Evaluation and Rating of Corporate Governance and Internal Auditing in Turkish Public Companies

Cevahir, Arzu; Çalıyurt, Kıymet Tunca

doi:10.1007/978-981-15-1928-4_14

Cited by 4 publications

(3 citation statements)

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“…There are many definitions that touched upon the concept of internal audit. This is because the internal audit function has witnessed many developments in its nature and objectives, and these developments have been accompanied by another development in its concept, and thus the definition of internal audit has expanded from period to period to reflect its evolving concept (Cevahir & Çalıyurt, 2021). (Brown, 2020) believes that the audit committee of the American Institute of Banking Management has defined internal audit as "an administrative function that independently assesses the adequacy, effectiveness and accuracy of the control systems in place within the facility and the quality of the ongoing operations".…”

Section: The Concept Of Internal Auditing Standardsmentioning

confidence: 99%

The Extent of the Application of Internal Auditing Standards in Iraqi Commercial Banks

Hussaina¹,

Abdulahad²

2022

J. Professional Business Review

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Purpose: This research aims to identify the extent of application of internal auditing standards recognized in Iraqi commercial banks. Theoretical framework: the Iraqi commercial banks apply standards of Attribute for internal auditing issued by professional organizations, and that they apply the performance standards that must be taken into account when carrying out internal auditing work. Design/methodology/approach: In order to achieve these goals, an exploratory study was conducted according to which (48) questionnaires were distributed, of which (36) questionnaires were returned, and the researchers approved the questionnaire analysis on the SPSS statistical program. Findings: the result of the research is that Iraqi commercial banks apply internal auditing standards issued by international professional organizations. Research, Practical & Social implications: The senior management contributes to addressing the remarks of the internal auditor and taking appropriate measures to implement the suggestions and recommendations he makes. Originality/value: This study measures the effects resulting from adoption the international internal auditing standards in the performance of banking activities after the transition to IFRS in iraqi banks.

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Section: The Concept Of Internal Auditing Standardsmentioning

confidence: 99%

The Extent of the Application of Internal Auditing Standards in Iraqi Commercial Banks

Hussaina¹,

Abdulahad²

2022

J. Professional Business Review

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“…Las teorías relacionadas al control interno, lo definen como las sistematizaciones que son petulantes por la gerencia, el directorio u otras personas que pertenecen a la organización que han sido diseñadas para brindar seguridad razonable que permitan alcanzar las metas de la institución (Cevahir & Tunca, 2020). Asimismo, lo podemos definir como, la inspección interna que está incluido en el plan organizacional que les permita proteger sus activos (Oluwagbemiga, 2021).…”

Section: Control Interno Yunclassified

Control interno y la rentabilidad de la empresa Albis Perú E.I.R.L. de Jaén - 2020

2021

Ciencia Latina

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Objetivo: Determinar el nivel de relación del control interno y la rentabilidad de la empresa ALBIS PERU EIRL de Jaén, 2020. De la misma manera resolvieron manejar un enfoque cuantitativo, con diseño no experimental, de corte transversal, de tipo aplicada, con nivel correlacional causal, la técnica manejada fue la encuesta y el instrumento fue el cuestionario, el cual, fue aplicado a 45 trabajadores del área de logística, contabilidad, toma de decisiones, almacén y comercialización de la empresa ALBIS PERU EIRL de Jaén, 2020. Obteniendo un Rho de Spearman del 0,440, evidenciando que el control interno posee una relación directa lineal con la rentabilidad, de la misma forma la Sig., fue menor del 0.05, permitiendo aceptar la hipótesis de investigación. La conclusión más relevante fue que mientras se desarrolle eficientemente el entorno de control, las actividades de control y la supervisión o monitoreo se podrá mejorar la rentabilidad económica de la empresa ALBIS PERU EIRL

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“…The growing interest in accountability among institutions in enhancing risk management has led to renewed interest among researchers and regulators on the link between leadership practices, integrity, internal control systems and public sector accountability (Cevahir & Çalıyurt, 2021). Accountability is a social relationship where an actor feels obliged to clarify and defend their conduct to some important other (Malbon, Carey, & Dickinson, 2018;Sofyani, Pratolo, & Saleh, 2021).…”

Section: Introductionmentioning

confidence: 99%

Public sector accountability: do leadership practices, integrity and internal control systems matter?

Bonsu

Appiah²,

Gyimah³

et al. 2022

IRJMS

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PurposeThe study explores the current public sector accountability practices in sub-Saharan African region. Specifically, this study assesses whether accountability is related to integrity, internal control system and leadership in the public sector of a developing country.Design/methodology/approachStructural equation model (SEM) is used to predict the drivers of public accountability in a developing country. A survey design with quantitative analysis is used to analyze responses from directors or heads of agencies or departments in the ministries of a developing country.FindingsThe result shows that integrity, internal control and leadership practices positively and significantly impact public accountability. These findings suggest that public accountability in the developing economic context is a function of these aforementioned factors to ensure efficient public sector accountability and governance. The findings could assist policymakers in Sub-Saharan African country to enhance accountability among different departments and agencies of government.Originality/valueThis study makes an important contribution by providing evidence of drivers of public accountability from the perspective of public sector entities in Sub-Saharan African country, to complement the extant literature that has focused largely on developed economies

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Evaluation and Rating of Corporate Governance and Internal Auditing in Turkish Public Companies

Cited by 4 publications

References 0 publications

The Extent of the Application of Internal Auditing Standards in Iraqi Commercial Banks

The Extent of the Application of Internal Auditing Standards in Iraqi Commercial Banks

Control interno y la rentabilidad de la empresa Albis Perú E.I.R.L. de Jaén - 2020

Public sector accountability: do leadership practices, integrity and internal control systems matter?

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