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Purpose: This study examines the effects of board members' compensation on the voluntary establishment of an internal audit function in publicly listed firms. While previous studies have identified some individual determinants related to the voluntary establishment of an internal audit function, the existing evidence on how board members' compensation affects voluntary use of internal audit is, at best, ambiguous, scarce and incoherent. Design/methodology/approach: Board compensation is a central incentive instrument in the classic principal–agent relationship between the owners and board members. The theme is empirically examined by using data compiled from Finnish publicly listed companies for the period 2015 to 2018. Since the dependent variable of the study is a binary variable, the logistic regression method was chosen as the statistical method of the study. Findings: Our results unequivocally show that generous compensation of the board members increases the likelihood of establishing an internal audit function. Thus, we conclude that good corporate governance can be improved through generous compensation of board members. Originality/value: Identifying the determinants of internal audit is vital to better understand the mechanisms that facilitate firms' improvement of internal control and risk management in terms of voluntarily adopting an internal audit function, and the implementation of good governance in general. Although numerous determinants of internal audit have been identified in previous studies, this study showed that one of the key determinants has so far been overlooked; namely, the remuneration of board members. [ABSTRACT FROM AUTHOR]

This research investigates the role of internal audit practices in promoting operational compliance within public sector organizations, with a focus on Addis Ababa Housing Development Corporation. Internal audit is essential in ensuring compliance with policies, laws, and regulations, contributing to the overall effectiveness and governance of organizations. The study examines key internal audit practices such as audit frequency, auditor independence, auditor competency, and audit reporting. A quantitative approach was employed, utilizing structured questionnaires distributed to finance managers, internal auditors, and senior accountants. Data were analyzed using descriptive and inferential statistics to determine the impact of internal audit practices on operational compliance. he results show that all the studied audit factors positively contribute to enhancing compliance. Auditor independence had the most significant influence, followed by auditor competency, audit frequency, and audit reporting. This highlights the necessity of frequent audits, unbiased auditor reporting, and specialized skills to ensure adherence to operational regulations. These findings emphasize the importance of strengthening internal audit practices in Ethiopia's public sector to improve governance and mitigate organizational risks. The study provides insights into improving audit practices, especially in resourceconstrained environments like Ethiopia, and underscores the need for continued investment in auditor training and independent reporting mechanisms to safeguard organizational integrity. [ABSTRACT FROM AUTHOR]

Today, achieving economic growth and development is one of the main and important goals of all countries, including Iran. Considering the special conditions of Iran and the existence of extensive sanctions, achieving economic growth is facing more and more severe restrictions; To overcome these limitations or at least adjust them, different solutions can be imagined, one of which is to follow the model of resistance economy. This research deals with the less-seen role of internal audit in realizing the components of a resistance economy. Based on this, the main goal of this research is to examine the role of internal audit quality in cost management with an emphasis on the components of resistance economy, which was prepared after studying the available sources, questionnaires based on previous studies, experts' opinions and internal audit executive instructions, which were approved Its validity and reliability were distributed among the community of working internal auditors and members of the internal audit association. The type and method of the present research is the type of applied research and its method is correlation. The research findings obtained by using confirmatory factor analysis and using structural equations (smart pls software) show that there is a significant relationship between the quality of internal audit in the realization of the components of resistance economy (cost management). There is a significant relationship between the quality of internal audit and economic efficiency. There is a significant relationship between internal audit quality and efficiency. There is a significant relationship between the quality of internal audit and effectiveness. Therefore, the results of the findings indicated this. that the quality of internal audit is effective in realizing the components of resistance economy (cost management). [ABSTRACT FROM AUTHOR]

The purpose of this study is to determine the impact of an internal auditor's activities in Romania, through their specific activities, on ESG reporting and sustainable development goals (SDGs). Environmental, social, and governance (ESG) are three criteria by which an organization's operations are characterized as sustainable, responsible, or ethical. Even though, for business, the SDGs have been called "a 2030 purchase order for business and government action today", the alignment between environmental, social, and governance performance and sustainable development goals helps practitioners in observing corporate contributions to sustainable growth. This research aims to identify whether internal auditors in Romania are able to contribute to ESG reporting and the achievement of the sustainable development goals through specific objective assurance and advisory activities. Using the questionnaire, the data were collected from professional accountants who carry out internal audit missions. The main findings confirm a strong and directly significant connection between the internal audit's perception of the management's view of the SDGs and how the entity can contribute to achieving the SDG objectives. The results also showed a direct and medium-intensity impact of the variables, capturing the important role of internal audits in ESG reporting. Our study showed that internal audits can help with reporting ESG and sustainable development objectives through their activity. However, according to our statistical results, the internal auditors do not offer at all (or rarely offer) objective assurance and counseling related to these subjects. Moreover, it is observed that, in these situations, the management does not have a clear vision and has not taken measures to achieve the sustainable development goals and ESG factors. [ABSTRACT FROM AUTHOR]

