Internal Audit

The aim of Good University Governance is to provide accommodation for the internationalization of Higher Education, improve competitiveness, the quality of the learning process, the quality of internal management, and to achieve performance. With the existence of Good University Governance, it is expected that the performance of Higher Education will be better or increase.

The aim of Good University Governance is to provide accommodation for the internationalization of Higher Education, improve competitiveness, the quality of the learning process, the quality of internal management, and to achieve performance. With the existence of Good University Governance, it is expected that the performance of Higher Education will be better or increase.

Постојат различни видови на гудвил, вклучувајќи бизнис или институционален гудвил и личен или професионален гудвил. Во практиката често се јавува потреба за вреднување на овие различни видови гудвил, за различни цели: при продажба на деловниот ентитет, за целите на оданочувањето, во финансиското сметководство, во судски постапки и за други цели. Овој труд ги обработува компонентите на гудвилот и различните пристапи, методи и процедури за негово вреднување, кои се применуваат во различни околности. Посебно се обработени пристапот на трошоци, пазарниот пристап и приходниот пристап на вреднување на гудвилот

As Artificial Intelligence (AI) technologies become increasingly embedded in critical organizational decision-making processes, questions of ethics, accountability, and integrity have risen to the forefront of academic and industry discourse. This study investigates the ethical implications of AI in decision- making, with a specific focus on how organizations can balance technological innovation with moral responsibility and regulatory accountability. Guided by an integrated theoretical framework that combines Ethical Decision-Making Theory, Stakeholder Theory, the Technology Acceptance Model (TAM), and the Responsible Innovation Framework, this research provides a multidimensional perspective on AI ethics in practice.

A quantitative research methodology was employed, gathering data from 395 stakeholders including AI developers, corporate leaders, ethics compliance officers, public regulators, data scientists, and end-users across sectors such as finance, healthcare, education, and government services. The study examines stakeholder perceptions on key ethical dimensions of AI implementation—algorithmic transparency, data privacy, bias mitigation, informed consent, accountability mechanisms, and the inclusiveness of AI design. A structured survey instrument was used to assess how these variables influence organizational trust, adoption willingness, and public acceptance of AI-driven decisions.

The findings are expected to demonstrate that organizations that embed ethical safeguards and transparent governance frameworks within their AI systems can significantly enhance stakeholder trust, user engagement, and regulatory compliance. The study also highlights critical challenges, including the opacity of black-box algorithms, the absence of global ethical standards, the underrepresentation of marginalized groups in algorithmic training data, and the tensions between innovation speed and ethical reflection. Additionally, it explores how external institutional pressures—such as media scrutiny, customer expectations for ethical AI, investor demand for ESG-compliant practices, and evolving legal mandates—act as catalysts for adopting ethical AI governance models.

This research makes several key contributions. First, it bridges a significant gap in the empirical literature on AI ethics by quantitatively analyzing perceptions across diverse industries and stakeholder categories. Second, it offers a conceptual model for balancing innovation with ethical accountability that can guide practitioners, policymakers, and technologists in AI strategy formulation. Third, it provides a framework for integrating responsible AI principles into corporate governance and digital transformation strategies. The study ultimately advocates for the co-evolution of ethical standards and AI capabilities to ensure that technological progress does not come at the expense of human values, social justice, or democratic integrity.

This study aimed at testing the effect of moral reasoning, retaliation, and negative emotion on individual intention to do whistleblowing in Regional Organization (OPD) of Denpasar City. The data were from primary data which were collected through questionnaires. Samples were chosen by using purposive sampling technique, so the total of respondents was 72 people. The data analysis technique was Partial Least Square (PLS) on significant level of 5 percent. The finding of this study found that the moral reasoning had positive effect on individual intention to do whistleblowing, retaliation had negative effect on individual intention to do whistleblowing, guilty feeling had positive effect on individual intention to do whistleblowing, and shame had positive effect on individual intention to do whistleblowing.

This study aimed at testing the effect of moral reasoning, retaliation, and negative emotion on individual intention to do whistleblowing in Regional Organization ( OPD ) of Denpasar City. The data were from primary data which were collected through questionnaires. Samples were chosen by using purposive sampling technique, so the total of respondents was 72 people. The data analysis technique was Partial Least Square (PLS) on significant level of 5 percent. The finding of this study found that the moral reasoning had positive effect on individual intention to do whistleblowing, retaliation had negative effect on individual intention to do whistleblowing, guilty feeling had positive effect on individual intention to do whistleblowing, and shame had positive effect on individual intention to do whistleblowing.

The repercussions of fraud are huge and sufferers are many. An organisation's very existence and sustainability of an organisation is threatened by frauds, which remain unchecked due to weak corporate governance norms and inadequacy of audit function in detection of financial statement frauds. This culminates in the closure of the entity at the cost of the interests of various stakeholders. Forensic accounting and auditing not only help detect fraud but can also prevent fraud by strengthening the corporate governance practices in an organisation. ABG Shipyard Ltd., belonging to one of the oldest and most prestigious ABG groups in India, building warships and other vessels for the Indian Navy, was once considered to be the largest private shipping yard. The Global Financial Crisis hit the company in 2008, and the consequent failure to repay the loans led to the corporate failure and liquidation. The fraud at the company was detected through a forensic audit at the State Bank of India's behest in 2019 and the Central Bureau of Investigation (CBI) was able to register the case by 2022. This study tries to understand what went wrong and how, by analysing the annual reports, audit reports and financial statements and computing of Beneish M-score and Altman Z-score. The study finds that the erring auditors, self-dealing promoters and faulty management are the root causes of this fraud.

