LITERATURE REVIEW: RISK-BASED PERFORMANCE AUDIT FRAMEWORK
نویسندگان
چکیده
The purpose of this research is to examine the impact risk-based performance audit coverage criteria on company value. Considering areas for improvement identified by Audit Board Indonesia (BPK RI) in conducting audits and risk management. As a statistical strategy, VOS Viewer method emphasized better-designed studies organized their results form composite picture state knowledge problem or topic being reviewed. According findings analysis, Until 2020, majority BPK's SOE consists compliance compared audits. 2019 Peer Review Report, BPK has encountered same difficulties over past fifteen years. Therefore, reviewers suggest that implementing solution. novel aspect study develop complete framework through literature review, revealing highlights relationship between management assessment internal auditors firm
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ژورنال
عنوان ژورنال: Journal of Namibian Studies : History Politics Culture
سال: 2023
ISSN: ['1863-5954']
DOI: https://doi.org/10.59670/jns.v33i.622