scholarly journals Audit Internal Universitas X: Suatu Refleksi

2017 ◽  
Vol 20 (1) ◽  
pp. 23
Author(s):  
David Adechandra Ashedica Pesudo ◽  
Marwata Marwata ◽  
Gustin Tanggulungan
Keyword(s):  
Nonprofit Organizations ◽  
Organizational Context ◽  
Internal Audit ◽  
Private University ◽  
Research Strategy ◽  
Sufficient Information ◽  
Study Approach ◽  
Internal Audit Function ◽  
Management Commitment ◽  
Top Management Commitment

<p><em>The purpose of this study is to provide empirical evidence on the dynamics of the operation of internal audit function at a private university by describing various factors that influence the operation of internal audit function in universities. More specifically, this study describes the conditions of various factors that influence the effectiveness of internal audit function in nonprofit organizations identified by Ahmad et al., (2009) in a specific organizational context of a private university. We use a qualitative case study approach as our research strategy and analysis. We generate our research data by conducting in-depth interviews with various informants who have sufficient information on the internal audit activities at our case. Our study shows that the dynamics of the operation of internal audit function is affected by various supporting factors, namely the number of internal audit staff, cooperation from auditee, competence/ knowledge of audit techniques, follow-up actions of audit findings, recommendations of auditees/ management, and audit experience. We also identify some factors that do not support the dynamics of the operation of internal audit function, namely top management commitment, training, independence, organizational changes in the internal audit division, auditees’ perception on internal audit function, and human resources.</em></p><p><em><br /></em></p><p align="center"><strong>Abstrak</strong></p><p align="center"><strong> </strong></p><p><em>Penelitian ini bertujuan untuk menyediakan bukti empiris tentang dinamika beroperasinya fungsi audit internal dalam sebuah universitas swasta dengan mendeskripsikan berbagai faktor yang mempengaruhi keefektifan fungsi audit internal di sebuah universitas. Secara khusus, studi ini mendeskripsikan kondisi berbagai faktor yang mempengaruhi keefektifan fungsi audit internal dalam organisasi nirlaba yang diidentifikasi oleh Ahmad <em>et al</em>.., (2009) dalam suatu konteks organisasi sebuah universitas swasta. Studi ini menggunakan strategi penelitian studi kasus dengan menggunakan pendekatan kualitatif untuk menganalisis data. Wawancara mendalam dengan berbagai pihak yang memiliki pengetahuan tentang kegiatan audit internal di universitas yang menjadi studi kasus menjadi sumber utama data untuk studi ini.  Penelitian ini menunjukkan bahwa dinamika beroperasinya fungsi audit internal universitas swasta yang menjadi studi kasus dipengaruhi oleh berbagai faktor. Beroperasinya fungsi audit internal di organisasi dipengaruhi oleh sejumlah faktor yang bersifat mendukung  yaitu jumlah staf audit internal, kerjasama dari <em>auditee</em>, kompetensi/pengetahuan tentang teknik audit, tindakan pada temuan audit dan rekomendasi oleh <em>auditee</em>/manajemen, dan pengalaman audit. Sementara itu, sejumlah faktor bersifat tidak mendukung  bagi beroperasinya fungsi audit internal, yaitu komitmen dari manajemen puncak, pelatihan, independensi, perubahan dalam organisasi divisi audit internal, persepsi dari <em>auditee</em> terhadap fungsi audit internal, dan sumber daya.<br /></em></p>

scholarly journals RISK MANAGEMENT IMPLEMENTATION MODEL IN MODERATING RISK RELATIONSHIP BASED ON INTERNAL AUDIT

2021 ◽  
Vol 1 (2) ◽  
pp. 311-322
Author(s):  
Muammar Khaddafi ◽  
Mohd Heikal ◽  
Falahuddin F
Keyword(s):  
Risk Management ◽  
Internal Audit ◽  
Communication Process ◽  
Policy Framework ◽  
Top Management ◽  
Implementation Model ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Aceh Province