This paper was intended to identify the applied strategies administered by the internal auditors in the governmental institutions in order to run the new paradigm. The quantity and the quality of the government’s internal auditors, nowadays, need to be extended. The transformation from the old paradigm to the new one aimed to support the institution’s development. Internal auditor is no longer having a role as a watchdog, but it should also play an important role as the consultant and the catalyst like a business partner. The author revealed seven additional work-focuses of internal auditor as the implementation strategies of the new paradigm such as: (1) from hard control to soft control; (2) from control evaluation to self assessment; (3) from control to risk; (4) from detective to preventive; (5) from audit knowledge to business knowledge; (6) from operational audit to strategy audit; and (7) from independent to value. These new roles will potentially be unattainable if the audit...

The rapid advancement of digital technologies has driven a fundamental transformation in auditing practices, shifting from manual, sampling-based methods toward automation and data analytics. Although innovations such as Artificial Intelligence, Big Data Analytics, Blockchain, Cloud Computing, and Robotic Process Automation have been introduced, a comprehensive understanding of their applications, challenges, and impacts on audit quality remains limited. This study aims to (1) identify digital innovations applied in the audit process, (2) analyze key challenges in their implementation, and (3) evaluate the impact of digital transformation on audit quality in terms of effectiveness, efficiency, transparency, accuracy, and timeliness. The research employs a systematic literature review (SLR) using the PRISMA protocol and the PICOC framework, covering 84 academic articles published between 2015 and 2025. Data were analyzed through thematic synthesis and narrative synthesis. Findings reveal that AI and data analytics dominate digital audit innovations, while Blockchain enhances transparency and RPA accelerates routine procedures. Key challenges include limited IT infrastructure, organizational resistance, auditors' skill gaps, and a lack of specific regulations for digital auditing. Nevertheless, digital transformation significantly improves accuracy, efficiency, and real-time anomaly detection, although issues of data integrity and professional ethics persist. Digital transformation enhances audit quality and repositions auditors as strategic partners within organizations. However, its success largely depends on technological readiness, human capital competence, and adaptive regulatory frameworks.

Prosedur audit merupakan petunjuk atau instruksi untuk memperoleh dan mengevaluasi bukti audit selama melakukan pengauditan. Dengan adanya prosedur audit, auditor dapat memperoleh bukti yang kompeten yang digunakan untuk membuktikan asersi-asersi manajemen. Prosedur audit juga dapat menimbulkan sebuah pertimbangan bagi auditor untuk memperoleh bukti yang kompeten. Untuk memperoleh bukti yang tepat dan memadai, auditor melakukan pengujian-pengujian audit, seperti prosedur pengukuran risiko, pengujian pengendalian, pengujian substantif transaksi, prosedur analitis, dan pengujian terperinci saldo. Kantor Akuntan Publik Ventje Jansen Royke dan Liem bergerak dalam bidang usaha akuntan publik dengan menyediakan jasa yaitu salah satunya adalah jasa audit. Dalam melakukan pengauditan, maka auditor menjalankan prosedur audit. Tujuan dilakukannya prosedur audit adalah untuk memperoleh bukti yang kompeten. Selain itu, penggunaan prosedur audit pada saat melakukan pengauditan memiliki hubungan ...

This study assessed, in empirical terms, the roles that effective internal control systems play on the performance of insurance business in Nigeria, using selected insurance companies in Adamawa State in the North Eastern part of the country, as case study.  The population consists of all insurance companies in Nigeria, random sampling was used to select five of the existing sixteen active insurance companies in Adamawa State and primary data were used to elicit responses on seven structured questionnaire administered. Pilot survey was adopted for the reliability test and it yielded correlation coefficient of 0.82. Pearson Product Moment Correlation Coefficient was used to analyze the relationship between internal control system and performance of insurance companies. The study found a positive relationship between the independent and dependent variables, indicative of the fact that effective and efficient internal control system plays major roles on performance of insurance busines...

Theoretical background: The pandemic situation affected the functioning of each organization, including the assessment of quality management systems. The implementation of remote audits, including remote internal audits, has become an urgent necessity. Purpose of the article: The purpose of this article is to present the results of research on potential difficulties in conducting remote internal audit, from the perspective of auditors and auditees. The auxiliary goal is to collect and organize definitions of remote audit and describe its essence in the light of scientific literature and other sources of a formal nature. Research methods: A review and critical analysis of the literature, the method of a diagnostic survey, and then the method of synthesis and logical reasoning were used. Main findings: Several bottlenecks related to certain difficulties can be identified. Both auditors and audited persons should not waste time searching for relevant documents or records. There is a need to check in advance to what extent the applied information technology is efficient, effective and available to all interested parties during the audit. It is necessary to clarify the roles and tasks before and during audits, and to make sure in advance that all resources, both tangible and intangible, are available during the audit.

