With the development of the economic globalization, the risks that enterprises faced are increasing. In order to cope with the risks, the enterprise risk management requires the internal audit. As an important part of the internal control, the risk oriented internal audit emerges to monitor the process of the enterprise risk management. So enterprises can control and evaluate the risks more and...

This research aims to offer a better understanding concerning the relationships between Internal Corporate Governance Mechanisms and quality of external audit process what are governance mechanisms that can influence some aspects process. Semi-structured interviews were employed in order get detail views auditors explain clarify how as well Adopting this design (exploratory) was mainly response...

The role of audit governance mechanisms as part the corporate architecture has been promoted to ensure integrity financial reporting process. In order get insights on their effectiveness, this study investigates effects mechanism, specifically committee, internal function and external quality earnings management in Malaysian government-linked companies. Using a cross-sectional variation modifie...

Eastern Health, a large public Victorian Healthcare network, conducted a WIES optimisation audit across the casemix-funded sites for separations in the 2009/2010 financial year. The audit was conducted using existing staff resources and resulted in a significant increase in casemix funding at a minimal cost. The audit showcased the skill set of existing staff and resulted in enormous benefits t...