This quantitative study determined the level of effectiveness of internal control and internal audit as well as its relationship to business performance and examined their influence on Small and Medium Enterprises (SMEs). It employed a quantitative-descriptive and cross-sectional research design. The respondents of the study were the accountants or the employees of 21 SMEs within the vicinity of General Santos City, Philippines. The respondents must be employed by the businesses that they work with and have performed at least one internal audit within the entity and must have knowledge in internal controls as well as internal audit. Random sampling and adapted-modified research survey questionnaires were used to identify the respondent's level of effectiveness of internal control and internal audit and their influence to the business performance of the SMEs. The data gathered were treated using mean, Pearson's Correlation Coefficient, and multiple regression. Moreover, the results of the study showed that the level of effectiveness of internal control and internal audit and the business performance of the SMEs were considered high with the overall mean of 4.19, 4.32, and 3.97, respectively. Hence, it is recommended to use this study as a basis to identify any potential issues to enhance and strengthen the level of effectiveness of internal control and internal audit and their influence on the SMEs' business performance. [ABSTRACT FROM AUTHOR]

Internal audit is a function designed to assist companies in achieving their strategic goals. So far, internal audit is considered only as a fault finder so that its function is less acceptable in the work unit. Over time, internal audit has been accepted as a compliance tester in an organization. This compliance testing results in activities that are still a formality without any real action from the implementation of compliance procedures. In accordance with the times, especially in the field of technology, various kinds of risks threaten each organization such as cyber, market and other risks that affect the achievement of organizational goals. Risk-based audits are starting to be launched and implemented to be able to help management see which side of each work unit has potential risks and actions to mitigate risks. Internal audit designs each audit plan in each work unit to be able to sort out the work unit in each potential risk in each work unit. Internal audit findings are grouped into three parts of the risk group, namely, low, medium and high to be able to provide recommendations for urgent action with a high level of risk. Awareness of each work unit is also expected to be increased from the audit results so that in the future each work unit conducts self-assessment and supervision of any risks that arise or have the potential to arise in its work unit, and reports to Management so that the necessary follow-up can be carried out to prevent risks that will occur to a minimum. [ABSTRACT FROM AUTHOR]

This experiential exercise provides an opportunity for students to learn how accounting and audit practices can be augmented using Geographic Information Systems (GIS). We illustrate how GIS aids in the collection of accounting data, verification of assets, risk assessment, and internal controls. Using a GIS field collection app, the students were provided a list of assets to locate and audit at their college/university. After completing the exercise, 70 senior-level accounting students at a public university provided feedback related to their experience and the effectiveness of GIS as a data collection and audit tool. The results of the questionnaire revealed that students found the GIS technology useful in data collection and analysis for both accounting and auditing, as well as for reinforcing the audit concepts taught in the classroom. Data Availability: Efficacy data are available from the authors upon request. [ABSTRACT FROM AUTHOR]

Copyright of Public Money & Management is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The implementation of a management system has increasingly become a necessity for organizations, one of the main purposes being to establish actions to achieve quality objectives. Currently there are many management systems but for a manufacturer of welded structures, in addition to the quality management system according to EN ISO 9001:2015 it is recommended to implement EN ISO 3834-2:2021 “Quality requirements for fusion welding of metallic materials. Part 2: Comprehensive quality requirements” The paper presents applied research on the assessment of the management system of a welded structure manufacturing organisation by conducting two internal audits at 7-month intervals as well as the analysis of the evolution of the management system after the implementation of corrective measures established after the first audit performed.

