil : Hasil uji dipapatkan nilai p hitung 0,000 (0,05) ada hubungan antara access block dengan perburukan kondisi pasien di instalasi gawat darurat RSUD Ulin Banjarmasi.Simpulan: Berdasarka hasil penelitian Ada hubungan antara access block dengan perburukan kondisi pasien di Instalasi Gawat Darurat RSUD Ulin Banjarmasin dengan nilai P= 0,000 nilai α = 0,05 dengan nilai koefisien korelasi 0,588 Kata kunci: Access Block, Perburukan Pasien. Abstract Background :Access block is a situation where patients who experience length of stay in the ED 6 due to lack of access to the inpatient room and uncontrolled density of patients, it is found that the longer the access block the higher the deterioration of patients in 24 hours.Purpose: This study aims to determine the relationship of access block with deteriorating condition of patients in Emergency Installation Ulin Hospital Banjarmasin.Method : The research method uses an analytical design with a cross sectional approach. The number of samples taken is 40 people using the accidental sampling technique. Data analysis through spearman rank test.Result: The test results obtained p value calculated 0,000 (0.05) there is a relationship between the access block and deterioration of the patient's condition at the Ulin Banjarmasin Hospital emergency department.Conclusion: Based on the results of the study, there is a relationship between the access block and the worsening of the patient's condition at the Emergency Department of RSUD Ulin Banjarmasin with a value of P = 0.000 value α = 0.05 with a correlation coefficient value of 0.588. Keywords: Access Block, Patient worsening 

scholarly journals HUBUNGAN ANTARA TEHNIK MENYUSUI DAN PERAWATAN PAYUDARA DENGAN PUTING SUSU PADA IBU NIFAS PRIMIPARA

2019 ◽  
Vol 10 (2) ◽  
pp. 17-22
Author(s):  
Novi Anggraeni
Keyword(s):  
Random Sampling ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Statistical Test ◽  
P Value ◽  
Correlation Technique ◽  
Test Results ◽  
Breast Care ◽  
The Relationship ◽  
Feeding Techniques

Nipple blisters can be caused by trauma to the nipple during breastfeeding, but it can also cause cracks and the formation of a gap - a gap. The incidence of sore nipples caused by several factors including improper feeding techniques and lack of breast care. This study aims to investigate the relationship between breastfeeding and breast care techniques with incidence of sore nipples. This research was conducted in June 2017 and BPS BPS Meiyuni Siti Hotijah Bangkalan. This research uses a checklist approach Sectional Cros. Subjects studied were maternal postpartum primipara 1-40 day total of 36 people. The sampling technique used was simple random sampling. Statistic test used lambda. The results showed breastfeeding technique in the category of pretty 16 respondents (44.4%) and treatment of breast category fairly 18 respondents (50%), while the incidence of sore nipples in the category were 18 respondents (50%). Statistical test results showed the value of breastfeeding technique p Value (0.019) <α (0.05) means that there is a correlation technique of breastfeeding on the incidence of sore nipples, while for the treatment of breast statistical result p value Value (0.047) <α (0.05 ) means that there is a relationship to the incidence rate of breast care sore nipples. This research is expected to provide knowledge to prevent the incidence of sore nipples in a mannerappropriate feeding techniques and treatment of breast good.

scholarly journals A versenyképesség és a társaságok belső ellenőrzése (Competitiveness and corporate internal audit)

2012 ◽  
pp. 19-33
Author(s):  
Mária Bordáné Rabóczki
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Supervisory Board ◽  
Internal Audit ◽  
Senior Management ◽  
Internal Auditors ◽  
Mutual Dependency ◽  
Internal Audit Function ◽  
External Auditor ◽  
The Impact

A cikk a belső ellenőrzésnek a hatékony társaságirányításhoz való hozzájárulását és ennek a versenyképességre gyakorolt hatását vizsgálja. A belső ellenőrzés és a társaságirányítás kölcsönös összefüggésben áll egymással. Nemcsak a belső ellenőrzés hat a társaságirányításra, hanem a releváns társaságirányítási struktúrák, emberi kapcsolatok és magatartásformák jelentős hatást gyakorolnak a belső ellenőrzés színvonalára és hatékonyságára. A cikk ezért különös figyelmet szentel a belső ellenőröknek az igazgatósággal, az auditbizottsággal/felügyelőbizottsággal, a menedzsmenttel és a könyvvizsgálóval való kapcsolatainak vizsgálatára. Rávilágít a belső ellenőrzés legfőbb funkciójára, amely objektív bizonyosságot nyújt az igazgatóság és a felső vezetők számára a kockázatok azonosítására, kezelésére és elfogadható szintre történő csökkentésére szolgáló kontrollfolyamatok megfelelőségéről és hatékonyságáról. A bemutatott belső ellenőrzési modell azt a szemléletet közvetíti, hogy a belső ellenőrzés által nyújtott objektív bizonyosság megszerzése nemcsak a jogszabályoknak vagy az ajánlásoknak való megfelelés, hanem a társaságok versenyképessége szempontjából is kiemelkedő jelentőségű. _________ The purpose of this paper is to consider the contribution of internal audit to the sound corporate governance and the impact of that on the competitiveness of the companies. There is a mutual dependency between internal audit and corporate governance. Not only the internal audit has impact on the corporate governance but the relevant governance structures, relationships and behaviour influence the level and effectiveness of the internal audit. Therefore the present paper is highly concerned with the internal auditors` relationships with the board, audit committee/supervisory board, senior management and the external auditor. It highlights the internal audit function, that provides objective assurance to the board and senior management about the adequacy and effectiveness of the processes by which risks are identified, managed, controlled and mitigated to acceptable levels. The internal audit model demonstrated represents an approach, according to that getting objective assurance provided by internal audit is important not only to be in line with laws and recommendations but to facilitate the corporate competitiveness.

scholarly journals The Relationship of Waste Management With The Incidence Of Diarrhea In Argasunya Village Cirebon City

2018 ◽  
Vol 5 (1) ◽  
pp. 16-22
Author(s):  
Jaenudin ◽  
Sandi Aprianto ◽  
Citra Setyo Dwi Andini
Keyword(s):  
Waste Management ◽  
Univariate Analysis ◽  
P Value ◽  
Chi Square ◽  
The Status ◽  
Diarrhea Incidence ◽  
Chi Square Test ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Background: Garbage is something material or solid objects that is no used by humans. The impact or risk of improper handling of garbage can cause to environmental damages that can cause health problems and disesase, one of them is diarrhea disease. According to the health profile of West Java Province (2012) showed that the 1.906.886 diarrhea incidence. Cirebon City is ranked ninth with 88,702 diarrhea incidence. Purpose: The purpose of this research is to know the relationship of waste management with the incidence of diarrhea In Argasunya Village Cirebon City. Method: This research used descriptive correlation with kohort retrospekif approach. The population in this study that is all the people who suffer from diarrhea in the Argasunya Village with 72 respondents. The sample in this study using total sampling with 72 respondents who suffer from diarrhea. The research instrument used the observation sheet of waste management and the result of the status of the patient according the medical record data in Sitopeng Public Health Center. The analysis used univariate and bivariate used Chi Square test. Result: The result of univariate analysis showed that most of the waste management did not fulfill the requirement of 59 respondents (81,9%) and most of the acute diarrhea was 62 respondents (86,1%). There was no significant relationship of waste management with the incidence of diarrhea In Argasunya Village Cirebon City, p-value = 0,677.

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