scholarly journals Research on the Realization of Internal Audit Path for SMEs

2020 ◽  
Vol 2 (3) ◽  
pp. 46
Author(s):  
Han Zhang
Keyword(s):  
Internal Audit ◽  
Weak Sense ◽  
Existing Problems ◽  
Audit System ◽  
Large Enterprises

<p>Compared with large enterprises such as state-owned enterprises, small and medium-sized enterprises pay far less attention to internal audit. Some small and medium-sized enterprises have a weak sense of internal audit, and some internal audit systems even exist in name only. After realizing the seriousness of this problem, researches that analyze small and medium-sized enterprises have find the SMEs internal audit, implementation path existing problems: the lack of independence of internal audit, the low comprehensive quality of internal audit personnel, the ineffective implementation of internal audit system, the backward auditing technology and methods, and solutions to problems are put forward.</p>

scholarly journals Promoting Good Governance through Internal Audit Function (IAF): The Nigerian Experience

2016 ◽  
Vol 9 (5) ◽  
pp. 196
Author(s):  
Taiwo Olufemi Asaolu ◽  
Samuel Adebayo Adedokun ◽  
James Unam Monday
Keyword(s):  
Quality Of Service ◽  
Public Sector ◽  
Professional Competence ◽  
Good Governance ◽  
Internal Audit ◽  
The Public ◽  
Audit System ◽  
Internal Audit Function ◽  
Public Organisations

<p>The subject of governance has become a pertinent issue for business, government, politics, and the general public. In both the private and the public sectors, there is an increasing demand for good governance in terms of accountability and transparency, and internal audit function within organizations has an important role to play in the achievement of these objectives. This study therefore assessed the effects of internal audit function (IAF) on good governance in the public sector in Nigeria. Primary data was obtained through the administration of structured questionnaire to purposively selected respondents comprising Head of Internal Audit, Director of Finance and Supplies, and Head of Local Government Administration, in 33 public sector organizations in Oyo State, Southwestern Nigeria. A total of 99 respondents participated in the study. IAF was measured by independence of internal audit system, scope of work, professional competence, examination process, and management support, while quality of service, management of public resources measured good governance. Data obtained was analysed using correlation analysis and multiple regression technique. The results showed that the effectiveness of IAF in Nigerian public sector organisations was moderate since internal audit system in the public organisations was not absolutely independent and professional competence was limited due to the challenge of insufficient funds to successfully carry out its duties. Moreover, the study revealed that IAF had significant and positive effect on the quality of service delivery and management of resources in the public organisations. The study concluded that internal Audit function is a veritable tool for promoting good governance in the Nigerian Public Sector. This study therefore recommended that there should be legal mandate in public sector organisations that allows government information to be publicly published and special funds should be made available to internal auditors as it would enhance effectiveness of internal audit function and boost good governance in the organisations.</p>

scholarly journals Problems and Countermeasures of Internal Audit of Listed Companies in China

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Zhengni Ma
Keyword(s):  
Internal Audit ◽  
Listed Companies ◽  
Existing Problems ◽  
Continuous Progress ◽  
Comprehensive Level ◽  
Reform And Opening Up ◽  
Audit Independence ◽  
Opening Up

<p>As an important part of the management system of listed companies, the effective implementation of internal audit can improve the comprehensive level of enterprises and promote the long-term and stable development of enterprises. Since the reform and opening up, China's internal audit in the exploration of continuous progress, gradually standardized, systematic. However, due to historical and realistic reasons, the internal audit independence of listed companies in China is poor, the overall quality of internal audit personnel is not high, the field and scope of internal audit is narrow, it is difficult to effectively deal with the complex and changing market environment, enterprises face financial, operational and other risks. Therefore, the internal audit of listed companies needs to be transformed and upgraded. This paper introduces the current situation of internal audit of listed companies in China, further analyzes their existing problems, and puts forward solutions to these problems.</p>

On Improving the Internal Audit Quality of Small and Medium-sized Enterprises

2020 ◽  
Vol 9 (4) ◽  
pp. 177
Author(s):  
Hongbo Wang
Keyword(s):  
Decision Making ◽  
Emerging Markets ◽  
Social Development ◽  
Influencing Factors ◽  
Audit Quality ◽  
Internal Audit ◽  
Audit System ◽  
Core Function

