Purpose: This paper aims to establish a theoretical framework that will enhance the examination of role internal auditors in cybersecurity risk assessment financial-based business organizations. Financial-based organizations are institutions or companies render financial services public and private stakeholders an economy. It is powerful sector economy every country. drive poses lot challenges ...

While a wealth of statutory and auditing pronouncements attest to the importance of the auditing of journal entries for preventing and detecting material misstatements to financial statements, existing literature has so far paid inadequate attention to this line of research. To explore this line of research further, this paper proposes a bipartite model that is based on extreme value theory and...

The paper studies the statistical correlation between the return on assets and some measures of financial balance. The research relies on the assumptions that the financial balance influences most of the indicators of performances of a company. Therefore, we chose the return on assets as dependent variable, as it represents the final result of the company’s business. As independent variables, m...

This paper surveys knowledge management (KM) development using a literature review and classification of articles from 1995 to 2004 with a keyword index and article abstract in order to explore how KM performance evaluation has developed during this period. Based on the scope of 76 articles from 78 academic journals of KM, this paper surveys and classifies KM measurements using the following ei...

The paper aimed to find if the internal audit committees and their independence have any significant effect on banks’ financial performance. data used in our is an annual time series spanning 2014 2019. study conducted a panel regression analysis after going through Hausman test select Random Effect model for estimation. again six banks selected from PWC-2019 banking survey. presents results th...