The global market is becoming increasingly competitive, and companies need to focus on improving the quality of their products and services to stay ahead. This study aims to evaluate the effectiveness of implementing the ISO 9001:2015 quality management system at PT Kilang Pertamina International Refinery Unit V Balikpapan and compare it against the standards set out in ISO 9001:2015. The audit conducted in September-October 2022 faced some delays due to the slow preparation of work systems, and only 27% of the audit findings were implemented instead of the targeted 100%. This delay had negative implications for both internal and external aspects of the company. The study used qualitative methods to evaluate the results of implementing the quality management system. The results showed that the implementation of ISO 9001:2015 had positive effects on the company. Workers became more aware of quality standards, and managers improved their leadership skills through campaigns related to Quality Health Safety Security and Environment. Additionally, the implementation of the standard encouraged innovation and continuous development of products and businesses. It is recommended that the Internal Auditor Team and Quality Management section hold regular training and socialization sessions to increase worker awareness of the importance of the Work Procedure System and ISO 9001:2015 quality management standards.

The globalised economic environment, exposed to financial, health, political and social turbulence, creates uncertainties and challenges in the business environment. Thus, companies are exposed to a portfolio of interrelated, diverse and complex risks, which requires a proactive approach to their management, but also a relationship based on transparency, consistency, credibility, with stakeholders. From this perspective, internal audit and corporate governance are the pillars of an attractive and sustainable business environment. The research has two components: the first component includes a review of the literature and regulations in the field; the second component includes a quantitative research on the degree of compliance of companies in the oil and gas industry, included in the BET - NG index, in terms of internal audit from a corporate governance perspective. The results of the research revealed a heterogeneous evolution of compliance of the companies analysed, but also their continued efforts to improve their corporate governance and compliance practices to ensure a transparent, credible, accountable and sustainable business environment. In relation to the governance model adopted by companies, the analysis revealed an increase in internal audit compliance for companies that have adopted the dual model. The research results add value on one hand to the literature and on the other hand to stakeholders in the oil and gas industry, the economic, social and regulatory environment in order to improve and strengthen corporate governance practices related to internal audit.

In a continuously changing global context, adaptation and innovation are fundamental to the existence and sustainability of companies. The importance of climate change and the increased interest of investors and other stakeholders in environmental, social and governance (ESG) information require companies to adopt ESG-focused business strategies. Therefore, internal audit takes a dynamic role in promoting an organisational culture that values transparency, accountability and commitment to sustainability. The research approach is at two dimensions. The first dimension considers the literature review of specific conceptual approaches to internal audit from the perspective of environmental, social, governance factors. The second dimension is quantitative research and consists in identifying the degree of compliance of companies in the pharmaceutical industry listed on the Bucharest Stock Exchange with the social requirements of good corporate governance in the pandemic and post-pandemic periodic. This is complemented by the development of a framework for internal audit from a social perspective. The results of the research revealed the convergence towards more value generated by internal audit in the ESG context, but also the imperative need for companies to adopt and implement pro-active environmental, social and governance-oriented strategies. The results also revealed that both in the pandemic and post-pandemic period, the companies analysed in the pharmaceutical industry maintained and improved their social reporting.

Integrated Reporting represents an extension of accounting and auditing practices, drawing upon a reporting framework grounded in principles of integrated thinking. The comprehensive and high-quality information generated through this framework is presented to users with the aim of providing them with additional value. The intuitive, intelligible, reliable, concise, and complete manner of reporting multiple capital in a straightforward way is attributed to both the professional training, competence, and experience of accounting and auditing professionals, as well as the management's support for this process. Understanding and applying the principles of integrated thinking to the construction of the overall integrated reporting framework enables the presentation of comprehensive and high-quality information, which forms the basis for reporting and auditing. The way an integrated report is represented emphasizes the aggregation of the three-line model: the role of management, the role of accounting, and the role of internal/external audit, all of which are essential in determining the quality of the integrated report. This triple role and the benefits brought about by its completion in determining the information presented through integrated reporting constitute the main objective of this paper.