Purpose. This systematic review synthesizes empirical and conceptual evidence on how artificial intelligence (AI)-enabled predictive analytics transform RiskBased Internal Auditing (RBIA) from a reactive, periodic activity to a proactive, continuous risksensing capability. Design/methodology. Following PRISMA guidelines, we searched scholarly databases (Scopus, Web of Science, IEEE Xplore, SSRN) and practitioner sources (IIA, COSO, regulators, BigFour insights) for literature published 2011-2025 in English. Inclusion criteria required explicit links between AI/predictive analytics and RBIA (or internal audit risk assessment, continuous auditing/monitoring, fraud risk analytics, XAI/governance). We applied thematic synthesis across n=~40 included items (peerreviewed studies, standards/guidance, and highquality practitioner reports). Findings. Evidence indicates that AIdriven predictive models materially enhance (i) risk identification through anomaly detection and predictive scoring, (ii) audit planning/prioritization via dynamic risk heatmaps, and (iii) continuous auditing/ monitoring that shortens detection latency. Adoption remains uneven due to data access/quality, explainability and validation requirements, model risk management, skills gaps, and evolving regulation (e.g., EU AI Act timelines). Originality/value. We integrate technical, methodological, and governance perspectives into a unified RBIAAI conceptual model and derive implementation guidance for Chief Audit Executives (CAEs) including minimum viable analytics, XAI controls, and model lifecycle governance aligned to COSO ERM and IIA Standards.

Introducing and fortifying the internal audit function is a channel of improving the organization's governance and control systems. According to , over the years, research studies have questioned the impact of the internal audit function in acting as both a buffer and control against fraud and other external malpractice exposure. Besides, an internal audit has significantly contributed to reinforcing the internal controls of the organization . The scope of the impact, use, merits, and demerits of internal auditing in reducing financial and administrative corruption on the public joint-stock companies in Saudi Arabia is yet to be fully explored. Therefore, this study aimed to highlight the effect of applying international standards for internal auditing, investigate ways to reduce corruption on the public joint-stock companies in Saudi Arabia through the international standards set for the internal audit function and to examine the scale of internal administrative control, internal accounting control and the implementation of internal checks in Public Joint-stock companies in Saudi Arabia. The application of international standards for internal auditing, improving the relationship between internal and external auditors, as well as the competencies of the workers, had a profound contribution to curbing corruption.

The central argument of this brief is that a mature Enterprise Risk Management architecture, built on a foundation of unshakeable corporate governance, is not a cost center but a strategic enabler for long-term value creation. By moving beyond a reactive, compliance-driven posture, organizations can proactively manage uncertainty, optimize capital allocation, and seize opportunities with greater confidence.
This approach requires commitment, investment, and decisive leadership from the Board. The ultimate benefits of undertaking these actions are clear, profound, and essential for thriving in an increasingly volatile world. They include:
Enhanced Solvency
Improved Profitability
Increased Shareholder Return
Greater Customer Satisfaction
Organizational Resilience

Estudo integrado para transporte, tratamento, valorização e destino final das lamas produzidas na ETAR de Sobreiras, na ETAR do Freixo vii AGRADECIMENTOS Apesar de todo o esforço e trabalho individual, a elaboração desta tese não teria sido possível sem a ajuda de diversas pessoas, às quais presto desde já os meus mais sinceros agradecimentos. Ao Dr. Cheng, meu orientador, sem o qual não teria de todo atingido os meus objectivos. O meu obrigada por toda a ajuda prestada, pela disponibilidade, pela simpatia e por todo o apoio que sempre me concedeu. Obrigada por todas as criticas e sugestões efectuadas, foram e serão sempre tidas em consideração ao longo da minha carreira profissional. Obrigada por toda a bibliografia cedida, em especial a referente ao Professor Paulo Monteiro, que seria com toda a certeza uma grande ajuda nesta dissertação. Ao Professor Poças Martins, meu orientador por parte das Águas do Porto, EM por ter tornado possível a realização desta dissertação, por todas as críticas e sugestões prestadas. Ao Professor Pacheco Figueiredo pelo apoio prestado e pela disponibilidade com que sempre pude contar. Foi sem dúvida uma grande ajuda. À Eng a Patrícia Alves por toda a ajuda e disponibilidade ao longo do trabalho laboratorial. Pela companhia ao longo destes tempos e incentivo nas horas de algum desânimo. Às estagiárias Vanessa Silva e Vanessa Mesquita pela ajuda com as análises de laboratório. Ao António Mendes por toda a ajuda e informação cedida, por toda a simpatia e disponibilidade demonstrada. À minha família que desde sempre esteve incondicionalmente ao meu lado, acompanhando as minhas vitórias e derrotas, ajudando-me a crescer e sem dúvida, ensinando-me a viver. Em especial à minha mãe, avós maternos, ao Tio Pinto, Tia Mané, Gonçalo e Mariana. Sem este suporte familiar jamais teria sido possível chegar onde cheguei. Aos meus amigos que ao longo de todo este tempo se mostraram incansáveis. Um obrigada especial à Ana, ao Hélder e à Mafalda. Foram muitas vezes a força de vontade que teimava em faltar. Sempre presentes, sempre lá. Àqueles que são hoje sem qualquer dúvida os amigos de sempre, Joana,

Purpose- A key factor in ensuring that stakeholders can make well-informed decisions based on accurate and up-to-date information is financial reporting timeliness. This involves the timely release of financial statements, which are essential for providing investors, creditors, and other stakeholders with an overview of a company's financial status. Timely financial reporting allows stakeholders to react quickly to changes in a company's financial situation and make informed investment decisions. It also helps to build trust and confidence in a company's management and financial reporting processes, ultimately leading to greater transparency and accountability. This study aims to provide a scope review of current literature on financial reporting timeliness by analyzing the number of publications on this topic in Web of Science. Methodology- A systematic search of academic databases and search engines was conducted using keywords such as "financial reporting timelin...

