Internal Audit Research Articles

Examining the moderating role of senior management support in internal audit effectiveness: evidence from GCC region

Examining the moderating role of senior management support in internal audit effectiveness: evidence from GCC region

Do Bank Governance Mechanisms and Financial Report Lag Affect Audit Quality?

ABSTRACT In the aftermath of banking failures in Africa, the survival of firms has thus been placed with the application of good corporate governance practice and the oversight role of internal and external auditors. This study examines whether audit quality is related to corporate board of directors and financial reporting timeliness in the context of developing countries. Using sample data from 21 universal banks in Ghana and 31 commercial banks in Kenya for the periods 2010 to 2019. The study employs the Generalized Least Square(GLS), using fixed effect to estimate the relationships. The empirical results document that board size, average 9, and board independence, 59% on average, increase audit quality in Africa. However, the relationship between board gender and audit quality is not significant. Financial report lag is not significant to audit quality in Africa. However, financial report lag in Kenya is negative and significant to quality audit. Our findings recommend that commercial banks in Africa should implement policies that would increase the size of their boards and the number of independent directors to enhance maximum benefits from good corporate governance practices.

The role of integrated reporting on global warming in achieving the requirements of international auditing standard 3410 an applied study in a sample of the local environment

The research aims to evaluate the role of assurance services according to Standard 3410 in enhancing the credibility of integrated reporting on global warming and its confirmation in local refineries (Dura and Shuaiba refineries) and to identify the challenges facing the application of assurance services through integrated reporting on global warming in order to propose solutions to overcome the challenges and activate the role of assurance services in enhancing the quality of integrated reporting on global warming and to analyze the level of application of Standard 3410 in assurance services through integrated reporting on global warming, where the importance of the research appears in terms of its role in bridging the knowledge gap and achieving practical benefits, as this research is distinguished by scientific importance A prominent work that deals with a modern professional issue that has not received sufficient attention in Iraq, despite the need for it by stakeholders, as the research focuses on criterion 3410, taking into consideration The associations with the standard 3000 are that it highlights the importance of assurance services in expanding the scope of services provided by auditors, which leads to increasing the importance and role of audit offices and enhancing their position in the market and increasing The value and benefit of the auditing profession relative to the users of financial reports, thus improving the quality of their decisions and increasing their confidence in the profession, as well as exploiting the skills and experience of accountants in The field of assurance services through reliance on integrated reporting of global warming and what contributes to addressing the problems facing its application. The research was based on a main hypothesis that "there is a statistical relationship with a significant level of moral significance between integrated reporting on global warming and achieving the requirements of Standard 3410." The researcher reached a set of conclusions, the most prominent of which is that the emergence of integrated reporting represents a qualitative addition to the services provided by the auditor, as its role has changed significantly from the traditional services associated with the statements. Financial and non-financial, and the auditor has become providing new services represented in his confirmation to ensure the information and its quality, which means that his role is no longer limited to verifying financial accuracy only, but also covers other aspects to ensure transparency and accuracy in the information provided, especially with regard to global warming. Based on these conclusions, the researcher has presented a number of recommendations, the most important of which is working on preparing a proposed framework for integrated reporting on global warming to be referred to when problems occur in scientific application, including a clear and comprehensive description of the theoretical concepts associated with all types of assurance services, especially with regard to integrated reporting on global warming according to International Auditing Standard 3410 Keywords: Integrated reporting, global warming, International Auditing Standard 3410, local environment.