This study aims to examine and analyze the influence of the Internal Audit Position on the Success of Risk Based Internal Audit, the influence of Top Management Commitment on the Success of Risk Based Internal Audit, the effect of Training on the Success of Risk Based Internal Audit, the Effect of Policy Framework on the Success of Risk Based Internal Audit, the Influence of the Communication Process. on the success of Risk Based Internal Audit, the Role of Risk Management Implementation in moderating the relationship between the Influence of Internal Audit Position, Top Management Commitment, Training, Policy Framework, and Communication on the Success of Risk Based Internal Audit.This research makes all inspectors who have a Functional Auditor Position Certificate at the district / city inspectorates in Aceh province as a population and sample. The results of this study indicate that the variables of internal audit position, top management commitment and application of risk management have no effect on the success of risk based internal audit. Meanwhile, training and policy framework variables have a positive and significant effect on the success of risk based internal audit. Communication variables were found to have no effect on the success of risk based internal audit.The moderating role of the risk management application variable is able to moderate the top management commitment, training and policy framework variables on the success of risk based internal audit. Meanwhile, the application of risk management does not moderate the influence variables of the internal audit position and communication variables on the success of risk based internal audit

scholarly journals An Examination of Internal Audit Function Size: Evidence from U.S. Government and Nonprofit Sectors

2020 ◽  
Author(s):  
Sarah A. Garven ◽  
Audrey N. Scarlata
Keyword(s):  
Nonprofit Organizations ◽  
Internal Audit ◽  
Organizational Characteristics ◽  
Educational Institutions ◽  
Organization Size ◽  
Factors Associated ◽  
Small Organizations ◽  
Staffing Model ◽  
Internal Audit Function ◽  
To Receive

We examine factors associated with internal audit function (IAF) size in U.S. government and nonprofit (GNP) entities. Our results, based on responses from 345 GNP participants, indicate several factors related to organizational characteristics, IAF characteristics, IAF responsibilities, and information technology (IT) tools and audit activities that are associated with IAF size. Specifically, we find IAF size is positively associated with: (1) mandated IAFs, (2) activity related to audits of general IT risks, (3) use of a rotational staffing model, (4) degree of fraud detection responsibility, (5) conduct of performance audits, (6) extent of sophisticated audit technologies, (7) organization size, (8) opportunity to receive a bonus, and (9) age of the IAF. IAF size is negatively related to (1) extent of access to records and property appropriate for the performance of audits, (2) nonprofit organizations, (3) healthcare institutions, and (4) educational institutions. Additional analysis reveals variation between large and small organizations.

Factors Influencing Green Warehouse Practices in Malaysian Warehouse Industry: An Empirical Analysis

2019 ◽  
Vol 5 (1) ◽  
pp. 54
Author(s):  
Siti Norida Wahab ◽  
Nazura Mohamed Sayuti ◽  
Azimah Daud
Keyword(s):  
Industrial Development ◽  
Data Gathering ◽  
Global Market ◽  
Acceptance Rate ◽  
Extensive Literature ◽  
Factors Influencing ◽  
Industry Competition ◽  
Management Commitment ◽  
Top Management Commitment ◽  
The Government

The purpose of this study is to provide an understanding of the factors influencing green warehouse practices (GWP) in the Malaysian warehouse industry. Both stakeholder theory (ST) and institutional theory (IT) act as the foundation in developing the theoretical framework. Six factors were identified resulted from preliminary data gathering and an extensive literature review for constructing the model. The sample size consists of 226 respondents with the acceptance rate of 89 per cent. The findings revealed that customer demand, owner support, employee involvement, top management commitment, industry competition, and governmental pressure are positively associated with GWP. Based on the findings, warehouse companies and relevant authorities in Malaysia should focus on the importance of GWP towards becoming more competitive in the global market. The study provides a theoretical gap by proposing a valuable implication to scholars and practitioners in promoting sustainable industrial development which aligns with the government national agenda.

