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 Impact of Applying Governance Standards in Evaluating the Quality of Internal Audit in Yemeni Private Universities

2021 ◽  
Vol 13 (46) ◽  
pp. 81-103
Author(s):  
Ahmed Ali Qassem Mohssen
Keyword(s):  
Audit Quality ◽  
Private Universities ◽  
Relative Weight ◽  
Internal Audit ◽  
Slight Variation ◽  
Internal Auditing ◽  
Audit Process ◽  
Transparency And Disclosure ◽  
The Impact

The study aimed to measure the impact of applying governance standards in evaluating the quality of internal audit in Yemeni private universities. To achieve this, the researcher followed the descriptive and analytical approach and employed a questionnaire to collect data from a sample that included (68) participants. After conducting relative analysis, governance was at an average level of (64.9%). There was also a slight variation in the level of implementation, as the dimension of transparency and disclosure was the most frequent dimension, followed by accountability and independence. Further, there was a medium level of adherence to internal auditing standards at a relative weight (65%). The level of commitment to the audit dimensions was as follows: managing the internal audit activities (67%), communicating the results (66%), assessing the risk and control management (64%), and planning and implementing the audit process (62%). and The study also found that the combined governance standards (transparency and disclosure, accountability, independence) increase the quality of the internal audit in Yemeni private universities and the highest dimensions of governance standards affecting the quality of internal auditing are the dimension of independence (80.3%), accountability (71.7%), and disclosure and transparency (63.7%). In light of this, the study recommended adopting governance standards as an integrated approach to achieve quality performance in private Yemeni universities; spreading the culture of governance in private universities among their leaders and staff by holding training courses, seminars, and conferences in order to be accepted and absorbed. In addition, governance should be included in some related academic courses in the disciplines of administrative and accounting sciences. Keywords: governance standards, internal audit quality assessment, private Yemeni universities.

scholarly journals Current Planning for Internal Audit of Risk Assessment of the Company Activities

2020 ◽  
pp. 48-57
Author(s):  
М. SHYGUN
Keyword(s):  
Effective Interaction ◽  
Internal Audit ◽  
Economic Security ◽  
Management Control ◽  
Operating Conditions ◽  
Financial Indicators ◽  
Internal Auditors ◽  
Working Plan ◽  
The Impact

Lack of management control of the activity risks creates critical operating conditions for the enterprise, in which the financial indicators may change unexpectedly and unfavorably. Avoidance of the risks of an entity's activity is possible if effective interaction is made primarily between economic security and internal audit departments. Productive work of internal auditors to identify, evaluate and reduce the impact of risks on the performance of the enterprise is possible with its proper organization. The article describes the key principles for planning the activities of internal auditors to ensure the quality of audit procedures. Approaches to the organization and planning of the Internal Audit Department's work on identifying risks of the entity's activities, minimizing them and preventing them in the future are disclosed. A working plan for the application of audit procedures in the department of accounting, cashier and warehouse is presented, which demonstrates procedures for identifying and assessing such types of risks as market, payment, currency, financial, tax, credit, loss of assets. The working plan of the audit procedures developed contains the most effective procedures, depending on the objects of the audit, determines the scope of the audit, the procedure of its carrying out, responsible executors, the terms of the procedures. The use of the following suggestions for the planning of internal audit allows to apply qualitatively different forms and methods of audit, types of audit procedures, specialize the audit activities, correctly establish the order of audits, take into account the results of audit in the preparation and approval of various types of enterprise reports.

scholarly journals The Quality of State-Property Reporting: Determinants and Intervening Role of Optimization Management in Indonesia Regional Case

2020 ◽  
Vol 12 (2) ◽  
pp. 127-139
Author(s):  
Indah Anisykurlillah ◽  
Anggita Oktaviana
Keyword(s):  
Control System ◽  
Internal Control ◽  
Reporting Quality ◽  
Property Management ◽  
Internal Auditors ◽  
Internal Control System ◽  
Optimization Management ◽  
Management Optimization ◽  
The Impact

This study examines the effect of legal audit, internal control system, IT utilization, and internal auditors' role as determinants of the quality of state-property reporting intervened by management optimization. The population is the Tegal Regional employee, who manages state-property, including users, regulators, and keepers in 36 regional offices. This case reflects the management and reporting of state-property in the Indonesia regional. Seventy-six respondents were sampled to answer the research instrument and analyzed it by path analysis. The results show that the internal control system, IT utilization, and state property management optimization positively affect state-property reporting quality. The use of internal control systems and IT utilization positively influence the optimization of state-property management. The results also prove that management optimization mediates the internal control system and IT utilization on state-property reporting quality. Contrary evidence that management optimization does not mediate the impact of legal audits and internal auditors' role on the state property report's quality.