The commonality of problems surrounding a broad subject of audit shares similarities in the domain of public sector in developing countries. This paper presents the issues faced by public sector auditors in developing countries by analyzing the data collected through quantitative and qualitative means. The prime focus is to analyze the issues by identifying the prevailing causes of these problems through research conducted and literature reviewed. A total of 300 auditors, who work in the public sector under the direct and indirect supervision of Auditor General of Pakistan (AGP), are sampled for this research. The auditors are divided into two categories, which are Internal and External Auditors, that equally contribute to the function of accountability for the Supreme Audit Institution (SAI) of developing country like Pakistan. Pakistan is taken as a sample country for this research due to its similarities of audit procedures among SAIs of all developing countries. The auditors are categorized based on their age group, qualification and nature of work. Furthermore, a number of issues are identified, such as Staff Shortages, lack of Adequate Time, External Pressure Groups, Record Production Issues, lack of Digitalization, Concern of Personal Security and Lengthy Reporting Procedures. These issues are derived from the data collected in this research and are further analyzed to investigate any potential causes of bureaucratic and cultural nature that are also common among other developing countries. Furthermore, a comparison is also drawn and deliberated upon in this paper that focuses on the Issues faced by Internal and External Auditors of a Public Sector in a developing economy.

A vital role in the effective management of banking institutions is played by internal audit as an essential element of the risk management system, which ensures timely detection and resolution of problems, increases transparency and trust in the banking system, and ensures its stability and sustainability. The article aims to reveal the main criteria for risk assessment in the areas of internal audit, which is carried out in the bank based on a risk-based approach, to identify the main problems and substantiate the theoretical aspects of integrating a risk-oriented approach into practice. The role of internal audit in risk management of banking activity was revealed. Arguments were presented regarding implementing a risk-based approach to internal audit planning in the bank. The article analyzes the audit planning procedures and systematizes risk assessment criteria in audit areas. To determine the priority of audit areas, evaluating each area according to the specified criteria and distributing them according to the degree of risk is necessary. This will allow effective planning of audits, directing resources to the most risky areas. The study results indicate that audit planning in Ukrainian banks should be based on a comprehensive assessment of risks, which will allow for the taking into account internal and external factors. As a result, banks can quickly respond to changes in the external and internal environment and effectively allocate resources. To implement this task, it is necessary to develop a detailed audit plan based on a comprehensive risk assessment, and it is necessary to include all key business processes and bank organizational units. Constant monitoring of risks will allow for quick changes to the audit plan in response to new threats or opportunities. The theoretical and practical principles of audit planning based on a risk-based approach, presented in the article, are the basis for building a banking risk assessment model.

Research Question: What are the dominant themes in the existing literature and future research patterns in the field of risk management and internal audit? Motivation: With the evolution of the concepts of risk management and internal audit starting from early 21st century there is a significant body of literature addressing the topic, yet a variety of gaps in the research field still remain uncovered. Idea: This paper presents a wide image of the internal audit and risk management research area, aiming to map the scientific landscape and the changing trends, using a bibliometric analysis technique extended to identify the most addressed research gaps. Data: Observing the evolving research themes in the field until early 2023, a final dataset of 246 bibliometric records were extracted from Web of Science Core Collection database. Tools: The scientific mapping analysis over the internal audit and risk management dataset is conducted using VOS viewer software. The study combines co-citation, co-occurrence of the keywords and co-words analysis of abstracts and titles in analysing the themes evolution patterns and potential future research directions. Findings: The results reveal that the research themes in the field are continuously developing, but the quantity of research output is still limited for the internal audit - risk management relationship. The main attention still lies on the effectiveness, quality and improvement in both internal audit and risk management processes. There are also other directly linked concepts with the subject area, such as corporate governance or financial reporting performance. Contribution: The current research is not without limitations; however, it may offer perspectives for future studies. The paper exposes the need for further research in the field, focusing on the interaction between internal audit and risk management, extended with factors that might moderate this relationship.