External Auditors' Involvement in the Internal Audit Function's Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery

2016 ◽  
Vol 35 (4) ◽  
pp. 159-173 ◽  
Author(s):  
Byron J. Pike ◽  
Lawrence Chui ◽  
Kasey A. Martin ◽  
Renee M. Olvera
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Internal Controls ◽  
Professional Standards ◽  
Data Availability ◽  
Internal Auditors ◽  
External Auditors ◽  
Internal Audit Function ◽  
Anchoring Bias ◽  
Before And After

SUMMARY To reduce redundancies and increase efficiency in the evaluation of internal controls (PCAOB 2007, 402–403), professional standards encourage coordination between external auditors and their clients' internal audit function (IAF). Recent surveys of internal auditors find that a component of this coordination is external auditors' involvement in developing the IAF's audit plans. Nevertheless, it is not known how such involvement affects external auditors' reliance on the internal control test work of the IAF, either before or after a negative audit discovery. Based on an experiment with 107 experienced auditors, we find that external auditors involved in the development of the IAF's audit plan perceive the IAF as more objective and that both objectivity and involvement contribute to these auditors' placing more reliance on the IAF as compared to external auditors with no involvement. This initial reliance results in the involved auditors' proposing reductions to the audit budget and re-performing less of the IAF's work. Consistent with an anchoring bias, we find that involvement leads to external auditors' continuing to place greater reliance on the IAF's work, even after they become aware of a negative audit discovery that should not have occurred had the client's controls been effective. Data Availability: Data are available from the authors on request.

scholarly journals What Prompts Small and Medium Enterprises to Implement CSR? A Qualitative Insight from an Emerging Economy

2021 ◽  
Vol 13 (2) ◽  
pp. 952 ◽  
Author(s):  
Zengming Zou ◽  
Yu Liu ◽  
Naveed Ahmad ◽  
Muhammad Safdar Sial ◽  
Alina Badulescu ◽  
...  
Keyword(s):  
Emerging Economies ◽  
Developing Economies ◽  
Small And Medium Enterprises ◽  
Customer Behavior ◽  
Policy Makers ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Medium Enterprises ◽  
Corporate Social ◽  
Depth Interviews

The topic of corporate social responsibility (henceforth referred to as CSR) has been a central topic during the last decade, but the majority of the existing literature discusses CSR relationship with large organizations. Whereas, its contribution in small and medium enterprises (henceforth referred to as SME) sector has received little attention. There have been some studies that focused on CSR activities in SME sector quantitatively in the context of developing economies like Pakistan, but the fact is, to date, SME sector of Pakistan is not participating actively in CSR-related activities due to some constraints. The present study is a pioneer attempt, to explore CSR barriers that restrict SME sector of Pakistan from practicing CSR initiatives. For this reason, the present study explores these barriers qualitatively in order to gain in-depth knowledge of different CSR barriers. In doing so, we conducted semi-structured in-depth interviews from 9 SMEs in Lahore city of Pakistan. We performed thematic analysis, which produced five relevant themes of CSR barriers, including: Lack of resources, lack of regulations, lack of top management commitment, lack of CSR knowledge, and passive customer behavior. Our analysis further showed that lack of resources is the most related barrier that hinder SMEs to be engaged in CSR activities. This paper contributes to CSR literature in emerging economies’ context. Through an increased awareness of barriers, policy makers and practitioners may take necessary steps to improve CSR practices in SMEs.

Double Disadvantage or Blessing in Disguise? Understanding the Relationship Between College Major and Employment Sector

2005 ◽  
Vol 78 (3) ◽  
pp. 207-232 ◽  
Author(s):  
Josipa Roksa
Keyword(s):  
Labor Market ◽  
Nonprofit Organizations ◽  
Organizational Context ◽  
College Graduates ◽  
Labor Market Outcomes ◽  
College Major ◽  
Market Outcomes ◽  
College Majors ◽  
College Degrees ◽  
Employment Sector

Although college graduates earn substantial labor market rewards, not all college degrees are rewarded equally. Graduates who majored in female-dominated fields earn substantially lower incomes than do graduates who majored in male-dominated fields. Income differentials that are associated with different types of college majors are extensively noted but poorly understood. This article advances the previous literature by examining how college major affects the labor market outcomes of college graduates through its relationship with employment sector. The results show that graduates of female-dominated fields are disproportionately employed in public and nonprofit organizations, which offer lower monetary rewards but facilitate access to professional and managerial positions. Notably, college major and employment sector interact in ways that reduce income penalties and enhance the occupational location of graduates of female-dominated fields who work in public and nonprofit settings. These findings highlight the importance of considering organizational context in the study of labor market outcomes, particularly when examining the gendered character of educational credentials and occupations.

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