Structural Soundness of Carpio Hall and Federizo Hall: Inputs for planning and renovation of buildings in Bulacan State University

The study focused on determining the structural soundness of Carpio Hall and Federizo Hall in Bulacan State University-Main Campus. The parameters used were the age of the building, material used, existing condition, and the compressive strength of the beams, columns, and slabs of the two buildings. The processes and tests that involve include visual inspection, non – destructive testing, hypothesis testing, and interview. The performance of non-destructive testing, particularly Hammer Rebound Test is to determine the compressive strength of each structural member followed by hypothesis testing to establish the significance of the compressive strength in each floor level. Based on the results, a Structural Audit Plan for Carpio Hall and Federizo Hall was proposed. It may be used as a basis in allocating a budget for the repair, retrofitting, and renovation. Some of the structural members of Carpio Hall and Federizo Hall already manifest signs of deterioration due to its age and improper maintenance. It is necessary to conduct visual/tapping observation to monitor the changes in the building and easily determine what members need repair. The use of non – destructive equipment like hammer rebound test is efficient in providing immediate test result and advisable to be of use as it will not contribute in the further damage of members. It is advisable to conduct a structural audit of buildings regularly or as needed to avoid more damage. Structural Audit Management Plan is also necessary as it will help in providing preventive maintenance plan to increase the service life of a building.

Impact of integrated audit management effectiveness on business sustainability in manufacturing firms

Purpose This study aims to investigate the effectiveness of integrated audit management and its impact on business sustainability for an emerging economy. Design/methodology/approach Drawing on the dynamic capability and contingency theory, the authors investigated the factors on integrated audit management implementation using a sample of 104 certified Malaysian manufacturing firms. The collected data has been analysed using the partial least squares through the structural equation modelling technique. Findings The findings have revealed that human resource capability, technological capability and quality capability have a robust influence on the importance of the internal audit process, which, in turn, leads to integrated audit management effectiveness towards the outcome of business sustainability. The results have also indicated the mediating effect of the internal audit process on the research model. Originality/value The contribution from the empirical findings will provide productive insights to help manufacturing firms devise an effective integrated internal audit management system to ensure business sustainability and increase competitiveness advantages for an emerging economy.

Internal Audit Management and Leadership in the Public Sector

In the last decade, the activity of organizing and conducting internal audit in the public sector is a major concern and studied at state and global level. The form of organization and functioning depends on the complexity and size of the public entity. Lately, more and more often, both globally and in the country level, the studies of management specialists on the role and leadership styles of a manager and how to form a consolidated and motivated team are approached. This article will address the general and essential aspects of a manager of the public sector internal audit subdivision, who is meant to be the manager and team leader in the audit missions performed.

A Meta-analysis of Integrated Internal Audit Management Effectiveness towards Business Sustainability

This paper classifies the internal and external factors that influence the effectiveness of integrated internal audit management (IIAM) and how IIAM effectiveness affects business sustainability performance. This paper presents a meta-analysis and systematic literature review of previous academic research papers. This study used a comprehensive review of literature and content analysis to obtain information using the electronic databases, specifically ProQuest, Emerald and Scopus from the year of 2003 until 2020. The paper reviewed recently published articles on the integration of at least two out of three management systems (MSs), such as ISO 9001, OHSAS 18001 and ISO 14001. The findings from the research papers are presented according to the factors and outcomes examined. Many studies undertaken on the integration audit of management systems show that there are several internal factors (human resource capability, technological capability and quality capability) and external factors (regulator, customer and supplier) that affect the effectiveness of the integrated internal audit management. It is concluded that the use of integrated management system (IMS) has a positive impact on the firm’s performance specifically on business sustainability. The findings indicated of internal and external factors, which are grounded on the identified theories (dynamic capabilities theory, stakeholder theory and contingency theory), having to consider and to understand the effectiveness and implications of integrated internal audit. Thus, based on the findings from previous research carried out and the requirement of IMS, this paper gives directions for the effective way to integrate internal audits in manufacturing firms to achieve business sustainability.

Identifying the key factors of subsidiary supervision and management using an innovative hybrid architecture in a big data environment

In a highly intertwined and connected business environment, globalized layout planning can be an effective way for enterprises to expand their market. Nevertheless, conflicts and contradictions always exist between parent and subsidiary enterprises; if they are in different countries, these conflicts can become especially problematic. Internal control systems for subsidiary supervision and management seem to be particularly important when aiming to align subsidiaries’ decisions with parent enterprises’ strategic intentions, and such systems undoubtedly involve numerous criteria/dimensions. An effective tool is urgently needed to clarify the relevant issues and discern the cause-and-effect relationships among them in these conflicts. Traditional statistical approaches cannot fully explain these situations due to the complexity and invisibility of the criteria/dimensions; thus, the fuzzy rough set theory (FRST), with its superior data exploration ability and impreciseness tolerance, can be considered to adequately address the complexities. Motivated by efficient integrated systems, aggregating multiple dissimilar systems’ outputs and converting them into a consensus result can be useful for realizing outstanding performances. Based on this concept, we insert selected criteria/dimensions via FRST into DEMATEL to identify and analyze the dependency and feedback relations among variables of parent/subsidiary gaps and conflicts. The results present the improvement priorities based on their magnitude of impact, in the following order: organizational control structure, business and financial information system management, major financial management, business strategy management, construction of a management system, and integrated audit management. Managers can consider the potential implications herein when formulating future targeted policies to improve subsidiary supervision and strengthen overall corporate governance.

Ensuring the impartiality of the body conducting the audit and certification of management systems

The possibility of ensuring the impartial fulfillment of the established requirements at certification of management systems and audit is being considered. Keywords certification, audit, management system, impartiality, requirements. [email protected]