How hours allocated to year-round auditing procedures affect audit quality

PurposeThis paper aims to examine how the allocation of audit hours to the year-round procedures, based on the risk of material misstatements in financial statements, impacts audit quality.Design/methodology/approachUsing a data set on audit hours spent on year-round and year-end procedures, the authors build an empirical model for testing the effectiveness of year-round auditing of Korean public firms during the period of 2014–2018.FindingsThe initial tests do not show that proportionate increases in year-round procedures increase audit quality. However, after the authors control for the risk of material misstatements, the authors find that proportionate increases in year-round audit hours generally increase audit quality, except for high-risk firms where audit quality increases only as year-end hours proportionately increase. For high-risk firms, the results suggest that increases in year-round audit procedures occur at the cost of the essential year-end work. Similarly, except for high-risk firms, the authors find that the allocation of more audit effort to year-round procedures improves audit efficiency.Originality/valueTo the best of the authors’ knowledge, this study provides some of the first empirical evidence showing how a risk-based approach to allocating audit effort over the duration of an audit can impact audit quality and efficiency. Regulatory bodies, such as the International Auditing and Assurance Standards Board and Public Company Accounting Oversight Board, which consider the proper allocation of audit hours as a key audit quality indicator, should find the results useful.

Determinants of internal audit methodology during the COVID-19 era: Evidence from the Gulf Cooperation Council

Determinants of internal audit methodology during the COVID-19 era: Evidence from the Gulf Cooperation Council

Quality Assessment of Long-Term Cryopreserved Human Bone-Derived Marrow Mesenchymal Stromal Cell Samples: Experience from the Texas Heart Institute Biorepository and Biospecimen Profiling Core.

In biomedical research, biorepositories are pivotal resources that safeguard and supply clinical samples for scientific investigators. Proper long-term cryopreservation conditions are essential to maintain biospecimen quality. In this study, we analyzed the efficacy of sample cryopreservation at the Texas Heart Institute Biorepository and Biospecimen Profiling Core (THI-BRC). Our assessments included a thorough review of internal processes, quality reports, and both internal and external audit outcomes. We examined the integrity of human bone marrow-derived multipotent mesenchymal stromal cells (BM-MSCs) that were cryopreserved for over 5 years. These samples originated from randomly selected clinical trial participants or commercially sourced cell lines. Parameters such as cell viability, DNA and RNA integrity, population doubling time, sterility, and BM-MSC-specific attributes such as surface antigen expression and differentiation potential were studied. BM-MSC samples cryopreserved for ∼6 months served as our control. Our results demonstrated that the 5-year cryopreserved samples maintained their integrity compared with the shorter-term stored control samples. Moreover, THI-BRC has met accreditation agency standards and has not received any repeated deficiencies over 7 years. Collectively, our findings affirm that THI-BRC's biospecimen storage protocols align with accepted standards as confirmed by the quality assessment of long-term stored clinical samples.

Determinants of Internal Audit Effectiveness in Local Government Authorities (LGAs): Evidence from Morogoro Region of Tanzania

This study examines the determinants of internal audit effectiveness in Local Government Authorities (LGAs), addressing the growing importance of robust Internal Audit Function (IAF) in public sector governance. The study employed the descriptive research design based on a mixed research approach integrating both qualitative and quantitative approaches. Data were collected from 45 purposively selected respondents with extensive auditing experience. A multiple linear regression model was used to assess the impact of these factors on internal audit effectiveness. The empirical results indicate that the four factors account for 65.7% of the variance in internal audit effectiveness, with IT utilization being the most significant contributor (R² = 0.657, Adjusted R² = 0.616). The ANOVA results further validate the model, showing a statistically significant F-statistic of 3.2976 with a p-value of 0.001, indicating the robustness of the findings. Top management support was found to be critical in fostering a culture of accountability, while the independence of internal audit ensures objectivity and unbiased assessments. IT utilization was identified as a key driver in enhancing the efficiency and reliability of audit processes. Finally, the competence of internal auditors was shown to significantly influence the quality and accuracy of audit outcomes. The study recommends the need for institutionalizing top management support, safeguarding auditor independence, advancing IT utilization, and promoting continuous professional development for auditors. These measures are essential for improving governance and accountability within LGAs, thereby contributing to more effective and reliable internal audit practices.

