Audit Function Research Articles

Making Sense of the Internal Audit Function: Towards Internal Controls Integration and Organizational Learning

Making Sense of the Internal Audit Function: Towards Internal Controls Integration and Organizational Learning

Machine learning approach to identify performance audit topics for different government sectors

Machine learning approach to identify performance audit topics for different government sectors

Sustainable performance audits: Integrating environmental and social indicators

Sustainable performance audits: Integrating environmental and social indicators

Machine learning approach to identify performance audit topics for different government sectors

Machine learning approach to identify performance audit topics for different government sectors

Providing a Comprehensive Framework for Human Resource Auditing in Line with Performance Evaluation

Objective: This study aimed to propose a comprehensive framework for human resource auditing to assess organizational performance. Methodology: This applied research employed a qualitative, exploratory approach. Data were collected through semi-structured interviews with experts and professionals in human resource management. The data were analyzed using qualitative content analysis, and the participants were selected through purposive sampling among senior managers and HR experts. Findings: The findings revealed the identification of three new levels for human resource auditing: the level of HR unit outcomes, the level of HR professionals and custodians, and the level of HR processes and activities. These levels were defined as subsets for operational auditing and contributed to a more precise evaluation of HR unit performance. Conclusion: The results demonstrate that human resource auditing can serve as a key tool in improving managerial processes and increasing organizational productivity. Additionally, the newly identified auditing levels in the proposed framework can help organizations evaluate HR unit performance more effectively and improve their management processes

Internal Audit Evaluation and its Optimization in Universities under the Great Intelligence and Cloud Technology

Abstract This study delves into the critical role of Dazhimian technology in enhancing the evaluation of internal audit in universities and its optimization process. Firstly, a balanced scorecard-based internal audit performance evaluation system for universities was constructed, which covers four dimensions, namely, functional performance, service object, internal management process, learning and growth, and is further refined into 25 evaluation indexes. Then, the entropy weight-TOPSIS evaluation model was used and combined with actual data for empirical analysis, thus effectively measuring internal audit performance. Specifically for the case study, College F as a research subject shows significant performance improvement. The functional performance weight is as high as 0.3574, significantly higher than other dimensions, reflecting its outstanding performance in improving internal audit performance. Comprehensively analyzing the horizontal and vertical comparisons, HEI F has been improving its internal audit performance and its relative closeness is leading in all dimensions. In addition, we find that the quality of internal auditing in HEIs has a significant positive impact on profitability, operational capability and sustainable Development, further confirming the importance of optimizing the internal audit system. This study provides an effective technical tool for evaluating internal audit and its optimization in universities and valuable references and lessons for other universities.

Auditory and speech outcomes of cochlear implantation in patients with Waardenburg syndrome: a meta-analysis.

This study aims to assess the potential efficacy of cochlear implantation as a treatment for patients with Waardenburg syndrome (WS) and to guide clinical work by comparing the effect of auditory and speech recovery after cochlear implantation in patients with WS and non-WS. PubMed, the Cochrane Library, CNKI, and Wanfang Data were sources for retrieving literature on cochlear implantation in WS, and clinical data meeting the inclusion criteria were meta-analyzed using RevMan5.41. A total of nine articles were included in this study, including 132 patients with WS and 815 patients in the control group. Meta-analysis showed that there are no significant differences in the scores for categories of audit performance (CAP), speech intelligibility rating (SIR), and parents' evaluation of aural/oral performance of children (PEACH) between the WS group and the control group. Cochlear implantation demonstrates comparable auditory and speech recovery outcomes for WS patients and non-WS patients.

