The objective of this paper is to analyze the development an effective internal Shariah audit framework for Islamic banks in Bahrain using agency theory. questionnaire method and theory were used examine independence effectiveness audits. insights from study are gained through theory, which has a direct relationship with degrees effectiveness. findings indicate that well-founded could potential...

The purpose of this study was to determine if senior management support (SMSI) in Yemeni commercial banks mediates the association between internal audit function (IAF) quality characteristics and improved corporate governance effectiveness (CGE). Internal auditors, heads audit, chairmen participants committees, CEOs, financial were given a list questions answer. 158 full lists obtained evaluat...

The present study aims at investigating the impact of the presence of audit committee and its characteristics on the corporate information environment. These characteristics include independence, financial expertise, size, and the gender of the audit committee. Although several methods have been discussed for measuring information environment in the accounting and finance literature, this resea...

AIM To set up a programme of internal laboratory audit in a medical microbiology laboratory. METHODS A model of laboratory based process audit is described. Laboratory activities were examined in turn by specimen type. Standards were set using laboratory standard operating procedures; practice was observed using a purpose designed questionnaire and the data were analysed by computer; performa...

QUALITY PROBLEM OR ISSUE Governing bodies of health services need assurance that major risks to achieving the health service objectives are being controlled. Currently, the main assurance mechanisms generated within the organization are through the review of implementation of policies and procedures and review of clinical audits and quality data. INITIAL ASSESSMENT The governing bodies of hea...

We investigate the agency costs of corporate ownership structure and the role of audit committees in mitigating their effect. Using China as a laboratory, where audit committees are voluntary, we study the demand for and value relevance of audit committees conditional on the various agency costs of corporate ownership. Audit committees complement existing internal governance systems by reducing...