With the progress of economic and social development, SMEs(Small and Medium-sized Enterprises) have come into being. A large number of entrepreneurs have devoted themselves to future emerging markets. Finance, as a core function in the operation of each enterprise, not only provides decision-making information for enterprise managers, but also undertakes the major mission of mastering the rise and fall of enterprises. The financial system under the company's overall system and the audit activities that playing the role of supervision before, during, and after the financial activities are influencing factors of the internal audit quality of the enterprise. This article analyzes how to improve the internal audit quality of an enterprise from three aspects: whether the audit system is well-constructed, the independence requirements of the internal audit system, and the audit assessment control.

scholarly journals ANALISIS PERANAN AUDIT MUTU INTERNAL SEBAGAI ALAT BANTU DALAM MENUNJANG EFEKTIVITAS MANAJEMEN PADA STMIK STIKOM INDONESIA

2017 ◽  
Vol 3 (2) ◽  
pp. 190
Author(s):  
Ayu Gede Willdahlia
Keyword(s):  
Quality Management ◽  
Management System ◽  
Audit Quality ◽  
Quality Management System ◽  
Internal Audit ◽  
Iso 9001 ◽  
Literature Study ◽  
Campus Environment ◽  
Existing Problems ◽  
Audit System

<p><em>Educational institutions are one of the growing organizations with the complexity of existing problems. Started from applying Tri Darma Perguruan Tinggi, where lecturers are required to be able to carry out teaching activities, research and dedication to the sustainable society every year. In addition to the activities undertaken in campus environment as a whole that already underway requires an evaluation conducted to maintain the quality. In addition, management also requires and goals to be achieved. A tool for evaluating and monitoring activities and can be used as a prevention tool and a decision maker in problem solving that occurs. Internal audit is a tool used in STMIK STIKOM Indonesia to ensure the activities at the institution have been run in accordance with the procedures they have. The institute hopes to improve management effectiveness in every field. Mismatch implementation of the procedure that occurs is a problem that must be overcome to know how effective internal audit quality is done so as to improve the effectiveness of management in solving existing problems.</em></p><p><em>From the problems disclosed, the author tries to conduct research on STMIK STIKOM Indonesia. The purpose of this study is to find out how effective the implementation of Internal Audit existing in the institution and to know the role of Internal Audit in supporting the achievement of effectiveness in STMIK STIKOM Indonesiamanagement. The research was conducted by analyzing Internal Audit system at STMIK STIKOM Indonesia. The research phase starts from literature study then continued with data collection needed in research. After all the data collected proceed with the analysis. Based on the results of questionnaires dissemination and hypothesis testing conducted, that the implementation of internal audit in STMIK STIKOM Indonesia has been adequate and internal audit also play a role in supporting the effectiveness of the implementation of ISO 9001: 2008 quality management system. Itsconcluded that the presence of adequate internal audit will assist management in achieving the effectiveness of the implementation of ISO 9001: 2008 quality management system.</em></p>

Audit Reviewers' Judgments in Multiple Client Audit Environments

2017 ◽  
Vol 29 (2) ◽  
pp. 1-9 ◽  
Author(s):  
Sudip Bhattacharjee ◽  
Mario J. Maletta ◽  
Kimberly K. Moreno
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Contrast Effects ◽  
Comparative Information ◽  
A Current

ABSTRACT This study replicates Bhattacharjee, Maletta, and Moreno (2007), who find that audit preparers are susceptible to contrast effects in a multi-client environment. We demonstrate that auditors in the role of reviewers are also susceptible to contrast effects from a prior client. Audit reviewers' assessments of internal audit quality of a current client were significantly affected by the quality of the internal audit group of a client they previously reviewed. Specifically, when auditors first reviewed a client with a weak internal audit group they assessed the subsequent moderate internal audit group as being of higher quality than when they first reviewed a prior client with a strong internal audit group or did not review a prior client. Reviewers' documentation of evidence was also influenced by comparative information from the prior client. These results corroborate the key findings of Bhattacharjee et al. (2007) and confirm audit reviewers' susceptibility to contrast effects.