Information Communication Technology Adoption and Service Delivery by Microfinance Institutions in Nandi County: A Case Study of Juhudi Kilimo Limited

The Study Aimed To Investigate The Factors Affecting The Adoption Of Information Communication Technology In Service Delivery By Microfinance Institutions In Nandi County With Juhudi Kilimo Limited As The Main Point Of Focus. The Investigation Aimed To: Examine Whether Ict Illiteracy Affects Service Delivery By Microfinance Institutions In Nandi County, Find Out How Technological Infrastructure Has An Effect On Service Delivery By Microfinance Institutions In Nandi County, Ascertain How The Cost Of Adoption Has An Effect On Service Delivery By Microfinance Institutions In Nandi County, And Examine How Perceived Usefulness Has An Effect On Service Delivery By Microfinance Institutions In Nandi County. The Research Considered A Population Of 200 Employees And Clients Of Juhudi Kilimo In Nandi County. The Study Employed A Simple Random Sampling Technique. The Technology Acceptance Theory Constituted The Foundations Of The Research. The Research Employs A Descriptive Design To Examine The Characteristics Of The Target Population, Consisting Of It Officers, Finance Officers, Operations Officers, Research And Development Officers, Internal Auditors, And Clients Of Juhudi Kilimo. A Representative Sample Of 60 Respondents Was Selected Randomly. Data Collection Involved Questionnaires, Validated Through A Pilot Study And Expert Evaluation. The Research Also Provided A Robust Framework For The Study, Ensuring Methodological Rigor And Ethical Adherence In Investigating Ict Adoption's Impact On Mfi Service Delivery. The Study Revealed Strong Positive Correlations Between Ict Illiteracy And Adoption Costs (0.983), Technological Infrastructure (0.310), And Perceived Usefulness (0.459). Technological Infrastructure Demonstrated A Strong Positive Correlation With Perceived Usefulness (0.751) And A Moderate Positive Correlation With Adoption Costs (0.652). Adoption Costs Exhibited Strong Positive Correlations With Both Ict Illiteracy (0.983) And Technological Infrastructure (0.995). Perceived Usefulness Showed A Moderate Positive Correlation With Ict Illiteracy (0.459) And Strong Positive Correlations With Both Technological Infrastructure (0.978) And Adoption Costs (0.959).

An Investigation into Building Functional Failures in Akure South Local Government, Ondo State, Nigeria

Functional failures and faults are regular occurrences in buildings and construction industries. The rate of building collapse in Nigeria has increased dramatically over the last decade and shows no signs of abating which has led to massive losses causing loss of physical properties, destruction of movable properties, injury, and loss of life. Beyond this, building collapse always has far-reaching economic, financial, psychological, and sociological implications. This study reported the causes of functional failures of buildings in Akure South Local Government Area, Nigeria. As a result, this study aimed to investigate the causes of functional failures in buildings and their impact on the quality and functionality of a building to build a theoretical framework that can help address the functional failures in buildings. The study utilized a questionnaire-based survey in the Akure South Local Government area. Data was collected from residents occupying the buildings. Information obtained includes the type of building and the current physical condition of the houses they live in, and 90 responses were collected and analyzed. The analysis identified six factors of functional failures in buildings investigated; damp 30%, cracks 50%, poor plumbing 45%, poor electrical wiring 35%, roofing defects 25% and Inadequate maintenance 70% and four causes of building failures; poor construction materials 32.7%, human errors 20.7%, natural disasters 12.4%, and a combination of the three factors 34.2%. Based on the findings, the results showed that the combination of the three factors was the most significant cause of building functional failures in the Akure South LGA, while natural disasters were the least significant cause. To mitigate the functional failures in buildings, it is important to enforce stringent regulations and standards by involving Governmental bodies (architectural Engineers and structural Engineers) to check building drawings and structural analysis report properly and correctly before design approvals, conduct regular inspections and internal audits, to help detect and rectify errors and maintaining standards throughout the construction process in order to enhance the quality, safety, and resilience of buildings, ensuring their functionality and longevity.

