Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.] (original) (raw)

Determinants of Internal Audit Effectiveness in Public Offices

2013

This book focuses on determinants of internal audit effectiveness in public offices. Public office is part of the public body, which is partly or wholly financed by government budget and concerned with providing basic government services to the whole society in efficient and effective manner. Internal auditors, the focus of this book and one key employee of public offices, are supposed to work independently and objectively to enhance high quality of public services, and ensure the efficiency and effectiveness of public offices. Thus, the effectiveness of any organization’s employee can determine the efficiency and effectiveness of the organization in achieving its goals. Therefore, this book delivers the most important determinants of internal auditor’s effectiveness in public offices. The analysis should help Public sector’s management and the government in designing and implementing economic policies related with internal audit function.

EFFECTIVENESS OF INTERNAL AUDIT IN THE PUBLIC SECTOR

2021

Internal audit is the cornerstone of good public sector management. Auditors help improve the accountability, integrity and operations of public sector organizations by evaluating whether public resources are managed effectively and correctly. The study aims to draw attention to the roles of internal audit in the public sector and the methods and basic components these roles perform. As a result of the mentioned issues, the public sector internal audit activity will enable public sector institutions to achieve their goals in an effective, efficient, economic and ethical manner. However, it will make it easier for public institutions to be accountable and transparent to the public.

The journey so far on internal audit effectiveness

Internal audit effectiveness has become a fruitful topic over the decade; this is because of the important roles play by the internal auditors in organizational survival and achievement. Most of the organizations whether public or private has established internal audit department with the mind of enjoying the benefit behind the internal audit service. Therefore, in line with this, the aim of this paper is to present the journey so far on internal audit effectiveness right from the period of 2000-2013 with a calling for more research to be conducted on internal audit effectiveness so that to add on the existing literature on internal audit effectiveness particularly in the public sectors like local government level. It's a conceptual paper.

Factors Influence Internal Audit Effectiveness

International Journal of Business and Management, 2017

This study aims to examine to what extent internal audit effectiveness could be influenced by selected factors namely internal audit scope, internal auditor’s experience and senior management's response in the Omani public sector. Employing questionnaire including four sections with 48 questions for responds of 45 managers and 163 employees in Public Authority for Social Insurance (PASI) in the Sultanate of Oman, descriptive analysis, correlation analysis, and multiple regressions were employed to examine the relationships among the study’s variables. The study found that a significant relationship between internal audit effectiveness and its scope and auditors’ experience in the employees’ sample while they were insignificant in the managers’ sample. Finally, it is found that there is insignificant relationship between internal audit effectiveness and senior management's response. Based on the findings, an awareness has to be maximized on employees to better cooperate with ...

Analysis of Factors Affecting the Quality of Internal Audit

2021

The role of state-owned enterprises (BUMN) to provide contribution to the growth of the economy in which case it will impact on the improvement of the welfare of the people of Indonesia. One of the of the role of internal auditors who are qualified are participating as well as provide assistance to the company to minimize the errors that may occur. This study re-tested the factors - factors that affect the quality of internal audit. The research method uses descriptive verification method with quantitative approach. Samples of research this is Internal Auditors and Committee on Audit in the BUMN office center r in West Java. The type of data used in this study is the primary data source in the questionnaire form. Research is using path analysis to test the construct paths are tested by empirical or not. The data were processed using the Statistical Package for Social Sciences (SPSS) program. Results of the study showed that objectivity is not influenced positive in significant the q...

Study on the Factors Affecting the Assessment of Internal Audit in the Public Sector

The assessment as a practical activity never remains isolated from the influence of a number of external and internal factors for the organization itself in the public sector. The uncertain conditions under which the entire evaluation process is developed are prerequisites for the change of assessment methods, assessment criteria and the assessment basis. In control practice, the change of the assessment process is a prerequisite for changing the relationship between internal and external audit. Responsibility for the interaction between internal and external auditors is both the Head of Internal Audit, but also the Audit Committee and the management of public sector organizations. Keywords: factors, assessment, internal audit, public sector

Antecedence of Internal audit effectiveness

Research on internal audit effectiveness is an important avenue that will improve the existing conditions of internal audit at different organization particularly at local govern ment level and thereby assist toward objective achievement of such organization. Therefore, the aim of this paper is to examine the antecedents of internal audit effectiveness: a moderating effect of effect ive audit committee at local govern ment in Nigeria. The paper is a literature rev iew paper and it is ongoing PhD thesis of the researcher.

Investigating The Effective Factors In The Internal Audit Of Organizations

The present study examined the factors affecting the effectiveness of internal audit. The effect of two intra-organizational factors of internal audit competence, the interaction of internal and external auditors as an independent variable on the effectiveness of internal audit (dependent variable) was tested. The statistical sample is estimated at 200 managers and auditors according to Krejcie and Morgan table. According to the statistical population, the whole population has been selected as a sample and 170 usable questionnaires were obtained from which we examined the results of the research. The results of the present study show that the variables of audit competence within the interaction of internal and external auditors have a significant relationship with the effectiveness of internal audit.

Effectiveness of Internal Audit as Instrument of Improving Public Sector Management,

Angus O. U. and M. I. Kida (2011),, 2011

The research centered on the use of auditing to improving public sector management using Kano state ministry of finance. Kano state is one of the developed states in igeria. In carrying out the research, hypotheses were stipulated, which basically questioned the significant existence of auditing departments in public sector and the effectiveness of auditing in checking frauds in pursuance of constant complain that internal audit department is too understaffed and under resource generally to be fully effective. To test these hypotheses, Chi-square statistical tool was employed. We found out that the Internal audit can effectively check fraud and fraudulent activities in the Public Sector and that Public Sectors in Kano State have significant numbers of Internal Audit Departments to function effectively. .It is recommended that Government should provide an adequately equip staff with electronic data processing and also maintains an environment within which internal auditors can have sufficient freedom to accomplish their task efficiently. __________________________________________________________________________________________