The mode is a fundamental descriptive statistic in data analysis, signifying the most frequent element within a dataset. The range mode query (RMQ) problem expands upon this concept by preprocessing an array A containing n natural numbers. This allows for the swift determination of the mode within any subarray A[a..b], thus optimizing the computation of the mode for a multitude of range queries. The efficacy of this process bears considerable importance in data analytics and retrieval across diverse platforms, including but not limited to online shopping experiences and financial auditing systems. This study is dedicated to exploring and benchmarking different algorithms and data structures designed to tackle the RMQ problem. The goal is to not only address the theoretical aspects of RMQ but also to provide practical solutions that can be applied in real-world scenarios, such as the optimization of an online shopping platform's understanding of customer preferences, enhancing the efficiency and effectiveness of data retrieval in large datasets. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economic Administrative & Legal Sciences is the property of Arab Journal of Sciences & Research Publishing (AJSRP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The article aims to analyze the perception of Internal Auditors of Federal Educational Institutions regarding the contributions of Internal Control to Public Governance. Methodology: Regarding the technical procedures for collecting research data, a structured questionnaire (Survey) with multiple choices was used, on a 10 (ten) point scale with alternatives of no agreement/a lot of agreement, with 1 being no agreement and 10 being very agreement. The analysis was carried out using Factor Analysis. Results: As a result of the research, it was identified that the factors: Risk-Based Audit Planning, Transparency, Public Integrity and Accountability, obtained the highest averages as contributions of internal control to public governance in the perception of the responding auditors. Factors such as the Provision of Consulting Services and Society Participation presented the lowest averages among the factors analyzed. After the factor analysis, it was found that the first factor, Adherence to International Auditing Standards, presents approximately 59.7% of the explanatory power of the variances contained in the sample. According to the auditors' perception, adherence or alignment with international auditing standards is representative of the evolution of the governance process in federal public administration. Contributions of the Study: The study contributes to the discussion on public governance regarding the contributions of internal control to its development. The results suggest that the process of adhering to international auditing standards is an irreversible process and recognized as necessary for the development of governance in the federal public sector, given that this adherence to international auditing standards presents itself as a factor with greater explanatory power in the analysis, signaling that for public administration to follow the evolution of its governance, it must remain integrated with international standards and best practices. [ABSTRACT FROM AUTHOR]

The importance of internal audits has escalated in the current dynamic and intricate economic and financial landscape. It plays a crucial role in assisting management in attaining its goals by offering unbiased and independent assurance regarding the efficiency of risk management, the sufficiency of internal control, and the accuracy of financial reporting. It is widely known that Iraq has seen instances of fraud and mismanagement of public funds in recent years, highlighting a systemic flaw in the regulatory structure and the auditing profession inside public sector organizations. However, by enhancing compliance through the fundamental pillars of optimizing the efficiency of internal audits and the efficacy of risk management, we can envision a future where the misuse of public funds and various forms of corruption are minimized. This, in turn, will lead to improved adherence to relevant laws and the production of reliable financial statements that can be used for decision-making by appropriate stakeholders. It is the role of government agencies to prioritize these improvements, as they have the power and responsibility to do so. We created a questionnaire of three dimensions and 45 paragraphs to fulfil the research objectives. A sample of internal auditors in sectoral organizations was randomly selected, comprising 283 respondents. We employed both primary and multiple regression analyses to examine the hypotheses. The study concluded that there needs to be a strategy for continuing education for internal audit employees, which indicates a lack of sufficient interest in this topic and the lack of clear strategies and policies for risk management. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article is devoted to the topical issues of increasing the corporate social responsibility of business through the introduction of anti-corruption audits at enterprises, the main component of which is analytical procedures. The purpose of the article is to develop a set of analytical procedures in the anti-corruption audit system to ensure the economic security of business entities for individual business processes in order to identify problem areas of the formation of individual corruption risks. As a result of the conducted research, the economic essence of the concept of "analytical procedures" was clarified and their place in the anti-corruption audit system to ensure the economic security of the enterprise was determined; trends of changes in the corruption index in Ukraine were analyzed and a predictive model of its level in the near future was developed; the main areas of risk of corruption that arise in the course of the activity of business structures are substantiated; business indicators that indicate the probability of corruption at the enterprise are determined; analytical procedures for the detection of fraudulent and corrupt actions in the context of individual business processes: procurement, production, sales and in the management system as a whole are systematized. For each analytical procedure, an algorithm for its implementation has been developed, indicating the appropriate methodical techniques. It has been proven that analytical procedures are, on the one hand, an independent block of methods for obtaining audit evidence, and on the other, a part of analytical work that must be carried out both within the scope of audit activity in general and in the process of enterprise management to increase the social responsibility of business and ensuring economic security. The proposed analytical procedures of the anti-corruption audit make it possible to identify corruption schemes in the relevant business processes, to focus the attention of auditors on the relevant areas of corruption risk, ensure the economic security of the enterprise, contribute to the minimization of corruption risks at enterprises, create an analytical basis for the formation of an anti-corruption program of the enterprise, which ultimately lays the foundation for improving the efficiency of the enterprise, sustainable development and improving its business reputation. [ABSTRACT FROM AUTHOR]