A Systematic review of integrated management system frameworks: Dimensions and implication for sustainable management of construction and demolition waste

The literature has increasingly dealt with management systems, using Total Quality Management (TQM) and Integrated Management System (IMS) interchangeably. While several terminologies have been used in the literature to refer to these two, the degree of integration of the various components of the management systems varies widely between studies. Therefore, there is a high possibility that it will be difficult to find a general or appropriate model without disciplinary barriers. Therefore, this systematic literature review (SLR) provides a holistic overview assessment and guidance of key existing studies on management system frameworks, components, factors influencing the choice of IMS, and challenges. Given the lack of existing studies focusing on construction waste, particular attention is given to the construction industry. This SLR intends to: (1) identify IMS dimensions and how the concept relates to environmental and sustainability management; (2) discover IMS frameworks and factors affecting them. A typical systematic literature search method was used to analyze the articles available on SCOPUS, Web of Science, Science Direct and Google Scholar Host between 2010 and 2022, resulting in the selection of 85 theses. The results show the following: (1) Studies indicate different forms of IMS frameworks depending on their specific study area; (2) A variety of conditions and factors affect IMS implementation, including cost reduction, optimized resources, unification of internal audits; Increased staff training; (3) Several limitations were identified in the analyzed papers, such as: the alignment of sustainability practices with environmental laws. Consequently, there is a need for a more interdisciplinary IMS approach, a deeper analysis of the effectiveness of the IMS framework across industries and regions.

Variability in Profiles and Prevalences of Gram-Negative Bacteria in Urinary Tract Infections: A Population-Based Analysis.

Objective: An increase in antimicrobial resistance (AMR) is observed worldwide, partly due to the overuse and misuse of antibiotics, which are ineffective in certain population subgroups. This negatively impacts both the healthcare system and patients. Our study aimed to investigate the current AMR profiles for the most commonly used antibiotics in treating urinary tract infections (UTIs) caused by gram-negative bacteria (GNB) across different age and gender subpopulations. By doing so, we provide valuable information for doctors managing prophylactic and empiric therapeutic treatments. Materials and Methods: We retrospectively analysed over 650,000 urine cultures collected in the Microbiology Department of a referral university hospital in Southern England from January 2014 to December 2022. A population-based analysis for subgroups was performed to rule out differences in AMR patterns. Our report was recorded at UHS as an internal audit (UHS7670). Results: 146,867 cultures were found positive for GNB growth. Nitrofurantoin showed the best sensitivity patterns for all age subgroups (0.93% for patients aged ≤ 18; 1.22% for patients aged 19-40; 2.17% for patients aged 40-60; and 3.48% for patients aged > 60), regardless of gender (male: 6.37%, female: 2.59%). Ampicillin/amoxicillin and trimethoprim showed a poor AMR profile for all age groups (>55% and >28%, respectively) and genders (>60% and >28%, respectively). All the other tested antibiotics (cefalexin, cefotaxime, ceftazidime, ciprofloxacin, co-amoxiclav, gentamicin) showed an overall good profile for GNB resistance across all subgroups. For all antibiotics except trimethoprim, the risk of developing AMR was significantly higher in the male population. We also found that people aged over 60 had a higher risk of AMR compared to the other age groups for all antibiotics, with the exception of cefotaxime and co-amoxiclav. Conclusions: With an overall rise in resistance patterns for GNB-related UTIs, certain antibiotics-particularly ampicillin/amoxicillin and trimethoprim-now exhibit very poor sensitivity profiles. However, antibiotics such as nitrofurantoin and gentamicin remain excellent options for empirically treating UTIs. It is important to note that AMR can vary across different populations, with higher resistance often found in elderly and male patients. Clinicians must stay informed about current guidelines and research to provide the best treatment options while minimizing the risk of further AMR development.