This research examines the effect of audit committee role and internal auditor role on internal control effectiveness. The data is provided from many Islamic banks in Indonesia that was taken by questionnaire from 72 respondents. Questionnaire is consisted of 27 questions. Research instrument contains 9 questions about audit committee role, 8 questions about internal auditor role, and 10 questions on internal control effectiveness. Data analysis used multiple regressions. The result of this research showed that audit committee role and internal auditor role influenced internal control effectiveness simultaneously. Partially, audit committee not significant, but internal auditor influenced internal control effectiveness.

Auditor is a profession that is highly regulated. One of the regulations that guides the internal auditor profession is the internal audit professional standard. In the public domain, the Association of Indonesian Government Internal Auditors has compiled the preparation of Government Internal Audit Professional Practices and Indonesian Government Internal Audit Standards. The Public Service Agency places itself in a unique position as a state-owned institution that manages the nation's indivisible assets. BLU manages APBN funds as well as recruits professionals who have specific expertise in their fields. The purpose of writing this paper is [1] to obtain information on what the actual position of the SPI profession is at BLU in terms of changing the framework and standards used as work guidelines in the implementation of internal audits; [2] To obtain information on the implementation of audit standard applications in Public Service Agencies and what are the obstacles in terms of its implementation, and [3] To obtain information on how best to apply standard audits in Public Service Agencies. The results of the study show that in the personal aspect, a standard is able to provide guidance on how to act or behave in everyday life, while in the professional aspect, a standard is a mandatory component that must be used by professionals in carrying out their practice. In the private sphere, internal auditing standards have been formulated by the IIA. One part of the IPPF is the Internal Auditor Professional Standards. This standard is an important and essential part in realizing the role and performance of internal auditors both individually as professionals and by the internal audit unit as an organ within the company. In the public domain, the Association of Indonesian Government Internal Auditors has compiled the preparation of Government Internal Audit Professional Practices (KP3IP) and Indonesian Government Internal Audit Standards. SAIPI must be applied by APIP leaders and Auditors in all internal control activities, including audit activities as referred to in article 53 of Government Regulation number 60 of 2008. BLU is an institution engaged in the public sector (APBN funding and state financial accountability) but also engaged in private sector (business process). The 'hybrid' mechanism places the internal oversight unit in a unique position. On the one hand, BLU auditors must function as a guarantee to examine aspects of internal control over the use of state finance, but on the other hand, many BLU auditors are not civil servants (Non PNS). Currently there is no confirmation or standard setting that must be adhered to by institutions such as public service agencies. Another aspect that becomes capital in the status of BLU auditors is confirmation whether they are APIP or outside the division as APIP. Auditing standards will protect the auditor as well as the institution (client) being audited. The presumption that the internal auditor is not optimal with the many conditions or findings of the external auditor can actually be overcome by having audit standards. Auditing standards will protect internal auditors if cases occur in internal institutions, both irregularities and fraud. Internal audit standards comprehensively guide internal auditors in carrying out their functions for both the insurance function and the consulting function.

Occupational fraud remains a menace in the corporate world. It involves a wide range of undercover crimes perpetrated by employees at all levels of an organizational hierarchy. In recent years, the media has constantly reported on these malfeasances to the disappointment of the public. In response to the several corporate scandals, many organizations have instituted strong internal control systems, procedures and programs as well as corporate governance to safeguard their organizations from occupational fraudsters. However, these efforts have proven futile because they don’t touch the ‘heart’. Therefore, we contend that corporate culture plays a critical role in managing the risks of fraudulent acts. Particularly, when ethics is solidly implanted in corporate culture and exemplified by top leadership, an organization is more likely to minimize internal scams. Consequently, and board and management should create and sustain an ethical corporate culture that integrates an organization...

The growing adoption and deployment of Machine Learning (ML) systems came with its share of ethical incidents and societal concerns. It also unveiled the necessity to properly audit these systems in light of ethical principles. For such a novel type of algorithmic auditing to become standard practice, two main prerequisites need to be available: A lifecycle model that is tailored towards transparency and accountability, and a principled risk assessment procedure that allows the proper scoping of the audit. Aiming to make a pragmatic step towards a wider adoption of ML auditing, we present a respective procedure that extends the AI-HLEG guidelines published by the European Commission. Our audit procedure is based on an ML lifecycle model that explicitly focuses on documentation, accountability, and quality assurance; and serves as a common ground for alignment between the auditors and the audited organisation. We describe two pilots conducted on real-world use cases from two different organisations and discuss the shortcomings of ML algorithmic auditing as well as future directions thereof.

The swift development of artificial intelligence (AI) and the appearance of selfgoverning "digital entities" offer modern societies previously unheard-of possibilities as well as dangers. AI presents moral, legal, and sociopolitical conundrums even as it promises to increase productivity, enhance decision-making, and solve difficult global issues. These include the potential for developing autonomous systems whose behavior may surpass human oversight, algorithmic bias, the concentration of technological power in a small number of corporations, and the opacity of decisionmaking processes. Furthermore, the increasing discussion of digital entities as quasiautonomous actors-whether they be bots, algorithmic agents, or avatars-needs a quick analysis of the implications for governance, accountability, and human rights. This essay examines the main dangers of artificial intelligence (AI) and digital entities, focusing on how they affect organizational control, governance, and regulation. It highlights accountability and enforcement gaps while discussing contemporary institutional responses, including the European Union's AI Act and other global initiatives. The ramifications for businesses are specifically discussed, with a focus on internal auditing, compliance, and risk management. The paper concludes by suggesting a framework for governance and policy that combines societal education, technological protections, and regulatory oversight. The main contention is that effective and innovative AI integration necessitates strong systems of accountability, transparency, and ethical oversight.

