Journal of Contemporary Research in Business, Economics and Finance最新文献

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Knowledge Hiding as an Unprecedented Auxiliary in the Knowledge Management Process for Protection and to Achieve Innovation: The Case of a Pharmaceutical MNE Operating in Egypt 在知识管理过程中,知识隐藏作为保护和实现创新的前所未有的辅助手段:以一家在埃及经营的制药跨国公司为例
Journal of Contemporary Research in Business, Economics and Finance Pub Date : 1900-01-01 DOI: 10.33094/26410265.2021.33.109.127
S. Abdo, D. Edgar
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引用次数: 0
Assessing the Reliability of the Internal Audit Functions: The Issues 评估内部审计职能的可靠性:若干问题
Journal of Contemporary Research in Business, Economics and Finance Pub Date : 1900-01-01 DOI: 10.33094/26410265.2019.13.46.55
Okodo Benedict Dozie, Aliu Momodu Mohammed, Yahaya Adabenege Onipe
{"title":"Assessing the Reliability of the Internal Audit Functions: The Issues","authors":"Okodo Benedict Dozie, Aliu Momodu Mohammed, Yahaya Adabenege Onipe","doi":"10.33094/26410265.2019.13.46.55","DOIUrl":"https://doi.org/10.33094/26410265.2019.13.46.55","url":null,"abstract":"This paper examines the issues in internal audit reliability. It specifically provides conceptual and practical insights into some of the consequential issues worth pondering about when assessing the reliability of the internal audit functions. Particularly, the paper identified and discussed four (4) of such issues namely: competency of internal auditors, level of management support/influence, independence and objectivity of internal auditors; and regulatory issues. The paper took a conceptual approach and draws its basis from the institutional and protection motivation theories. Based on literature and other documentary evidences, the paper took the position that the four identified factors would most likely influence the internal audit reliability. Among other policy implications, the paper, therefore, proposes a conceptual research framework to be empirically examined by future researchers.","PeriodicalId":369772,"journal":{"name":"Journal of Contemporary Research in Business, Economics and Finance","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116161460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
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