The purpose of this study is to review the field of internal audit (IA) in the Chinese context and provide insights into how the literature of IA has evolved by clarifying criticism of the research published until 2020. Following the structured literature review (SLR) technique, forty-seven (47) studies were identified from two databases. The results show that the IA literature did not contribute significantly to the knowledge of IA functions in the form specified by the Institute of Internal Auditors. The study also revealed that there is more to be explored so as to fully understand the IA aspects and their impact on Chinese institutions. Descriptive research was prevalent, depending on the review of the traditional literature and the historical analysis. On the other hand, the results show that the interpretative research that relied on the case study, questionnaire, and interviews were scarce. The private sector has been little studied compared to that of the public sector. This study highlighted the real IA's
Saudi labour market is unique in nature due to a number of aspects. It provides a picture of increasing job opportunity and, at the same time, higher level of youth unemployment. Like other countries, the employability of accounting graduates of Saudi Arabia is also subject to doubts. The present study assesses the convenience of accounting education for the unique requirements of Saudi labour market. The study collects data from 914 respondents from the three main stakeholdersstudents, faculty and accounting practitioners. The study finds that all the three stakeholders were of the opinion that the education was capable of meeting the unique requirements of the labour market in Saudi Arabia. A few suggestions are also presented, which would help improve the outcomes of the accounting programs and make the graduates employable.
The study is to attempt to examine effectiveness of internal control system in selected Saudi Banks in Saudi Arabia. The effectiveness of internal control depends and interrelated to five components viz., Control Environment, Risk Assessment, Accounting Information System and Communication System, Control Activities, and Self-Monitoring. These components derived from management and integrated with the management process. Although the components are applicable to all banks, small and medium, sized banks can apply them separately on a large scale. Its control can be less formal and less structured, yet a small bank can control effective internal controls. The study concluded that the Banks in Saudi Arabia have satisfactory internal control system. The Al Rajhi bank has top most internal control system in selected banks. It recommended that there still need to improve in control environment, risk assessment and communication system in banks. The study statistically proved that there is significant difference in effectiveness of Internal Controls in the Selected Saudi Banks.
Liberalization and globalization has opened up new and compelling challenges in the higher education section. Quality is invariably one of the factors that help educational institutions to remain relevant and thrive in the current highly competitive scenario, Quality in higher education is, as such, a hot topic and there is no paucity of literature in this regards. However, a fair review of the literature showed that there is scant literature about the impact of developmental review for enhancing of effectiveness of accounting program. The present work has attempted to bridge this gap in literature. The study has focused on Standard four -"Education and Learning" in the accounting program of a university in Saudi Arabia. The results of the study showed that there is profound positive impact of the developmental review towards the implementation of the requirements of standard four in the program. A few suggestions based on the study are also presented.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.