scholarly journals ENUJU REPOSISI PERAN INTERNAL AUDIT DALAM ERA GLOBALISASI

2007 ◽  
Vol 4 (3) ◽  
Author(s):  
Hery ,
Keyword(s):  
Success Factors ◽  
Internal Audit ◽  
Business Environment ◽  
Internal Auditor ◽  
Market Growth ◽  
Global Era ◽  
Management Consultant ◽  
International Trading ◽  
A Company

<p class="Style2">In the global era, it iis very important for a company to develop continuously a contemporary mnagement accounting technic that could hel achieve company's success factors (such as pmfitability customer satisfaction, etc). Some factors that generate changes in contemporary business environment are market growth and international trading.</p><p class="Style2">Much changes in the business environment for the past few year, had make the role of internal consultant will be needed in helping management to face and to win the global competitive. It is time for intemal auditor as a management consultant to expad their role, in manner to give strategic information and prime service for management. This role doesn't restrict on internal chekig only. Internal auditor have to perform fully their role and dute as an internal consultant. Internal consultant is highest expression in the role of internal auditor.</p><p class="Style1"><strong><em>Kata Kunci : </em></strong><strong><em>Inte</em></strong><strong><em>4</em></strong><strong><em>nal audit, the global era, re-position of the role.</em></strong></p>

Vietnamese Women Entrepreneurs’ Motivations, Challenges, and Success Factors

2020 ◽  
Vol 22 (2) ◽  
pp. 215-226
Author(s):  
Hoang Anh Nguyen ◽  
Tam To Phuong ◽  
Thuy Thi Bich Le ◽  
Linh Phuong Vo
Keyword(s):  
Women Entrepreneurs ◽  
Success Factors ◽  
Business Environment ◽  
Female Entrepreneurship ◽  
Female Entrepreneurs ◽  
Women Business Owners ◽  
Business Context ◽  
Qualitative Research Study ◽  
Vietnamese Women

The Problem According to the Mastercard Index of Women Entrepreneurs, 31.3% of businesses in Vietnam are owned by women, placing Vietnam at the sixth out of the 53 surveyed economies. Despite the prevalence of female entrepreneurship in Vietnam, little is known about the motivations, challenges, and success factors of those occupying this vibrant sector of the Vietnamese economy. Greater knowledge of how women entrepreneurs perceive themselves and the Vietnamese business environment could stimulate greater support for their personal and career development. The Solution This study aims to explore Vietnamese women entrepreneurs’ motivations, challenges, and success factors. This qualitative research study provides (a) a brief introduction to the business context and the role of women entrepreneurs in Vietnam; (b) findings on Vietnamese women motivation for to starting and running business, as well as the challenges they face, and factors contributing to their success; and (c) recommendations for government policies, business communities, and the development of female entrepreneurs in Vietnam. As few research studies on women business owners in Vietnam are available, this empirical study can contribute to more effective practice and further research on this cohort in Vietnam. The Stakeholders Recommendations provided in this study will help governmental policymakers, business communities, and female entrepreneurs in Vietnam.

scholarly journals The role and importance of internal control and internal audit in the prevention and identification of fraudulent actions in banks

Bankarstvo ◽  
2021 ◽  
Vol 50 (1) ◽  
pp. 66-89
Author(s):  
Snežana Knežević ◽  
Aleksandar Živković ◽  
Stefan Milojević
Keyword(s):  
Economic Development ◽  
Financial Institutions ◽  
Internal Control ◽  
Financial Services ◽  
Internal Audit ◽  
Financial Sector ◽  
Business Environment ◽  
Efficient Management ◽  
Range Of Functions

Modern banks have a specific role and a whole range of functions of paramount importance, as financial institutions for granting loans, creating loans, mobilizing savings and economic development. In the financial sector, there is a growing number of people who are using increasingly innovative and creative ways of targeting all perceived weaknesses in banks and credit approval systems. The persons committing fraud have become increasingly sophisticated, which means that measures to prevent fraud must be constantly developed to ensure that they are able to deal with the threat. The fight against fraud is crucial for financial services institutions. This article aims not only to briefly describe the role of internal control and internal audit in detecting possible fraud in banks, as profit-oriented organizations in today's complex and highly changing business environment, but also to point out the advantages they have in the more efficient management of bank activities.

scholarly journals Risk management and internal audit: Evidence from Greece

2017 ◽  
Vol 7 (3) ◽  
pp. 104-110 ◽  
Author(s):  
George Drogalas ◽  
Stiliani Siopi
Keyword(s):  
Risk Management ◽  
Internal Audit ◽  
Business Environment ◽  
Added Value ◽  
Comprehensive Overview ◽  
Internal Auditor ◽  
Internal Audit Function ◽  
Management Processes ◽  
Wide Range ◽  
Mailed Survey