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 Penerapan Kebijakan Pembangunan Berkelanjutan di Lingkungan Kampus (Studi Perbandingan Antara Kampus Tembalang Universitas Diponegoro dan Kampus Tertre Universitas Nantes)

2015 ◽  
Vol 11 (4) ◽  
pp. 484
Author(s):  
Safrida Fatmawati ◽  
Joesron Alie Syahbana
Keyword(s):  
Quality Of Life ◽  
Sustainable Development ◽  
Urban Communities ◽  
Development Policy ◽  
Large Population ◽  
Economic Activities ◽  
The Sustainable Development ◽  
Campus Policy ◽  
The Impact

City is highly vulnerable to the impacts of climate change because of the large population, the intensive usage of infrastructure and a lot of economic activities. In addition, lifestyle and activity of urban communities, which neglect the impact of energy consumption, tend to increase the concentration of greenhouse gas involved in global warming. Improving the environment and the quality of life become the responsibility of all stakeholders, including the higher education institutions. They are the ones who have the contribution to conserve the environment. Sustainable Campus is a concept that began to develop in the world as a response to the environmental degradation which is integrated into the campus policy. This study proposes to compare the sustainable development policy within the Tertre campus, University of Nantes-France and Tembalang campus, Diponegoro University-Semarang, Indonesia. The material of this study was constituted through the interviews with the main stakeholders, as the key personnel in the field of sustainable development. In summary, we can conclude that the best sustainable development policy in the campus must be integrated into the environmental management, the improvement of the quality of life of the university community, and the strengthening of the economy, as well as engage in partnerships with all the stakeholders.

scholarly journals The Complexity of Corporate Governance and Its Impact on Internal Audit Independence

10.28945/4588 ◽  
2020 ◽  
Vol 4 ◽  
pp. 133-134
Author(s):  
Lily Bi
Keyword(s):  
Corporate Governance ◽  
Internal Audit ◽  
Board Structure ◽  
Internal Auditing ◽  
Governance System ◽  
Internal Auditors ◽  
Assurance Services ◽  
Governance Models ◽  
The Impact ◽  
Audit Independence

Internal audit independence lays the foundation for its assurance services. Although the Institute of Internal Auditors (IIA) requires that chief audit executives (CAE) report to the board to ensure internal audit independence, regulations are silent on this requirement. The variances of governance models added complexity. CAEs’ relationship with the board differs depending on the organization’s board structures. Clarke (2016) recognized the three representative governance models around the world. In this research, we selected five countries representing these governance models and utilized the IIA’s survey to investigate how each governance system impacts internal audit independence and practices. Our study revealed that internal audit functions do not conform to the independence requirements. We concluded that the governance factors, specifically the board structure, have significant effects on internal audit independence and audit practices. This research is the first one that extends the understanding of the impact of corporate governance on internal auditing.

scholarly journals Rotorua Lakes water quality research : a bibliography

2021 ◽  
Author(s):  
◽  
Claire Elizabeth Miller
Keyword(s):  
Water Quality ◽  
Large Population ◽  
Large Role ◽  
Human Settlement ◽  
Quality Research ◽  
The Subject ◽  
Tourism Potential ◽  
The Impact ◽  
Recreation And Tourism

<p>The Rotorua Lakes have been described as the Jewels in the Crown of the Rotorua District. They play a large role in the economy, environment, culture, recreation and tourism potential of the area. However, since human settlement in the region, the water quality and ecology of the lakes has deteriorated. Introductions of exotic flora and fauna, combined with the impact of a large population in the lake catchments, have increased the problem. Over the last half century, concern over the water quality of the lakes has grown, and many studies on the subject have been undertaken. This selective annotated bibliography seeks to identify and locate the reports and publications produced from this research, providing a solution to the lack of bibliographic information on the topic. The primary aim of this bibliography is to provide information for researchers on what studies have already been carried out, and to present a chronological view of the perceived problems in the lakes. The bibliography contains four hundred entries, arranged chronologically by author, and indexed by subject, author and organisation. The primary format of the bibliography is digital, as this provides advanced retrieval features and the ability to easily update the study, but it is also supported by a paper-based format for easy reference for those who prefer it.</p>

scholarly journals Impact of internal auditing in supporting competitive advantage in Sudanese industrial establishments (Case study- Industrial DAL Company): تأثير المراجعة الداخلية في دعم الميزة التنافسية للمنشآت الصناعية بالسودان (دراسة ميدانية- شركة دال الصناعية)

2020 ◽  
Vol 4 (12) ◽  
Author(s):  
Abu baker Ahmed Yousif Mohammed Ali, Shihabeldeen Mohamed Ah
Keyword(s):  
Competitive Advantage ◽  
Internal Audit ◽  
Research Problem ◽  
Internal Auditing ◽  
Internal Auditor ◽  
Industrial Facilities ◽  
Internal Auditors ◽  
Recent Trends ◽  
The Right ◽  
The Impact