Towards Better Financial Governance: The Urgency of Model Risk Management in Indonesia Viewed Through Maqashid Shariah

This study assesses the adequacy of Model Risk Management (MRM) frameworks within Indonesian Islamic banking by utilizing Maqashid Shariah principles as a tool to align these frameworks more closely with global standards, specifically focusing on safeguarding life (Hifzh Al-Nafs) and property (Hifzh Al-Mal). Through a comparative literature review, this research examines the structure and effectiveness of MRM practices in Indonesia, referencing regulations such as POJK 65/2016 and SEOJK 25-SEOJK.03-2023, against those in developed financial markets such as the USA, UK, Europe, Japan, and UAE, with an emphasis on governance, lifecycle management, and internal audit processes. The findings suggest that Indonesia’s current MRM frameworks are somewhat rudimentary when contrasted with international norms. Key areas identified for enhancement include expanding the scope, enhancing governance structures, refining model lifecycle management, and strengthening internal audits and oversight mechanisms. By employing Maqashid Shariah principles as an analytical tool, this paper proposes enhancements to MRM frameworks that can significantly improve the stability and compliance of Islamic banks in Indonesia, promoting greater global competitiveness and adherence to Shariah principles. This approach not only integrates traditional MRM approaches with Islamic ethical standards but also provides a tailored framework for regulatory enhancements that support a stable, compliant, and ethical Islamic banking environment.

Strengthening the Application of the DAIDS GCLP Guidelines: The Implementation of an Integrated Laboratory Oversight Framework.

The Division of AIDS (DAIDS) Good Clinical Laboratory Practice (GCLP) Guidelines establish a framework to guide the oversight of laboratories supporting DAIDS-sponsored clinical research or trials. Compliance with these guidelines promotes data reliability, validity, and safety of the clinical research or trial participants and laboratory staff and ensures adherence to regulatory requirements. Acknowledgment and adoption of the DAIDS GCLP Guidelines are critical in building laboratory capacity and preparedness for conducting clinical trials. In collaboration with DAIDS, laboratory experts support the implementation of the DAIDS Integrated Laboratory Oversight Framework (Framework) activities. This article describes the implementation of the GCLP Guidelines, the Framework activities, and the coordinated efforts to strengthen laboratory performance. The Framework activities include four components: Quality Assurance Oversight, GCLP Audits, GCLP Training, and Laboratory Quality Improvement. Comparison of GCLP Guidelines with other regulations or standards, including U.S. Clinical Laboratory Improvement Amendments regulation 42 CFR 493, College of American Pathologists, World Health Organization GCLP, and International Organization for Standardization, ISO 15189:2012 standards, highlighted the differences and similarities to guide integration and harmonization efforts. Processes related to the Framework activities are outlined in detail, including key data derived from the managed activities of over 175 laboratories worldwide. Via the evolution of the DAIDS GCLP Guidelines and laboratory oversight workflows, the laboratories participating in DAIDS-sponsored clinical research and trials have successfully participated in internal and external regulatory audits. The collaborative and integrated oversight approach promotes knowledge-sharing and accountability to support the implementation of the DAIDS GCLP Guidelines and compliance monitoring. Lessons learned have helped with the implementation of the DAIDS integrated laboratory oversight approach and quality oversight programs at multiple laboratories worldwide.

Quality improvement in medicines regulation: a retrospective analysis of the Pharmacy Board of Sierra Leone before and during quality management system implementation