scholarly journals DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara)

2018 ◽  
Vol 14 (1) ◽  
pp. 55
Author(s):  
Irfan Zamzam ◽  
Suriana AR Mahdi
Keyword(s):  
Career Path ◽  
Internal Audit ◽  
Top Management ◽  
Management Support ◽  
Professional Expertise ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Top Management Support ◽  
Quality Of Work

This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path and top management influence of internal auditor on the effectiveness of internal audit. Analysis was conducted by using multiple regression analysis from 43 respondents. The results showed that; Professional expertise, quality of work, independence and career path affect the effectiveness of internal audit while top management support does not influence the effectiveness of internal audit.

Rating assessment of economic security of municipalities in the region

2021 ◽  
Vol 97 (4) ◽  
pp. 72-81
Author(s):  
M. S. Syupova ◽  
Keyword(s):  
Local Governments ◽  
Economic Condition ◽  
Economic Security ◽  
Management Tool ◽  
Existing Problems ◽  
Advantages And Disadvantages ◽  
Current State ◽  
Regional Authorities ◽  
Negative Factors

Ensuring the economic security of municipalities is one of the key conditions for stable socio-economic de-velopment of the region. Recently, intraregional differentiation of territories has been growing, which increases the risk of the formation of negative factors that reduce the quality of life of the population. In order to neutralize and prevent acute social and economic problems, constant monitoring of the current state of the municipal econ-omy is necessary. As such a management tool, a rating assessment of the economic security of municipalities in the region can be used. The ranking of territories allows you to visualize the relative advantages and disadvantages of the development of territories. In addition, a systematic comparative analysis of controlled socio-economic pa-rameters will allow regional authorities to evaluate the results of the activities of local governments and improve the effectiveness of regional socio-economic policy. The article proposes a methodology for rating the economic security of municipalities, during which it is possible to visually assess the depth of the threats studied at the level of each territory. To this end, the proposed methodology is based on a system of indicators that identify the main problem areas of the socio-economic condition of the territories. To form the rating, the studied indicators are normalized and integral indices characterizing the level of economic security of municipalities are calculated. The methodology proposes criteria for assessing the level of municipal economic security (high; above average; aver-age; crisis; critical). According to the results of the study, a rating of municipal districts of the Khabarovsk Terri-tory was compiled. The study showed that the territories of the region are characterized by an unstable socio-economic condition. The leading positions in the rating are occupied by areas with an average level of economic security. Most municipal districts of the region have a crisis level of economic security, which provides for the de-velopment of a set of measures aimed at eliminating existing problems.

scholarly journals The Current Situation and Prospect Of Study Quality Evaluation Research in China in The Last 10 Years

2020 ◽  
Vol 2 (1) ◽  
pp. 101-112
Author(s):  
Wu Aixia ◽  
Zhou Ying ◽  
Tommy Tanu Wijaya
Keyword(s):  
Quality Evaluation ◽  
Evaluation Research ◽  
Teaching Quality ◽  
Current Situation ◽  
Annual Number ◽  
Future Research ◽  
Existing Problems ◽  
Content Analysis Method ◽  
Future Research Directions

With the deepening of China's educational reform, the evaluation of teaching quality has become an important aspect of teaching reform.And the evaluation of students'learning quality is an important part of teaching evaluation. Research on it will help to improve the teaching quality of our country and promote the overall improvement of students' morality, intelligence, physical fitness and beauty.Therefore, this study takes 108 literatures related to the study of learning quality evaluation in China as the research object, uses content analysis method, carries out statistical analysis on the annual number of literatures, Journal distribution, author status, paper influence, research content, etc., analyzes the current situation and existing problems of the study of learning quality evaluation in China, and puts forward the need for further deepening.On the basis of these questions, possible future research directions are proposed.

scholarly journals The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

2020 ◽  
Vol 1 (2) ◽  
pp. 128-144
Author(s):  
Irfan Irfan ◽  
◽  
Eka Nurmala Sari ◽  
Muhyarsyah Muhyarsyah ◽  
Siti Irafah ◽  
...  
Keyword(s):  
Information System ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Information ◽  
Successful Implementation ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

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