Risk management is ranked by financial executives as one of their most important objectives. For this reason, a wide range of literature on risk management has been developed. Within this fluid business environment, internal audit plays a key role in monitoring a company’s risk profile and identifying areas for improving risk management processes. The purpose of this study is to provide a comprehensive overview of the factors that impact on risk management regarding internal audit function. Empirical evidence was collected by means of a mailed survey. Regression analysis is used in order to illustrate the information gathered. Consistent with theory and our expectations, the results indicate that internal audit, internal auditor and added value of internal audit are statistically significantly associated with risk management.

scholarly journals Role of On-Time & Honest Customer Services in the Success of Small Construction Companies in Saudi Arabia

2019 ◽  
Vol 13 (1) ◽  
pp. 182-188
Author(s):  
Abdulrahman Bageis ◽  
Abdullah Alshehri
Keyword(s):  
Saudi Arabia ◽  
Success Factors ◽  
Strong Association ◽  
Business Environment ◽  
Just In Time ◽  
Construction Companies ◽  
Study Approach ◽  
Customer Services

Background: The construction companies need to maintain their success levels to survive in the competitive business environment. The concept of just-in-time plays a significant role to reduce the costs and fulfill the needs of valued customers. Objective: The study aims to evaluate the role of honest customer services that are provided to the construction companies in Saudi Arabia. Methods: The study has used a case study approach to analyze the role of on-time and honest customer services in the success of small construction companies. Interviews were conducted to gather details and characteristics of the associated company. It mainly focused on the interactions and behaviors of participants, rather than calculations. Results: The results have provided a great understanding of the success of construction companies based on success factors. The organizational culture, delayed schedule, required quantity, and just-in-time purchasing are amongst the exceptional and highly effective factors on just-in-time delivery and customer experience. Moreover, organizing and planning were considered to be important factors contributing to company success. Conclusion: There is a strong association between the delivery of honest customer services and the success of construction companies in Saudi Arabia.

The UniCast Company: A Case Illustrating Internal Auditor Involvement in Consulting

2000 ◽  
Vol 15 (4) ◽  
pp. 635-655 ◽  
Author(s):  
Richard W. Houston ◽  
Thomas P. Howard
Keyword(s):  
Internal Audit ◽  
Cash Management ◽  
Internal Auditor ◽  
Business Consulting ◽  
Aggressive Management ◽  
Compliance Testing ◽  
Television Service ◽  
Potential Impact ◽  
Impact Of Technology

The UniCast Company, a cable television service company, has experienced rapid growth through a combination of aggressive management and acquisitions (UniCast is a fictionalized version of an actual company). This case requires you to assume the role of a staff auditor in UniCast's internal audit department and complete a review of the company's lockbox arrangements. The case emphasizes internal audit's evolving role from a focus on traditional audit tasks (e.g., account balance evaluation and compliance testing) to also performing business consulting projects with the goal of adding value to the organization. You will consider cash management, internal audit's role, the similarities and differences between external and internal audit, and the potential impact of technology and the Internet on cash management. You also will be required to demonstrate report-writing skills and research skills (e.g., library and Internet).

The Role of Internal Audit in Governance of Zakat Institution in Malaysia

2021 ◽  
Vol 12 (3) ◽  
pp. 2568-2571
Author(s):  
Suhaimi Ishak Et.al
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Best Practice ◽  
Good Governance ◽  
Internal Audit ◽  
The State ◽  
Federal Constitution ◽  
State Administration ◽  
A Company

This study outlines the role of internal audit in the governance of zakat institutions in Malaysia. Aspects of internal audit are detailed in this study as well as risk management. Internal audit is closely linked to risk management where both of these aspects are an important element of an organisation's governance. In addition, legislative matters such as the Federal Constitution and the State Administration of Islamic Religious Enactments were also discussed in this research. Researchers are also talking about the Malaysian Code on Corporate Governance (MCCG), which can be used as a guide and best practice for Islamic religious states and zakat institutions in Malaysia. Although the Islamic religious councils of the states and the zakat institutions are not a company but with the trust as administrators and managers of large zakat funds, the need for good governance is essential.

scholarly journals PECULIARITIES OF INTERNAL AUDITOR STANDARDS DEVELOPMENT AND APPLICATION OF INTERNAL WHEN APPLYING ISA

2017 ◽  
pp. 40-44
Author(s):  
V. N. Deynega ◽  
S. V. Kurakova
Keyword(s):  
Quality Control ◽  
Control System ◽  
Internal Audit ◽  
Quality Control System ◽  
Basic Principles ◽  
Related Services ◽  
Internal Auditor ◽  
The Difference ◽  
Audit Standards

