The principles and findings from internal government audits (aimed at generating recommendations to improve compliance with anti-corruption regulations) can greatly contribute to the wider anti-corruption literature. Internal audit techniques can overcome the weaknesses of the four predominant approaches to evaluating anti-corruption regulatory performance – the systems design approach, the ad-...

This research is based on the rapid development of Higher Education in Muhammadiyah, but internal supervision universities had been not optimal yet. So this study aims to explore implementation and function Internal Audit Muhammadiyah University. uses qualitative methods with a case approach. The data collection process carried out through interviews, Focus Group Discussions (FGDs) documentatio...

Auditors face a number of challenges when performing audit risk assessment. To cope with these challenges, methods are required that purposefully reduce the complexity inherent to internal control systems and that facilitate communication about internal control matters among groups of stakeholders with differing perspectives on the subject matter. In this paper, we investigate the potentials of...

BACKGROUND Innovations are needed to increase universal HIV screening by primary care providers. One potential intervention is self-audit feedback, which describes the process of a clinician reviewing their own patient charts and reflecting on their performance. METHODS The effectiveness of self-audit feedback was investigated using a mixed methods approach. A total of 2111 patient charts wer...

Anecdotal evidence suggests that audit clients are automating more internal controls over time. Audit firms customarily respond to their clients’ increasing IT (information technology) risks by including more IT audit specialists in their external audit engagements. But, using IT audit specialists on the audit engagement to examine the IT risks that external financial statement auditors can exa...

Traditionally, when companies needed assistance regarding internal controls, they turned to an external auditor (EA). However, now, due ongoing tightening of legal requirements and practices the independence EAs, this has been restricted. As alternative, are increasingly requesting audits deliver support. Even though audit function (IAF) important player in control, however, there is little aca...

The article reveals the essence and importance of internal audit in adding value to organization its stakeholders by assessing providing recommendations for improving corporate governance, risk management control, promoting economic efficiency, sustainable growth financial stability. main current trends development on use modern technologies auditing growing need auditors acquire knowledge skil...