This study explores the application of probability theory in audit sampling strategies to optimize resource allocation and enhance financial irregularity detection. The research employs a mixed-methods approach, integrating quantitative statistical analysis with qualitative insights from audit professionals. Empirical data from 2020 to 2024 reveal that probability-based sampling methods reduced audit costs by an average of $20,000 annually while improving detection rates by 12% compared to traditional sampling techniques. Regression analysis indicates a strong negative correlation (R² = 0.87) between sample size reductions and cost savings, confirming the efficiency of probability-driven approaches. Additionally, a t-test (p = 0.03) highlights a significant reduction in audit duration, decreasing completion times by an average of 5 days. The overall Pearson correlation coefficient (0.91) underscores the strong alignment between probability driven audit sampling and enhanced audit efficiency. The study concludes that integrating probability based models into auditing frameworks significantly optimizes resource utilization and strengthens financial oversight. It recommends increased auditor training, adoption of AI-powered audit tools, and regulatory collaboration to facilitate the widespread implementation of probability-based sampling in modern auditing.

Often businesses do not capitalize on any of the possible advantages of Management Information Systems (MIS). Today, the growing growth of IT and its significant impact on the competitiveness of public and private organizations around the world, as well as the global push to use various forms of information systems, namely Management Information System (MIS), has caused developed countries to follow suit. According to the results, most organizations are shifting toward a greater competitive value of MIS. As a result, MIS administrators take a holistic approach to MIS and prioritize issues impacting the whole company over those affecting only the MIS department. The current study clarified the position, goal, function, meaning, philosophy, dimensions, advantages, and classification of MIS, as well as the organizations' challenges and barriers.

Internal audit effectiveness has become critical in helping businesses achieve their objectives. In today’s business world, information technology (IT) is frequently used in internal audit activities. Internal auditing is an important part of an organization’s control. Because internal audit and information technology play such important roles in each firm, this study looks at the function of organizational culture (OC) in mediating the link between the efficacy of information technology and internal audit in the Jordanian public sector. The study looks at this issue by gathering information from 153 internal auditors in Jordanian public enterprises. According to the findings of the study, information technology use and OC support are critical to increasing the efficacy of internal audits. The findings indicate that there is a considerable association between information technology and the efficacy of internal audits. Additionally, organizational culture has a key role in mediating ...

This study investigated impact of users-auditor misunderstanding of auditors' roles on audit expectation gap and liability and means to mitigate auditors' liability. The study applied survey design, conflict role theory and regression analysis to analyse data obtained from 120 relevant stakeholders. Regression results proves that disclosure of early warning of insolvency and going concern status have positive and significant impact on audit expectation gap. Misunderstood responsibilities for fraud detection, clean and qualified audit reports affect audit expectation gap negatively, but only qualified report is significant. There is a statistically insignificant negative relationship between auditors' liability and clean audit report, fraud detection and early warning of insolvency. The users understanding of going concern disclosure and qualified audit report impacts audit expectation gap positively; the former is insignificant while the latter is significant. Findings further shows that use of usersauditors forum and advocacy for auditors' roles in laws and standards increases auditors' liability significantly and insignificantly, respectively. Only the user education has insignificant negative impact on auditors' liability. Findings suggests convergence in users-auditors understanding of responsibility for fraud detection, clean and qualified audit report which reduces audit expectation gap while users' understanding of clean audit report, fraud detection and early warning signs of insolvency increases auditors' liability. Only user education reduces auditors' audit expectation gap. The study recommends that relevant stakeholders should consolidate on gains of user education to further reduce audit expectation gap, rethink methodologies for users-auditors forum and advocacy for auditors' roles enshrined in laws and standards.

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,...

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan pengetahuan auditor terhadap kualitas audit. Responden dari penelitian ini adalah auditor yang bekerja pada KAP wilayah Surabaya. Penentuan sampel dengan metode convenience sampling. Data yang digunakan adalah data primer yang dikumpuilkan melalui kuesioner. Kuesioner yang bisa diolah sejumlah 41 kuesioner. Penelitian ini menggunakan analisis regresi berganda.Hasil penelitian ini mengindikasikan bahwa akuntabilitas dan pengetahuan auditor berpengaruh positif terhadap kualitas audit. Hal ini menunjukkan bahwa semakin tinggi akuntabilitas dan pengetahuan auitor, maka audit yang dilakukan akan semakin berkualitas. Kata Kunci: Akuntabilitas, Pengetahuan Auditor, Kualitas Audit.

Universitas Jenderal Achmad Yani merupakan salah satu perguruan tinggi swasta yang telah memanfaatkan teknologi informasi. Pada sebuah lembaga pendidikan pemanfataan teknologi informasi dapat membantu pengelolaan pelayanan terhadap teknologi informasi yang digunakan. Pemanfaatan teknologi informasi yang digunakan di sebuah universitas berdasarkan dengan visi, misi, dan tujuan dari rencana strategi IT suatu organisasi merupakan hal yang sangat penting untuk menunjang keberlangsungan sistem informasi yang berjalan. Pemanfaatan teknologi informasi tidak selalu berjalan sesuai dengan yang diharapkan oleh suatu organisasi, sehingga akan menimbulkan risiko yang merugikan suatu organisasi. Risiko yang muncul pada sistem informasi akan menghambat kinerja sistem sehingga diperlukan penerapan manajemen risiko. Penerapan manajemen risiko digunakan untuk mengidentifikasi, menganalisis, dan mengelola risiko yang terjadi sehingga dapat mengurangi dampak kerugian akibat hal-hal yang dapat menghamb...