Detecting the effect of artificial intelligence on internal audit performance: Empirical study in Saudia Arabia

This research attempts to investigate the effect of types of AI systems (assisted, augmented, and autonomous) on internal auditing in Saudi Arabia. A questionnaire was used to collect data from 150 internal auditors in Riyadh City. To confirm that the study's goals were met, the descriptive analytical method was used. The questionnaire data is analyzed, and hypotheses are tested, using the Smart pls application. The study’s results show that there is a clear positive effect of AI systems, but different impacts vary according to the kind of AI systems, which is high in augmented systems, moderate in autonomous systems, and weak in assistive intelligence systems. Further studies on this subject can be conducted with larger sample sizes, especially if they are conducted globally. Based on these findings, future research can concentrate on national and cultural conditions. Additionally, companies should adopt more comprehensive involvement methods in internal auditing issues and the development of AI adoption in all company activities.

Audit Operasional : Studi Literatur Perkembangan Saat Ini

Operational audit is an Internal Control System for following up on evaluation recommendations which will later provide suggestions for improvement for divisional divisions and will provide audit testing if an activity has been suspected by the auditor. The objective of an Operational Audit is to objectively obtain and evaluate evidence about economic activities and events. This study aims to provide a broad overview of the current Operational Audit through a literature study for the 2013-2022 period. Structured Literature Review (SLR) is used to investigate how Operational Audit develops and focuses. This study uses the keywords “Operational” and “Operational Audit” to identify studies that are relevant to a particular topic. A total of 20 published studies were found. This study identifies the main directions of Operational Audit research in the 2013-2022 period and discusses several important aspects of the research, namely methodology, research methods, and research variables used. To enrich the results, this study defines the scope, type of industry, topics and variables used in this research. This study provides insight into future Operational Audit research which is used by researchers to develop Operational Audit research. Some of the items proposed could be used as a guide for future Operational Audit research, such as sustainability in the public sector. Ensuring sustainability is one of the research topics that can serve as a direction for future researchers. Qualitative descriptive can be an alternative to explain the reality of sustainability reporting.

Internal Auditor’s Performance In Sas Parts Companies

Auditors’s performance currently faces challenges in gaining public trust. Many factors are considered to influence, while several previous studies still show inconsistent results. The aim of the research is to identify the influence of independence, worksexperience and ethics’s code on performance of internal auditors at SAS PARTS companies. This quantitative research’s data gained from questionnaires. The research’s population were 40 auditors spread across branch offices in Indonesia. The saturation sampling techniques used in this research. The method to analyze data was multiple linear regression. Indications of the research’s results as follows: 1. Independence does not affect internal auditor’s performance. It can be shown from the third question item which states that the lack of auditee assistance in collecting audit evidence has an impact on auditor performance. Auditor performance is not solely shown by auditor independence. 2. Work experience does not influence internal auditor’s performance, this is because the majority of respondents work less than 3 years which causes their lack on experience in carrying-out assignments. 3. The Ethic’s code affects the performance of internal auditor because of the existence of a code of ethics as a guide for the auditor to know what is allowed and not to be done, in order to improve the internal auditor’s performance. 4. Independence, work experience, and code of ethics simultaneously (together) affect the performance of auditors at SAS PARTS Company. There has never been any other previous research on this research object of SAS PARTS Company about internal auditor’s performance.

Analysis of The Effect of Indendence and Organizational Commitment on Auditor Performance at The Jayapura City Inspectorate Office

This study aims to obtain empirical evidence and analyze the effect of organizational commitment on auditor performance at the Jayapura City Inspectorate Office. This research is a type of research that tests hypotheses that aims to examine the relationship between the dependent variable, namely auditor performance, with the independent variables of organizational commitment and independence. In data collection, questionnaires were used as the main instrument through field studies at the Jayapura City Inspectorate Office of Papua Province. Research is descriptive with a quantitative approach, focusing on analyzing numerical data to get accurate conclusions. The research period was carried out for 3 months, from November 2023 to January 2024, involving all auditors at the Jayapura City Inspectorate Office. The results showed that increasing organizational commitment and auditor independence at the Jayapura City Inspectorate Office significantly contributed to improving auditor performance