BackgroundNational Medicines Regulatory Authorities like the Pharmacy Board of Sierra Leone are responsible for protecting and promoting public health, implementing regulatory standards, and maintaining a supply chain with an assured supply of medical products that are safe, effective, and of good quality. This retrospective study assesses the identification of substandard and falsified medicines, the changes in the functions and key indicators of assessment, and the quality improvement changes of the Pharmacy Board of Sierra Leone.MethodsData was obtained from 2013 to 2021 records using a data collection tool to collate and review all relevant information to address the different objectives. All data were sourced from the Department of Quality Assurance and the Department of Enforcement and Narcotics at the Pharmacy Board of Sierra Leone. The review also included, identified substandard and falsified medicines, the World Health Organisation Global benchmarking self-assessment tool, and internal and external audit records of the quality management system of all twelve departments of the Pharmacy Board of Sierra Leone.ResultsThe study showed marked changes in identifying substandard and falsified medicines by the Pharmacy Board of Sierra Leone during ISO 9001:2015 implementation (2017- 2020) compared to Pre-ISO 9001:2015 implementation (2013- 2016). Critical functions of the Pharmacy Board of Sierra Leone from the assessment of the WHO GBT ML in 2016 and 2021 showed that several indicators had been addressed during ISO 9001:2015 certification with improvement in the level of maturity for the quality management systems and Pharmacovigilance functions. There was also an improvement in identifying non-conformances and a commitment to continuous improvement of processes during ISO 9001:2015 implementation.ConclusionsThis study revealed that regular checks through standard assessment, internal audits, and standard management review processes that generate follow-up actions, timelines, and a commitment to identifying correction, and corrective actions for non-conformances are essential quality improvement tools for the efficient functioning of an institution (Pharmacy Board of Sierra Leone). Our study revealed that commitment to continuous implementation of proper quality management system could significantly improve institutional efficiency, thereby improving service delivery and customer satisfaction.

Impact Smart Applications To Enhance The Transparency and Accuracy Of Financial Auditing

The research aimed to analyze the impact of employing artificial intelligence and blockchain technologies in enhancing transparency and accuracy in financial audits.WeeThe research sought to understand how these technologies contribute to improving...ActivitiesAuditing by reducing human errors and enhancing confidence in financial statements.throughData was collected usingQuestionnaire from the research sample, and analysisResults through the statistical programSPSS v 26 and AMOS v 26,The most important conclusions of the research were that applicationsSmart provides the ability to quickly analyze large amounts of financial data, which improves the quality of auditing and decision-makingFinance. WowMRecommendations are a necessityStrengthening cooperation between regulatory authorities and banks to ensure the application of international auditing standards in light of the use of modern technology,The research contributes toAnalysis of the role of intelligent applicationsOhIn improving the accuracy and transparency of financial auditing using advanced technologies.whatHussein audits and detection of financial errorsWhich enhancesConfidence in financial reports by reducing errors and increasing accuracy using smart technology.

ACTUAL ISSUES OF REPRODUCTION OF FIXED ASSETS OF DOMESTIC ENTERPRISES

The article touches upon topical issues of reproduction of fixed assets of domestic enterprises in terms of their accounting, audit and strategic aspects of management. The study emphasises the necessity of constant renewal of fixed assets to ensure competitiveness, increase of labour productivity and quality of products. The main purpose of the study is to identify the key problems of managing the reproduction of fixed assets and formulate ways to solve them. To achieve the research objective, the methods of analysis and synthesis, comparative analysis and empirical methods were used. The paper emphasises the importance of improving accounting and auditing, considers the concepts of physical and moral wear and tear, as well as depreciation of fixed assets. It is determined that improving the depreciation policy is an important factor in increasing the investment activity of business entities. It is substantiated that internal audit plays an important role in providing reliable information on the process of reproduction of fixed assets, which contributes to the effective management of enterprise resources. The author defines the tasks of internal audit, including verification of the correctness of recognition and assessment of fixed assets restoration costs, reliability of information on depreciation charges, depreciation and residual value of fixed assets, control over accounting of lease transactions and transactions with investment property. The publication also discusses the strategic aspects of fixed assets reproduction, emphasising the importance of an innovative approach to improving the competitiveness of enterprises. It is noted that the implementation of innovative reproduction requires an integrated approach, including the construction of a mechanism that ensures the orientation of the market and the macroeconomic model of management to innovative forms of reproduction of fixed capital. The article pays special attention to the problems of financing innovative projects and cooperative technological chains. The article concludes by emphasising the need to form a comprehensive mechanism at the macro level, focused on the priority reproduction of fixed asset systems using the latest technologies. The paper emphasises the importance of creating a unified system of innovation and investment activities of enterprises, taking into account the interests of all participants. It stresses the expediency of using both market and non-market incentives for the reproduction of fixed assets, which will facilitate the production of competitive products and ensure the sustainable development of enterprises in the market.