Purpose: This study interrogates the tie between board of directors and the choice of the external auditor by 129 listed firms in Nigeria. Design/Methodology/Approach: Board of directors was represented using board independence, board female gender, board size, board meetings and board ownership. The Big4 methodology was utilized to assess auditor choice using binary analysis. This study collects balanced panel data from 129 listed firms over a five-year period, from 2017 to 2021. All the data were provided by MachameRatios(®). Findings: Test results suggest that board female gender, size, meetings and ownership have significant relationship with auditor choice. However, board independence and size exhibit no significant associations with auditor choice. Moreover, the mean value of auditor choice is .555 points for the 129 listed companies in Nigeria, over the five years (2017)(2018)(2019)(2020)(2021). Originality: This study contributes to the process of choosing external auditor by companies in Nigeria. It provides value to the company's board of directors, board audit committee members and management in order for them to make better judgments on which external auditor(s) to engage. The results have ramifications for regulatory agencies, market participants, shareholders, lenders, and corporate boards. This study suffers from some limitations. First, the data is from 129 listed firms, over a period of five-years (2017)(2018)(2019)(2020)(2021). Second, board of directors' proxies are limited to five: board independence, board female gender, board size, board meetings and board ownership. Other board characteristics such as expertise, remuneration, busyness, education, and committees are not included. Third, the results are applicable to the sample, Nigerian publicly companies, and emerging countries with similar institutional framework like Nigeria.

A gestão de projetos é parte fundamental para o alcance de resultados eficazes, considerando o impacto das partes interessadas. Este trabalho teve como objetivo compreender os impactos nos stakeholders envolvidos nas mudanças dos indicadores de desempenho em uma associação de empresas, a partir dos seus níveis de influência e engajamento. Para a pesquisa, foi realizada a aplicação de um questionário estruturado e anônimo de consentimento livre esclarecido para captar as percepções dos stakeholders. A metodologia envolveu abordagens quantitativas e qualitativas, envolvendo 20 partes interessadas. A partir da análise realizada, observou-se a importância de gerenciar os stakeholders para garantir o sucesso do projeto, revelando que a comunicação e o engajamento são fundamentais para a aceitação das mudanças. A análise detalhada das respostas revelou padrões e áreas de foco e maior desafio, permitindo a identificação de lacunas na comunicação e treinamentos dos colaboradores. Conclui-se que uma gestão bem-sucedida dos stakeholders e das mudanças nos indicadores pode proporcionar uma vantagem competitiva significativa, garantindo o engajamento dos colaboradores, e possibilitando melhoria no desempenho a partir das mudanças. Sendo assim, o trabalho concluiu que o gerenciamento adequado das partes interessadas e a comunicação eficaz são fundamentais para o sucesso organizacional.

This article aims at analyzing the decisions emanated by the Audit Office in the State of Pernambuco, during the year of 2000, regarding the municipal bills. Due to that it is verified the socioeconomic indicators of the municipal districts which are relevant for the decisions referred to the tribunal: if affirmative, it will reflect the efficiency capacity, effificay, as well as the effectiveness and the result of the municipal districts; otherwise, the focus of the decisions will still be ruled primarily in the dimension of the legality. For so much, the discriminating analysis was used, having as basis the approval decisions (even with exceptions) and disapproval in relation to 29 indicators related the municipal population, to the economy of the municipal district and the human development. The sample corresponds to 81% of the 184 municipal districts where the opinion of the bills had already been published until November of 2004. The final function discriminating presents relationship only with the percentage of the resident population with age between 18 and 64 years old. The results of the classification are reduced, with an index of success of 67%. THE model discriminating points that there is no correlation between the acting of the modeled indicators and the emanated decisions. This way, this reflects an emphasis in the legal aspects as counterpoint to the subject of the economicity and its species -efficiency (constitutional), efficacy and effectiveness.

This article aims at analyzing the decisions emanated by the Audit Office in the State of Pernambuco, during the year of 2000, regarding the municipal bills. Due to that it is verified the socioeconomic indicators of the municipal districts which are relevant for the decisions referred to the tribunal: if affirmative, it will reflect the efficiency capacity, effificay, as well as the effectiveness and the result of the municipal districts; otherwise, the focus of the decisions will still be ruled primarily in the dimension of the legality. For so much, the discriminating analysis was used, having as basis the approval decisions (even with exceptions) and disapproval in relation to 29 indicators related the municipal population, to the economy of the municipal district and the human development. The sample corresponds to 81% of the 184 municipal districts where the opinion of the bills had already been published until November of 2004. The final function discriminating presents relationship only with the percentage of the resident population with age between 18 and 64 years old. The results of the classification are reduced, with an index of success of 67%. THE model discriminating points that there is no correlation between the acting of the modeled indicators and the emanated decisions. This way, this reflects an emphasis in the legal aspects as counterpoint to the subject of the economicity and its species -efficiency (constitutional), efficacy and effectiveness.