We conducted 31 interviews with audit committee (AC) members, chief executive officers (CEOs), and chief audit executives (CAEs) to investigate the role of the internal audit function (IAF) in environmental, social, and governance (ESG) processes and related risks. We find that multiple possible combinations of the maturity of companies' ESG practices and CAE's perception of the IAF stakeholders' salience drive the type of IAF's involvement in ESG. In ESG‐mature companies with more salient ACs, the IAF provides assurance over ESG practices, ESG reporting, and reputation risks related to ESG, and it focuses on the governance dimension of ESG. When the CEO is perceived as more salient, the type of IAF's involvement includes both assurance over ESG controls in the supply chain and consulting on ESG activities. In contrast, in low ESG maturity companies with more salient AC, the IAF's role is limited to providing assurance over internal controls established to comply with environmental, health, and safety legal requirements, and prevent managers' unethical behavior. Finally, we discuss the implications for the IAF's ability to add value to the organization. We contribute to the underexplored research area of IAF's involvement in ESG practices and related risk. [ABSTRACT FROM AUTHOR]

This paper summarises survey study results identifying knowledge, skills, and attitudes (competencies) for entry‐level internal audit professionals that could be used to develop a curriculum for chartered professional accountant (CPA)‐bound students to pursue fulfilling careers in internal audit and related management positions under changing competency requirements. We built a survey based on the Institute of Internal Auditor's (IIA's) current Competency Framework, modified by insights from internal audit experts, including a suggestion to include a new information technology category. We then summarise responses from 641 internal audit professionals into a two‐dimensional visualisation highlighting the changes from currently identified competencies to expected changes in skill importance one decade in the future. The results highlight that future internal auditors will need to have a broader set of competencies than simply accounting and finance knowledge. Our future focus provides foundational insights related to the necessary and emerging competencies for academic programme planning, future research and practitioners' training and hiring strategies. [ABSTRACT FROM AUTHOR]

Copyright of Scientific Journal of King Faisal University, Humanities & Management Sciences is the property of Association of Arab Universities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muthanna Journal of Administrative & Economics Sciences is the property of Muthanna Journal of Administrative & Economics Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

OBJECTIVE: Intravenous (IV) fluid therapy is a known source of iatrogenic complications. Guideline implementation can be used to educate and guide physicians on adequate fluid management. In the emergency department (ED), a complex and interruption-driven environment, workload is high and active documentation is required to facilitate audits of fluid management quality. PATIENTS AND METHODS: Fluid management was evaluated in the ED records of adult non-critically ill patients admitted to a tertiary care center before (PRE: 1/12/2016-31/3/2017) and after (POST: 1/12/2018-31/3/2019) implementation of an educational intervention aiming to optimize IV fluid therapy in November 2018. First, the appropriateness of the 24-hour IV maintenance fluid prescription was evaluated, as prescribed by the emergency physician. Second, factors associated with appropriate prescribing were assessed, as well as the quality of fluid management documentation practice. Prescription appropriateness and documentation quality were evaluated retrospectively using a structured audit instrument and additional review by experts. RESULTS: A total of 237 patients (2.3%) were included in the PRE-intervention group and 253 patients (2.4%) in the POST-intervention group. The expert panel evaluated 214 prescriptions in 82.3% of patients (PRE: 99, POST: 115), and appropriateness increased significantly (19.2% vs. 61.2%, p=0.002). A higher odds of an appropriate IV maintenance fluid prescription was determined, attributed to the intervention (adjOR=2.580; 95% CI 1.363-4.884) and in patients having a prehospital intervention (adjOR=1.914, 95% CI 1.022-3.586). Appropriateness of fluid management documentation did not significantly improve after the implementation of the intervention (15.6% vs. 16.2%, p=0.858). CONCLUSIONS: The IV fluid prescriptions’ appropriateness was significantly higher after guideline implementation. However, documentation quality of fluid management was poor in the studied ED records. Active stewardship programs are warranted to further monitor fluid management quality in the ED. [ABSTRACT FROM AUTHOR]

