A Descriptive Study of Factors Associated with the Internal Audit Function Policies Having an Impact: Comparisons Between Organizations in a Developed and an Emerging Economy

Gramling, Audrey A.; Nuhoğlu, Nur İrem; Wood, David А.

doi:10.1080/14683849.2013.833019

Cited by 22 publications

(5 citation statements)

References 12 publications

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“…Typically, internal auditors are employees of the entity, though in some cases the function may be outsourced. The internal auditor's primary responsibility is appraising an entity's risk management strategy and practices, management (including IT) control frameworks and governance processes (Gramling, Nuhoglu, and Wood, 2013).…”

Section: Security In the Area Of Audit Of Quality Management Systemmentioning

confidence: 99%

Quality Determinants of Organizational Safety

Ciekanowski¹,

Król²,

Nowicka³

et al. 2022

ERSJ

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Purpose:The article shows the quality conditions of organisation security in various areas, including the development, implementation, maintenance, improvement and auditing of the quality management system based on the ISO 9001 standard, taking into account soft and hard quality improvement factors in the organisation. Design/Methodology/Approach: The purpose of this research was to identify the areas of qualitative activity that affect the stability of the organisation's development and thus its security. The theoretical and cognitive goal was a substantive review of the literature on the subject and scientific studies in the field of quality management in the sense of stable development. The research goal was to identify barriers and limitations in the area of development and achievement of quality goals. The authors analysed and assessed the quality management system in the organisation in three aspects, development and implementation, maintenance and improvement, and audit. Findings: The process of developing, implementing, maintaining, improving and auditing the quality management system affects the security level of the organisation. Owing to that, it is a modern tool focusing on introducing organisational order in the company, both in terms of structure and creativity of all employees. Practical implications: The article identifies the qualitative security of the organisation activities and processes supporting business activities. The authors addressed this topic in the context of the culture of quality, security and excellence. Originality/Value: The authors present the quality management system as a modern and effective quality improvement tool that requires many activities and far-reaching changes, which brings undeniable benefits in the organisational and economic sphere. The culture of quality, security and excellence as well as the employees are the foundation for the effective and efficient implementation of quality management concepts, models of excellence and specific pro-quality approaches, for the development of the organisation and managing the multidimensional risk of its functioning.

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Section: Security In the Area Of Audit Of Quality Management Systemmentioning

confidence: 99%

Quality Determinants of Organizational Safety

Ciekanowski¹,

Król²,

Nowicka³

et al. 2022

ERSJ

View full text Add to dashboard Cite

show abstract

“…The functions of internal audit include assisting company managers to find out a series of potential problems that may exist in the setting of internal control processes; Identify and control all kinds of risks that may be faced in the internal and external environment of the company based on the whole market level, so as to help the organization minimize losses as much as possible. The functions and responsibilities of internal audit are positioned to promote the achievement of organizational goals, with increasing emphasis on increasing organizational value [4] and improving organizational governance. This means that the functional scope of internal audit has changed from simple financial audit at the beginning to a series of activities such as review and evaluation, control and risk management that run through all aspects of corporate governance, further reveals the new positioning of the value-added functions mentioned therein [5].…”

Section: The Relationship Between Internal Audit and Corporate Govern...mentioning

confidence: 99%

Value-added Internal Audit from the Perspective of Corporate Governance

Ma¹

2021

IJAFRM

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In an increasingly competitive market, internal audit, an integral part of corporate governance, has become increasingly important. Traditional internal auditing no longer fully responds to the current complex scope of internal auditing and the governance objectives of adding value to companies. With the continuous strengthening of corporate governance by modern enterprises, the goal of internal audit is gradually consistent with that of corporate governance: to increase the overall value of the company. This makes internal audit function, audit content and audit scope change accordingly, and value-added internal audit emerges as the times require. With the continuous development of international economic globalization, value-added internal audit is the inevitable trend of internal audit transformation from the perspective of corporate governance. Modern internal audit plays a very important role in improving the governance structure and internal control, and can bring value added to enterprises. The functions and responsibilities of internal audit are positioned to promote the achievement of corporate governance objectives, with increasing emphasis on improving governance and adding value. This means that the functional scope of internal audit has changed from simple financial audit at the beginning to a series of activities such as review and evaluation, control and risk management that run through all aspects of corporate governance. Internal audit is not only a part of corporate governance, but also evaluates and improves the effectiveness of corporate governance procedures. The benign interaction of the two contributes to the improvement of the management procedure and the increase of the overall value of the company. Internal audit can make use of its unique independence to control the risk of the company, improve the efficiency of corporate governance and improve the process of corporate governance by performing a comprehensive evaluation function, so as to enhance the comprehensive quality and economic benefits of the company and realize the overall value of the company.

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“…A comparative study of a developed and developing country (Gramling et al 2013) provides evidence on IAF factors associated with these types of impact and whether these factors, and their influence on various other impacts, differ between a developed and an emerging economy (i.e. the USA and Turkey).…”

Section: Background and Hypothesesmentioning

confidence: 99%

Are the Activities of the Internal Audit Function Associated with Audit Committee Quality Factors?

Nuhoğlu¹,

Gramling²,

Wood³

2014

boun

Self Cite

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This study examines the association between the characteristics of the audit committee and the characteristics of the internal auditing function in public companies in Turkey. The motivation for this study stems from the important impact that effective internal auditing has on corporate governance and the limited academic literature and regulatory guidelines that explore the relationship between internal audit work and audit committee characteristics in Turkish companies. We examine the association between the size and activities of an internal audit function and audit committee quality factors, including its membership characteristics and its relationship with the IAF. The results suggest that the independence of the audit committee and audit committee experience in financial executive levels are relative to the amount of time spent on risk management.

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A Descriptive Study of Factors Associated with the Internal Audit Function Policies Having an Impact: Comparisons Between Organizations in a Developed and an Emerging Economy

Cited by 22 publications

References 12 publications

Quality Determinants of Organizational Safety

Quality Determinants of Organizational Safety

Value-added Internal Audit from the Perspective of Corporate Governance

Are the Activities of the Internal Audit Function Associated with Audit Committee Quality Factors?

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