The purpose of this study was to determine and analyze the effect of role ambiguity, role conflict and auditor competence on auditor independence and internal audit quality as well as the effect of auditor independence and audit planning on internal audit quality. It is also to empirically analyze the mediating effects of auditor independence and audit planning in the relationship between independent variables to dependent variable of internal audit quality. The population of this research is auditor inspectorate in Central Sulawesi Province. Sampling used purposive sampling technique with a total of 202 samples. The data were analyzed using the Structural Equation Model (SEM) technique. The results showed that role ambiguity and role conflict had a significant negative effect on auditor independence, but did not significantly affect the quality of internal audit. Auditor competence has a positive effect on auditor independence and internal audit quality. The findings also pointed out that auditor independence and audit planning have a significant positive effect on internal audit quality. Statistical testing of mediating variables showed that auditor independence mediates the relationship between role ambiguity and role conflict and the quality of internal audit. Likewise, mediating variables of auditor independence and audit planning have empirically proven to strengthen the effect of auditor competence on the quality of internal audit.

The objectives of research are to examine the influence of leadership style, integrity, and organizational commitment on the performance in the State Development Audit Agency of (BPKP) at its representative office area, Aceh province either simultaneously or partially.This study used a sample of 60 respondents consisting of certified auditors who perform inspection tasks on behalf of BPKP representatives in the province. The data used in this study are primary data obtained through a questionnaire distributed directly to the respondents. The analytical method used in data analyzing is the  multiple linear regression.The outcome of a simultaneous hypothesis test indicated that  the leadership style, integrity, and organization commitment have a simultaneously significant effect on the performance of  BPKP’s representative office area in Aceh province. Similarly, tested partially,  it also indicated that  leadership style, integrity, or organizational commitment has partially signific...

Objective
Mental fatigue, as one of the influential cognitive factors, can significantly impair auditors' ability to identify fraud indicators. This condition, resulting from prolonged exposure to cognitive stress, may lead to reduced concentration, disrupted risk assessment accuracy, and weakened decision-making. In contrast, thought control, defined as a cognitive ability, facilitates the regulation and direction of mental processes under stressful conditions and can play an effective role in maintaining auditors' precision and efficiency. Given that fraud detection is a critical skill for auditors in promoting financial transparency and preventing resource mismanagement, it is anticipated that thought control enhances auditors' effectiveness in challenging work environments. This study aims to investigate the impact of mental fatigue and thought control on auditors' ability to detect fraud indicators and to evaluate the role of these cognitive factors in improving auditors' performance when facing professional challenges.
Methods
This cross-sectional study utilized structural equation modeling for data analysis. Data were collected using standardized questionnaires, and all study variables were measured using validated instruments to ensure both reliability and validity. The sample consisted of 166 auditors employed by auditing firms affiliated with the Association of Official Accountants in 2023. Participants were selected through convenience sampling to facilitate the examination of how cognitive variables influence auditors’ performance

This study investigates the impact of Artificial Intelligence (AI) in auditing quality and assurance. As AI technologies become increasingly embedded in audit processes, understanding their influence on audit outcomes is critical for practitioners, regulators, and stakeholders. The study focuses on three key components of AI integration: AI-based data analytics, AI-assisted risk assessment, and AI-driven fraud detection, examining their individual and collective effects on audit quality. Grounded in the Technology Acceptance Model (TAM), the research employs a quantitative approach using survey data and multiple regression analysis to test hypotheses and evaluate relationships among variables. Findings reveal that all three AI components have a statistically significant positive impact on audit quality, with AI-based data analytics exerting the strongest influence. These results align with prior studies emphasizing AI's ability to enhance audit efficiency, reduce human error, and improve anomaly detection. However, the study also recognizes challenges such as regulatory uncertainty, ethical concerns, and limited adoption in small and medium-sized firms due to cost and skill constraints. The study contributes to existing literature by providing empirical evidence on AI's role in auditing, especially within diverse organizational contexts. It highlights the need for updated audit standards, greater investment in AI training, and stronger ethical frameworks to support responsible AI adoption. Practical recommendations are offered to guide audit firms, regulators, and educational institutions in navigating the transition to AI-enhanced audit environments. Ultimately, the study underscores that while AI cannot replace professional judgment, it serves as a powerful tool to augment audit quality and assurance effectiveness.

The Covid-19 pandemic has had a significant impact on the economy, including suppressing the existence of custom-based Rural Credit Institution (RCI) in Bali. The failure of governance and the weak supervisory function of the supervisory body is one of the causes of fraud in RCI operations. This study aims to analyze the effect of personal integrity and task complexity on the audit quality of RCI supervisory bodies, with pro-social behavior as a moderating variable. Data were obtained from 96 respondents who are traditional villages as well as heads of RCI supervisory bodies from various regions in Bali. This study uses the moderated regression analysis (MRA) method, with classical assumption test and instrument validity and reliability tests. The results showed that social pro behavior moderates the relationship between self-integrity and audit quality. The higher the social alignment, the stronger the influence of self-integrity on audit quality. However, pro-social behavior does not moderate the relationship between task complexity and audit quality, because the dual role of the supervisory body has now been reduced so that it is more focused on the supervisory function. These findings indicate the importance of strengthening integrity and social awareness in supporting the effectiveness of RCI supervision.

