Related Articles ( Internal Control )
Mechanisms to Improve the Practice of Internal Auditing in Algeria in light of the Reality of Practice and the New Requirements of the Profession
The aim of this article is to provide a number of mechanisms that allow for the improvement of internal audit activity in Algeria in a manner that allows it to prove its effectiveness and efficiency, in line with the new requirements of the international framework for practicing this profession and in ...
The Role of Internal Control of Corporate Governance on Performance Evaluation and Reducing Investment Risk at Khartoum Stock Exchange Market (2018-2023)
Objectives: This study aimed to examine the main role of internal control of corporate governance on performance evaluation and reducing investment risk at Khartoum Stock Exchange Market. However, the study tried to illustrate concepts of corporate governance and elements of internal control to major ...
External Audit Quality and its Factors in Palestinian Municipalities: Moderating Effect of Supreme Audit Institutions
Objectives: The study aims to investigate the relationship between external audit quality and its factors (i.e., auditor characteristics, audit firm attributes, and effectiveness of municipal internal control), as well as the moderation effect of supreme audit institutions between external audit quality ...