ASSESSING THE IMPACT OF INTERNAL AUDIT ON ORGANIZATIONAL SUCCESS

Aim of the study: This research aims to assess the relationship between internal audit and organizational success in the form of corporate goal achievement. Design/Methodology: Under the quantitative research approach, the descriptive research design has been adopted. The reliability, correlation and the regression analysis techniques have been used for data analysis. Multivariate analysis techniques are used to extract a small number of latent variables from a large number of observed variables. Findings: The results suggest that the compliance audit, operational audit, and financial audit, as well as the information technology audit, have a direct impact on organizational success. In a simple way, the internal audit has a direct impact on organizational success. Practical Implications: This research work will help the policy makers in the Saudi Authority for intellectual property (SAIP) to make effective policies that increase the effectiveness of the internal audit. This work also contributes to the available literature showing the relationship between the success of the organization and the internal audit. Originality/value: This study is one of the early and the fewest research works conducted by the Saudi Authority for intellectual property (SAIP), and it is also one of the early studies conducted by using primary data analysis. Keywords: Organizational Success, SAIP, Audit, Internal Audit, Operational Audits, Financial Audit Paper Type: Research Article

Quality Governance Design Good University Governance In The Education Sector: a Literature Review of Concepts Performance Models and Audit Practices From a Risk Management Perspective

This research outlines the research methodology used in a literature review on the Quality Governance Design of Good University Governance (GUG) in the education sector, with a focus on the GUG concept, performance models, and audit practices from a risk management perspective. The GUG concept is a vital framework for enhancing the quality and effectiveness of higher education institutions such as universities, with principles of transparency, accountability, participation, and ethics as its core components. This concept also emphasizes the importance of innovative ideas and the leadership capabilities of university leaders in facing global changes. Furthermore, this research discusses relevant performance models, including the Balanced Scorecard (BSC) and Key Performance Indicators (KPIs), which assist universities in measuring their performance through financial, customer, internal process, and growth and learning perspectives. These models help universities become more focused, transparent, and accountable in their governance. Audit practices, both internal and external, are also essential elements in higher education risk management. Internal audits help identify operational, financial, and reputational risks, while external audits ensure compliance with accreditation standards. Audit practices help universities manage risks efficiently and strengthen transparency and accountability in educational governance. This research also illustrates the integration of the GUG concept in higher education, including internal and external quality assurance, program accreditation, and sustainable quality improvement. Previous research indicates that many factors influence the quality of university governance, including government influence, leadership, and quality assurance priorities.

Internal Audit Function And Independence Of The Board Of Commissioners Towards The Company

As payment for conducting the audit, the auditor will impose audit fees on the entity being audited. A number of variables, such as the task's complexity, the level of skill needed to complete it, the pay scale for knowledge development programs, and other professional considerations, affect the fees that auditors charge to do audits. The purpose of this study is to determine the effects of audit fees for the Indonesia Stock Exchange's banking subsector between 2021 and 2022 on corporate risk, internal audit function, and board of commissioners independence. The study's population comprises firms that have been indexed on the Indonesia Stock Exchange for a certain timeframe, spanning from 2021 to 2022. Purposive selection was used to pick data from 100 banking subsectors that were listed on the Indonesia Stock Exchange for the study sample. In this study, quantitative analysis is used. The Eviews 12 software was used to conduct the analysis. The findings of the partial test indicate that the audit fee is influenced by the risk of the internal audit function and the independence of the board of commissioners, but that company risk and board independence have no effect on the audit fee.

The Influence of Intellectual Intelligence, Eional Intelligence and Role Stress on Auditors' Performance Using Spiritual Intelligence and Religiousity as A Moderation of Research in The Riau Province Indonesia Inspectorate

The research aims to develop a conceptual model of local government auditor performance with intellectual, emotional intelligence, role stress on auditor performance with spiritual intelligence and religiosity as moderation (empirical study at the Riau Province inspectorate). Sample of 123 Inspectorate auditor respondents in Riau Province, Indonesia. SEMwarpPLS software. The results of research on intellectual intelligence, emotional intelligence and role pressure have a positive effect on auditor performance. Meanwhile, the spiritual intelligence moderating variable cannot strengthen intellectual and emotional intelligence on auditor performance and the spiritual intelligence moderating variable can weaken the role of stress on auditor performance. Then religiosity as a moderating variable can influence emotional intelligence and stress can weaken auditor performance. On the other hand, religiosity as moderation cannot strengthen the influence of intellectual intelligence on auditor performance