I would like to dedicate this issue of the proceedings to the memory of John O. Tollefson, dean of the Kansas University School of Business from 1981-90. During his tenure as dean, John was an enthusiastic supporter of the auditing symposium. He returned to teaching a year before his untimely death in a logging accident in 1991. He is greatly missed by his colleagues and students at KU. The 1992 symposium was the 11th in the series of biennial auditing symposia held at the University of Kansas. It gives me great pleasure to acknowledge the continued financial and moral support of Deloitte & Touche for the University of Kansas Symposium on Auditing Problems. In particular, I would like to thank Ed Kangas, Managing Partner of Deloitte & Touche, David Hunerberg, Managing Partner of the Kansas City Office, and Howard Cohen, Partner in the Kansas City Office, for their enthusiasm, commitment and dedication to the symposium. Topics relevant to both academics and practitioners and the individuals who served as presenters and discussants were selected after extensive consultations with faculty members at the University of Kansas and professionals in auditing at other universities and in practice. In particular, I am indebted to my colleagues in the accounting and information systems area,

Dunya tarihinde en yikici savaslar olarak 1. ve 2. Dun ya Savaslari kabul edilmektedir. Ancak bu durum artik  degismektedir. Siber dunyadaki siber savaslarin siber  saldirganlari, kendilerini 7 gun / 24 saat hazirlamakta  ve cok uzun olmayan bir gelecekte bir ameliyathanenin  enerji sistemlerini kesintiye ugratma, metro hattindaki  trenleri carpistirma, fabrikalarin uretim hatlarini dur durma gibi teknolojik saldiri potansiyeline sahip olma  yolunda ilerlemektedirler. Ulke, kurum ve kisisel kul lanici olarak, teknolojik araclarin sahip oldugu siber  riskler goz onunde bulunduruldugunda bu risklerin  kontrolu icin siber guvenlik ve siber guvenlik risk yone timi temelli yaklasim onem kazanmaktadir. Siber hijyen,  siber bilgi guvenligi ile ilgili temel bir ilkedir ve kisisel  hijyenle benzerlik gosterdigi gibi, siber tehditlerden kay naklanan riskleri en aza indirgemek icin basit rutin on lemler almanin esdegeridir. Bu baglamda, bir olgunluk  modeli olarak siber hijyen, kisisel hijyen ...

Brain banks form an increasingly important resource for research. In view of declining autopsy rates, brain banks are also gaining importance for medical diagnostics, quality control and teaching. In the case of neurodegenerative diseases, brain banks have become drivers of discovery and are yielding invaluable taxonomic references for neuropathologists. This article provides comments on two recent landmark papers in the Weld (

This study examines the influence of implementing Risk-Based Internal Auditing, Auditor Competency, and Independence on Fraud Detection. The object of this study was 133 Jasa Raharja employees who had served in Internal Supervisory Units.
The sampling technique used in this study is the total sampling method to collect data from predetermined respondents. The analytical method used in this study is the Structured Equation Modeling (SEM) equation model through the LISREL 8.80 software analysis tool.
The results of this study indicate that the variable Implementation of Risk-Based Internal Auditing, Auditor Competence and Auditor Independence positively influence the Fraud Detection variable.

Auditorías internas y externas en las organizaciones 5 Por lo anterior, se puede deducir que las auditorías internas y externas al ser utilizadas de manera simultánea durante un determinado periodo, se complementan entre sí, brindando a la empresa una herramienta confiable que desde varias ópticas ofrece la oportunidad de conocer un dictamen veraz sobre el estado actual de la organización.

SHE performance at ZIMASCO failed to meet the NOSCAR grade since the inception of the NOSA system yet under normal circumstances, performance is expected to achieve continuous improvement. When conducted properly, internal audits are an essential and primary tool to the achievement of a sound system performance. Nonetheless, in spite of regular internal audits, results from NOSA system performance remained below exceptional. ZIMASCO's internal audit competency was therefore established through an assessment of; employee's perception towards the audits, the effectiveness of audits instruments used and the general SHE performance of the organization from 2006 to 2011 2012. Data was acquired through interviews with key informants, questionnaires and existing literature from company records. Major findings pointed towards; lack of employees training that was in line with the internal audit processes, inconsistencies in audit instruments and lack of audit finding closure due to financial constraints. The paper therefore advocates for audit oriented training for all employees regardless of level or grade. More financial resources should be sought and channeled towards achieving informative internal audits for effective NOSA implementation.

Perkembangan era-globalisasi saat ini adalah sebagai upaya peningkatan kualitas sistem didalam perusahaan. Banyaknya bagian yang harus ditingkatan kualitas nya salah satu nya sumber daya manusia (SDM). Sumber daya manusia merupakan prioritas utama dalam pembangunan nasional, kedudukan guru sebagai seorang pendidik memegang peran penting dalam proses belajar mengajar dan meningkatkan prestasi siswa – siswi di bidang akademik maupun non akademik, salah satu hal yang bisa memotivasi guru agar selalu mengembangkan dirinya adalah memberikan penghargaan sebagai sumber daya manusia (SDM) berprestasi dengan kriteria-kriteria yang telah ditentukan oleh pihak sekolah . selama ini yang dilakukan pada SD Global Surya dalam menentukan guru berprestasi sebagai SDM bermutu yang dinilai melalui sistem mengajarnya yang masih dilakukan dengan cara pengisian formulir rekomendasi hasil kerja. Cara tersebut dinilai masih kurang efektif dan efisien. Berdasarkan hal tersebut, maka diperlukan sebuah model ...