Pengaruh Kompetensi dan Independensi Terhadap Efektivitas Audit Internal Serta Dampaknya pada Tata Kelola Pemerintah yang Baik: Studi Pada Inspektorat Kota Gorontalo

This research aims to determine the influence of competency and independence on the effectiveness of internal audit and its impact on good government governance (Study at the Gorontalo City Inspectorate). The type of method used in this research is a quantitative method with data collection techniques using primary data. The number of samples in this research is 56 samples in 2020-2022. The tool used in this research uses Path Analysis.The results of this research show that competence and independence have a positive and significant effect on the effectiveness of internal audit through good government governance.

Internal Audit Guide to the K3 Management System at Simpang Lima Gumul Hospital Kediri

Hospitals in the BLUD system play an optimal role in providing health services, including the implementation of hospital operations using income sources and each part of the hospital must be able to have its own role and function but are interconnected to fully support smooth operations. The problem of a company or hospital related to occupational safety and health in general is about the readiness of management and all employees to face risks that may occur before, during and after the production process or health services with the aim of increasing effective, efficient productivity and reducing losses due to the risks incurred. Therefore, it is necessary to carry out an internal audit regarding SMK3. The main target is the management of Simpang Lima Gumul Hospital Kediri. The aim of this activity is to find out the Standard Operational Procedures for SMK3 Internal Audit at Simpang Lima Gumul Hospital Kediri. The method used in this activity is presentation regarding SMK3 Internal Audit Standard Operating Procedures to the management of Simpang Lima Gumul Kediri Hospital using power point as a medium for supplying material. The results of this activity are Standard Operational Procedures for Internal Audit of SMK3 Simpang Lima Gumul Hospital Kediri.

MEDIATING EFFECT OF INTERNAL AUDITORS’ ETHICAL CONDUCT ON THE RELATIONSHIP BETWEEN USAGE OF INFORMATION TECHNOLOGY, MANAGEMENT SUPPORT FOR INTERNAL AUDIT DEPARTMENT, AND INTERNAL AUDIT EFFECTIVENESS: A CONCEPTUAL FRAMEWORK

Low level of internal audit effectiveness is practically increasing in the Nigerian ministries, department, and agencies. In proffering solution to this lingering issue, this present study proposed a framework to examine the degree of effectiveness of internal audit functions in Kano state, Nigeria MDAs. The proposed framework is motivated by agency theory with the mediating effect of auditor’s ethical conduct. This present study extends the already extant body of knowledge in the area of internal audit effectiveness by expanding agency theory with the mediating effect of auditor’s ethical conduct. Also, this study has implication to support management, shareholders and other policy makers in addressing ineffectiveness and corrupt practices in the Nigerian MDAs. If this framework is authenticated, it would provide more evocative insight on the extends of internal audit effectiveness in Kano Nigerian MDAs, the legislators and government official would benefit greatly from this study if eventually concluded as it would assist MDAs to enhance internal audit effectiveness and curb corruption. In the subsequent studies the proposed framework will be empirically tested through data collection and analysis of relevant data.

Improving the secondary diagnoses capture rate in SingHealth Community Hospital discharge summaries: a quality improvement project made successful by change management principles

High-quality discharge summaries are essential for promoting patient safety during transitions between care settings. When the diagnosis list in the discharge summary is not accurate, the subsequent care provider will...