Internal audit disclosure practices by Schedule 2-listed South African state-owned entities

Shiburi, Khazamula S.; Marx, Ben; Smith, Rozanne

doi:10.54483/sajaar.2022.24.1.6

Cited by 3 publications

(2 citation statements)

References 39 publications

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“…Similarly, Chen et al (2020) investigated the influence of internal audit outsourcing on internal control deficiencies, revealing nuanced findings regarding the effectiveness of outsourcing arrangements in bolstering internal controls. Moreover, research by Brink et al (2017) delved into the role of internal audit in fraud detection and prevention, shedding light on the proactive measures internal auditors can undertake to mitigate fraud risks and strengthen internal controls. These studies collectively underscore the multifaceted contributions of internal audit to enhancing internal control systems, encompassing aspects such as risk assessment, control design, monitoring, and compliance assurance.…”

Section: Definitions and Conceptual Frameworkmentioning

confidence: 99%

Analysis of the Role of Internal Audit in Enhancing Company's Internal Control

Sari

2022

GRAR

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This study aims to explore the role of internal audit in enhancing a company's internal control system by examining internal audit practices, perceptions of internal control effectiveness, and the impact of internal audit recommendations. The research employs a qualitative approach, utilizing interviews and document analysis to gather data from participants representing various organizations. Results reveal significant variations in internal audit practices influenced by organizational size, industry dynamics, and regulatory frameworks. Despite these variations, internal audit functions universally serve as guardians of organizational integrity, providing independent assurance regarding internal control effectiveness. Participants expressed diverse perceptions of internal control effectiveness, citing resource constraints, inadequate training, and communication gaps as common challenges. However, internal audit was unanimously recognized as crucial in enhancing internal controls, offering independent assurance and promoting a culture of compliance and ethical behavior. Internal audit recommendations often led to tangible improvements in internal control systems, although challenges related to resource allocation and change management were reported. Theoretical implications highlight the multifaceted nature of internal audit functions and their critical role in organizational governance, while managerial implications emphasize the need for strategic resource allocation, prioritization, and change management initiatives. This research contributes to the understanding of internal audit practices and their impact on organizational effectiveness.

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Section: Definitions and Conceptual Frameworkmentioning

confidence: 99%

Analysis of the Role of Internal Audit in Enhancing Company's Internal Control

Sari

2022

GRAR

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“…The concept of accounting disclosure has recently received global attention, and there is a consensus in accounting on the need for adequate disclosure of information, and this requires designing, preparing lists, and financial reports, so as to accurately portray the economic events of the economic unit during the period of activity, as well as having financial statements and financial reports. It contains sufficient data and information, which makes it useful for investors, and users of financial statements and reports in general [1].…”

Section: Introductionmentioning

confidence: 99%

The Effect of Accounting Disclosure on Investment Decision-Making—A Case Study Sample of Investors in Companies Listed on Palestine Stock Exchange

Faza,

Badwan,

Hamdan

et al. 2023

Business, Management and Economics

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The main purpose of the current research is to focused on how accounting disclosure affects investment decisions. To achieve the main objective of this research, the researchers employed the methodology used in the study and used the questionnaire tool and Pearson correlation coefficient to ascertain how accounting disclosure affects investment decisions-making. Data from the study sample was gathered using the questionnaire approach, which was then distributed to a sample of investors in the firms listed on the Palestine Stock Exchange. Percentages and frequencies were used as statistical techniques in this study in order to determine how the study sample responded to the study\'s axes and fields and to describe the characteristics of the study sample. The Pearson correlation coefficient was also used to demonstrate the relationship between the independent and dependent variables. The current research reached several results, such as the contribution of accounting disclosure in providing future accounting information that is disclosed and that affects investment decisions in the Palestinian Stock Exchange and helps investors in making sound and correct decisions. The most important results of the study show that there is a significant relationship at a significant level (0.05) between accounting disclosure and the investment decisions of a sample of investors in companies listed on the Palestine Stock Exchange.

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