THE IMPACT OF DIGITAL TECHNOLOGIES ON THE ORGANISATION OF PERFORMANCE AUDITS OF STATE PROGRAMMES

The paper examines the impact of digital technologies on the organisation of performance audits of government programmes. Digital technologies provide ample opportunities for transforming public administration, with each new stage of their development. The magnitude of changes associated with the transition to digital government has prompted many to think and think about «digital era public administration» as a core concept in public administration, evolving largely in a digital transformation.The purpose of the study is to examine new digital trends and the impact of digital technology on the organisation of performance audits of government programmes.Using general scientific methods of knowledge (analysis, synthesis, induction, deduction, method of comparison), the impact of digital technologies on the organisation of the audit of the effectiveness of the implementation of state programmes is considered.In the course of the study, the authors propose the use of «breakthrough» digital technologies that facilitate the implementation of results-based management principles, which will save budgetary resources, increase efficiency in their use, and broaden the list of strategic objectives pursued by the public authorities.The study determined that the introduction of digital technology could contribute to a significant reduction in the cost of maintaining apparatuses. With the active deployment of artificial intelligence and automated decision-making technologies, governments could expect between and 30 percent time savings within five to seven years. The results of the analysis show that the active use of digital technologies implies the expansion of methods for analysing and evaluating the implementation of government programmes, including as part of performance and efficiency audits of their implementation.It is concluded that the application of digital technologies can be an «engine» for further implementation of public administration by results. To this end, the development of new government information systems must consider the benefits of ‘breakthrough’ digital technologies as much as possible.

Auditor certification and long-run performance of IPO stocks

This study establishes a significant positive relation between high quality auditors and long-run post-IPO equity performance. IPOs associated with high-ranked auditors benefit from superior information quality irrespective of underwriter rank, manifesting in significantly better post-IPO equity performance. The auditor certification effect is robust and persists longer than the underwriter certification effect. IPOs, regardless of the underwriter rank, benefit significantly from the auditor reputation effect. Further, the auditor certification effect is more pronounced: (a) when underwriter certification is weak (‘substitution effect’), and (b) in the presence of greater information asymmetry. VC backed IPOs perform significantly better; however, VC reputation has no effect, after controlling for auditor rank and underwriter certification. Our conclusions are reinforced by a battery of robustness checks, including the use of alternative methodologies to address endogeneity, audit quality proxies, performance metrics, model specifications, and validity tests.

The Role of Internal Auditors in Implementation Social Environmental Governance

The aim of this study is to know how big the role of the auditor is in raising awareness of the application of sustainability reporting and the extent to which information is disclosed on the aspects of Environment, Social and Governance (ESG). Several previous studies were used as objects reviewed. The result underscores the multifaceted contributions of internal auditors, ranging from providing assurance on ESG disclosures and conducting due diligence on business partners to engaging in consulting activities and fostering a sustainable supply chain. This practice emphasizes that ESG-related expertise within Internal Audit Functions (IAFs) is crucial for promoting ESG maturity and effective reporting. Collaboration between internal and external auditors is vital to maintain independence and objectivity, ensuring the quality and reliability of ESG-related information. The trend of integrating ESG considerations into audit processes aligns with the broader global shift toward responsible business practices, and it positions internal auditors as valuable contributors to corporate governance and stakeholder trust. As ESG gains prominence, the internal auditor's ability to navigate the complexities of ESG metrics and controls becomes a competitive advantage, reinforcing their role as a key player in achieving sustainable and responsible business outcomes.

How important is integration to the successful ‘roll out’ of specialist hospital discharge schemes for people who are homeless?