The study tackled the impact of internal auditing in supporting the competitive advantage in Sudanese industrial establishments. A field study on Dal Industrial Company. The research problem was how to activate، the impact of internal auditing in supporting the competitiveness of industrial establishments in Sudan. The research hypotheses were as follows: Initial Hypothesis: There is a statistically significant impact of internal auditing in supporting the competitive advantage. The second hypothesis: Emphasis services in the governance for internal audit in supporting the competitive advantage of industrial facilities. There is a statistically significant effect on the relationship between advisory services as internal auditing in supporting the competitive advantage of industrial establishments. The methodology of the study used descriptive and analysis approach. The researcher used the questionnaire to collect field data. The results were including the recent trends of the impact of internal audit to advise the internal auditor in support the competitive advantage of Company. Recent trends in internal auditing have ensured that information is accurate that helps management make the right decisions and support the competitive advantage. The recommendations، the need for internal audit management to advise and advise the internal auditor. Auditors who have sufficient knowledge of the standards of professional performance. The need to continue to train internal auditors through seminars and attend conferences to keep up with the latest developments of internal audit.

The impact of electronic medical records' functions on the quality of health services

2020 ◽  
Vol 26 (2) ◽  
pp. 1-13
Author(s):  
Ekhlas Abu Sharikh ◽  
Rifat Shannak ◽  
Taghrid Suifan ◽  
Omar Ayaad
Keyword(s):  
Health Services ◽  
Electronic Medical Records ◽  
Medical Records ◽  
Medication Management ◽  
Data Entry ◽  
Cross Sectional Study ◽  
Cross Sectional ◽  
Quality Of Health Services ◽  
The Impact

Background/aims Electronic medical records are the most common E-health application and they are starting to be implemented worldwide. In Jordan, the introduction of electronic medical records helps to improve quality and reduce service costs. This article aimed to examine how the implementation of electronic medical records impacted health service quality in Jordan. Methods A cross-sectional study was conducted in Jordanian hospitals that used electronic medical records. The data were collected using a self-administered questionnaire, which 582 healthcare professionals returned. The Statistical Package for Social Sciences was used to perform descriptive and statistical analyses. Results The results showed that there was a statistically significant impact when using electronic medical records. These findings were divided into two categories: function (practice management, communication, documentation or data entry, and medication management) and on the quality of services (reliability, responsiveness, assurance, and empathy). Conclusions The research indicated that using electronic medical records improved the quality of health services.

scholarly journals The influence of task environment and health literacy on the quality of parent-reported ADHD data

2012 ◽  
Vol 03 (01) ◽  
pp. 24-37 ◽  
Author(s):  
S. C. Porter ◽  
C-Y Guo ◽  
J. Molino ◽  
S. L. Toomey ◽  
E. Chan
Keyword(s):  
Health Literacy ◽  
Data Entry ◽  
Functional Health ◽  
Task Environment ◽  
Total Daily Dose ◽  
Accurate Data ◽  
Computer Based ◽  
Adhd Medications ◽  
The Impact

Summary Objectives: To determine 1) the extent to which paper-based and computer-based environments influence the sufficiency of parents’ report of child behaviors and the accuracy of data on current medications, and 2) the impact of parents’ health literacy on the quality of information produced. Methods: We completed a randomized controlled trial of data entry tasks with parents of children with Attention Deficit Hyperactivity Disorder (ADHD). Parents completed the NICHQ Vanderbilt ADHD screen and a report of current ADHD medications on paper or using a computer application designed to facilitate data entry. Literacy was assessed by the Test of Functional Health Literacy in Adults (TOFHLA). Primary outcomes included sufficient data to screen for ADHD subtypes and accurate report of total daily dose of prescribed ADHD medications. Results: Of 271 parents screened, 194/271 were eligible and 182 were randomized. Data from 180 parents were analyzed. 5.6% parents had inadequate/marginal TOFHLA scores. Using the computer, parents provided more sufficient and accurate data compared to paper (sufficiency for ADHD screening, paper vs. computer: 87.8% vs. 93.3%, P = 0.20; accuracy of medication report: 14.3% vs. 69.4%; p<0.0001). Parents with adequate literacy had increased odds of reporting sufficient and accurate data (sufficiency for ADHD screening: OR 8.0, 95% CI 2.0–32.1; accuracy of medication report: OR 4.4, 95% CI 0.5–37.4). In adjusted models, the computer task environment remained a significant predictor of accurate medication report (OR 18.7, 95% CI 7.5–46.9). Conclusions: Structured, computer-based data entry by parents may improve the quality of specific types of information needed for ADHD care. Health literacy affects parents’ ability to share valid information.

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