This article examines the objectives, basic principles, the procedure for developing internal audit standards (in audit organizations) when applying ISAs in the practice of the Russian audit. We analyzed the theses of the Federal rules of auditing standards which were used before 2017, and the theses of ISQC 1 «Quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements» in order to find out the difference between their requirements to internal audit standards. We considered the role of internal audit standards (in an audit organization) when building up the quality control system in consideration with ISQC and defined the basic requirements internal audit standards should meet according to quality control system conception.

scholarly journals Cloud accounting in Jordanian public shareholding companies: The role of internal audit

2018 ◽  
Vol 15 (4-1) ◽  
pp. 158-164 ◽  
Author(s):  
Osama Abdulmunim
Keyword(s):  
Cloud Computing ◽  
Intellectual Capital ◽  
Knowledge Economy ◽  
Internal Audit ◽  
Unique Element ◽  
Internal Auditing ◽  
Internal Auditor ◽  
The Public

This study showed that in the light of knowledge economy and the emergence of the concept of cloud accounting, it was necessary for the Jordanian public shareholding companies, which aspired to leadership, to develop their regulatory tools. These internal audit tools required the internal auditor to possess the unique element of intellectual capital to keep up with the development of the knowledge economy and the data of cloud accounting, the internal auditor must possess the leading qualities that enable him to keep up with these developments and data and do his work efficiently. Therefore, the present study has analyzed the literature on this profession to try to explain the importance of the possession of the internal auditor of the idea of leadership, which is the strength of observation, the critical ability and the sophisticated thinking of interpreting and linking the phenomena and observations in the organization under the application of cloud accounting mechanisms in the public shareholding companies. This study aimed to focus on the Jordanian contributing companies and how it is hoped to create special sectors of internal auditing and cloud computing that apply the methods and strategies of the cloud accounting with focusing on the necessity of these sectors having the innovative auditing thinking.

scholarly journals PERAN AUDITOR INTERNAL DALAM MEWUJUDKAN KEPATUHAN ORGANISASI PERANGKAT DAERAH (OPD) DI BIDANG PENATAUSAHAAN KEUANGAN PADA KANTOR INSPEKTORAT KABUPATEN MINAHASA UTARA

2020 ◽  
Vol 15 (4) ◽  
pp. 527
Author(s):  
Andini Anjali ◽  
Jenny Morasa ◽  
Stanley Kho Walandouw
Keyword(s):  
Data Collection ◽  
Internal Audit ◽  
Internal Auditor ◽  
Research Results ◽  
Internal Auditors ◽  
The Government ◽  
Financial Administration ◽  
Monitoring Performance

The role of internal audit in this case is that government internal auditors play an important role in the government system, namely as a supervisory function where the internal auditors are given the responsibility of examining, evaluating and carrying out the supervisory function. This study aims to determine the role of the Inspectorate as an internal government auditor in realizing the compliance of Regional Apparatus Organizations (OPD) in the field of financial administration. Data collection techniques using interviews and documentation. Based on the research results, it is known that the Inspectorate of North Minahasa Regency as the government's internal auditor has a very important role in supervising the financial administration sector. This is evidenced by the implementation of the supervisory function in internal audit, namely planning the supervision program, formulating policies and monitoring facilities as well as examining, investigating, testing and evaluating the supervisory duties as well as monitoring performance and finance by the Regional Apparatus Organization (OPD) in North Minahasa Regency. Apart from overseeing and examining the government internal auditors also play a role in detecting fraud.

scholarly journals Artificial Intelligence in Corporate Governance Systems

2021 ◽  
Vol 93 ◽  
pp. 03015
Author(s):  
Rizvan Turluev ◽  
Laura Hadjieva
Keyword(s):  
Artificial Intelligence ◽  
Corporate Governance ◽  
Relevant Information ◽  
Business Environment ◽  
Management Level ◽  
Joint Application ◽  
Governance Systems ◽  
Or Organization ◽  
A Company

The presence of a direct causal relationship between management decisions and the analytical and research role of information allows us to prove the strategic importance of information resources. Typically, the need for data is considered at the management level of a company or organization. This position indicates the unambiguity of the confirmation regarding the results of the analyzed data and the possibility of their monetization. Information data is a kind of fundamental basis, demanded by the key structural links of any company. Information serves as an effective identifier of the company's potential opportunities and probable losses in an unstable business environment, as well as quality support from strategically significant initiatives. Of no small importance today is attached to the possibilities of joint application of relevant information on the part of all divisions of the company in order to react as quickly as possible to the transformation of the economic space. It should be noted that information is a kind of asset, the level of efficiency of which is especially important for successful activity. The article discusses artificial intelligence in corporate governance systems.

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