Copyright of Financing is the property of Financing and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Economic Administrative & Legal Sciences is the property of Arab Journal of Sciences & Research Publishing (AJSRP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The public sector of the Federation of Bosnia and Herzegovina (FBiH) from the aspect of complexity and comprehensiveness, includes all levels of government established within the state government, public companies, and the insurance system including: pension, health and social. The importance of performing duties and obligations in a transparent manner, and the possibility of detecting warning factors for corrupt activity are especially important in the public sector. Corrupt activities at all levels of the state structure of Bosnia and Herzegovina (BiH), as well as fraudulent behaviour and abuses within it, are precisely the consequences of the complexity of the state system, and the impossibility of efficient and rational use of public funds. Adequately organized, in accordance with the law, and accepted as such by employees within a certain public sector organization, internal auditing contributes to more efficient operations and prevention of corrupt practices. The aim of the subject research is to look at the process of functioning of the internal audit in the public sector of FBiH in the field of prevention of corrupt activities. The results of the research indicate the non-functioning and non-establishment of the internal audit in the manner specified by law, as well as the inadequate implementation of its recommendations, degrading and derogating its role, importance and contribution in the prevention of corrupt activities in the public sector of FBiH. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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The challenges of preventing corrupt practices, the necessity for the advancement of good governance, and the need for the assurance of accountability and transparency necessitated sound internal audit practice. Thus, this study investigated the impact of internal audit on the effectiveness of public sector in Kwara State. A descriptive survey design was used for the study because of the characteristics of the population. The target population of the study was 102 senior audit staff from which a Sample size of 81 respondents were selected namely, Kwara State University, Federal Civil Service Commission, Ministry of Finance, General Hospital Ilorin, and Ministry of Housing and Urban Development. Primary data was sourced through the administration of well-structured questionnaire using five-points Likert scale to measure the question items. Simple Linear Regression was used for the data analysis with the aid of Statistical Package for Social Sciences (SPSS) version 23.0 and the results revealed that 93.9% increase in public sector management (β=0.939, t0.05>1.645), caused a unit change in internal audit efficiency (IAE) of the selected case study. Also, a change in internal audit procedures caused about 87.2% increase in public sector assets (β=0.872, t0.05>1.645). Further finding revealed that a unit change in internal audit support (IAS) caused about 79.4% increase in public sector management effectiveness (β=0.872, t0.05>1.645) at 5% level of significant. The study concluded that internal audit demonstrated effectiveness in safeguarding public sector assets, enhancing service delivery, and promoting financial accountability. The study, therefore, recommended that public sector management should continue to strengthen the internal audit system departments, ensuring they have the resources and autonomy needed to carry out their duties effectively.

The study is devoted to the processes of integration of Agile technologies in internal audits. It was determined that Agile is a method and a way of thinking simultaneously, which ensures timeliness of receiving information, quick response to risks, and acceleration of audit cycles, thanks to which the effect of value creation is achieved for both top management and stakeholders. The analysis of statistical studies of the implementation of Agile technologies allowed the authors to conclude that the Agile approach is increasingly used in enterprises to achieve planned results, and to single out key changes in the concepts of internal audit, which became possible thanks to the implementation of the Agile approach. It is noted that there is no single path for transitioning to the use of Agile methodology for all organisations. In addition, such a transition can cause difficulties associated with rethinking the audit process. That is why the authors attempted to unify the work cycles of the internal Agile audit.

Low level of internal audit effectiveness is practically increasing in the Nigerian ministries, department, and agencies. In proffering solution to this lingering issue, this present study proposed a framework to examine the degree of effectiveness of internal audit functions in Kano state, Nigeria MDAs. The proposed framework is motivated by agency theory with the mediating effect of auditor’s ethical conduct. This present study extends the already extant body of knowledge in the area of internal audit effectiveness by expanding agency theory with the mediating effect of auditor’s ethical conduct. Also, this study has implication to support management, shareholders and other policy makers in addressing ineffectiveness and corrupt practices in the Nigerian MDAs. If this framework is authenticated, it would provide more evocative insight on the extends of internal audit effectiveness in Kano Nigerian MDAs, the legislators and government official would benefit greatly from this study if eventually concluded as it would assist MDAs to enhance internal audit effectiveness and curb corruption. In the subsequent studies the proposed framework will be empirically tested through data collection and analysis of relevant data.