In 2021, we published research funded by the UK National Institute for Health Research that demonstrated the effectiveness and cost effectiveness of specialist hospital discharge schemes for people who are homeless. A key finding of the research was that areas that had a specialist homeless hospital discharge scheme had fewer delayed discharges and could reduce their emergency readmissions among homeless patients by 14%. This positive outcome attracted the attention of national health policy makers who allocated £16 million funding to 17 local authority areas to “roll out” new schemes. This paper reports the preliminary findings of an implementation evaluation. We assess how important integration was in those areas that successfully translated the evidence about “what works’ into practice. This presentation is targeted at academics and commissioners of integrated care.
 The evaluation employed a positive deviance (appreciative enquiry) methodology. This approach seeks out exceptionally performing sites, investigates the underlying factors contributing to the successful behaviours and strategies, and plans an appropriate means to replicate these with the aim to effect a change. The rationale behind appreciative inquiry is that solutions to common problems mostly exist within clinical/practice communities rather than externally with policy makers or managers.
 The first step of the evaluation was to collect audit (performance) data from the 17 local authorities taking part in the programme. Audit data was then used to select three case studies sites that demonstrated high performance against key metrics such as having a shorter length of stay in ‘step-down’ services (longer stays being indicative of housing shortages and difficulties maintaining flow through the system). In the case study sites, reflective interviews and focus groups then sought to establish what factors underpinned this successful implementation. This included interviews with a range of key stakeholders including people with lived experience of homelessness and transitions out-of-hospital (over sixty stakeholders in total).
 Integration was found to be a key factor in understanding successful implementation at many different levels - from building the initial strategic vision to delivering quality in frontline service delivery. Often this was ‘relational’ integration where building social networks in strategic places was the main factor in determining routinization and sustainability. Often boundary spanning was key where ‘homeless commissioners’ needed to cross the divide into the unfamiliar world of health service commissioning. Relational working required a dedicated project manager with highly developed skills in business planning, evaluation and policy literacy to negotiate the many hurdles that stood in the way of the routinization of specialist care. Successful sites also involved people with lived experience of homeless in meaningful rather than tokenistic activities, integrating their knowledge of services and practice to ensure compassion was at the forefront of practice. Taking an in-depth qualitative perspective on successful implementation is important as very few of the 17 test sites managed to sustain their new services once the initial programme funding had run out.

ENVIRONMENTAL AUDIT IN THE ENTERPRISE MANAGEMENT SYSTEM

The purpose of the article is to study the organizational and methodological principles of conducting an environmental audit in order to develop directions for increasing the effectiveness of the environmental management system at the enterprise. The relevance of conducting an environmental audit as a component of the enterprise's environmental management system is determined. The important role of organizing an environmental audit and determining existing environmental risks in the company's activities is indicated. The historical aspects of the formation of environmental audit are highlighted. The description of the environmental management system (EMAS) and the specific features of its activity are given. The regulatory and legal framework, which is guided by the auditor when conducting an audit, is defined. The purpose and tasks of conducting an environmental audit are revealed. The functions of environmental audit are defined. The essence of mandatory and voluntary environmental audit is considered. The types of environmental audit are characterized from the point of view of the purposes of its implementation: verification of compliance with legal requirements, audit within the scope of environmental insurance, audit during the passage of environmental certification, audit for the purpose of investment evaluation, audit of enterprises that cause damage to the environment. The requirements for an environmental audit are determined (independence, comprehensiveness, documentation, practical orientation) and the characteristics of the principles of its conduct are given. The peculiarities of the formation of an information array for conducting an environmental audit, which is grouped by the components of sustainable development (economic, ecological and social), are highlighted. The stages of the audit of the environmental sphere of the enterprise's activity have been established (preparatory, main, final). Emphasis is placed on drawing up an audit opinion, which provides the results of an audit on the compliance of the enterprise's environmental policy with current legislation and other issues that provide information on the effectiveness of the environmental activities of the business entity. Environmental audit methods used by auditors during an environmental audit are specified. The advantages provided to the business entity by conducting an environmental audit are determined.