Literature Review of the influence of Internal Audit Function on Corporate Governance
Internal audit is thought to play a role in the centralized management of internal control and risk in corporate governance. A corporation's direction, control, and accountability are governed by a system of procedures, conventions, value codes, policies, regulations, and structures known as co...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Varazdin Development and Entrepreneurship Agency
2023-09-01
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| Series: | Journal of Economic and Social Development (Varaždin) |
| Subjects: | |
| Online Access: | https://www.jesd-online.com/articles/literature-review-of-the-influence-of-internal-audit-function-on-corporate-governance.pdf |
| _version_ | 1797229628845195264 |
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| author | ewman Wadesango Blessing Nyakumwa Lovemore Sitsha |
| author_facet | ewman Wadesango Blessing Nyakumwa Lovemore Sitsha |
| author_sort | ewman Wadesango |
| collection | DOAJ |
| description | Internal audit is thought to play a role in the centralized management of internal control and risk in corporate governance. A corporation's direction, control, and accountability are governed by a system of procedures, conventions, value codes, policies, regulations, and structures known as corporate governance. Corporate governance ensures that the company is run efficiently, that goals are achieved, and that resources are managed with the highest level of legality and probity. The purpose of this desktop study was to establish the influence of internal audit function on corporate governance in a parastatal companies. The study established that there is a positive relationship between the effectiveness of internal audit functions and corporate governance. |
| first_indexed | 2024-04-24T15:15:37Z |
| format | Article |
| id | doaj.art-151b147e8cf74fb6ba25937066ef8efd |
| institution | Directory Open Access Journal |
| issn | 1849-3327 |
| language | English |
| last_indexed | 2024-04-24T15:15:37Z |
| publishDate | 2023-09-01 |
| publisher | Varazdin Development and Entrepreneurship Agency |
| record_format | Article |
| series | Journal of Economic and Social Development (Varaždin) |
| spelling | doaj.art-151b147e8cf74fb6ba25937066ef8efd2024-04-02T09:24:46ZengVarazdin Development and Entrepreneurship AgencyJournal of Economic and Social Development (Varaždin)1849-33272023-09-0110020112Literature Review of the influence of Internal Audit Function on Corporate Governanceewman Wadesango0Blessing Nyakumwa1Lovemore Sitsha2University of Limpopo, RSAMidlands State UniversityMidlands State UniversityInternal audit is thought to play a role in the centralized management of internal control and risk in corporate governance. A corporation's direction, control, and accountability are governed by a system of procedures, conventions, value codes, policies, regulations, and structures known as corporate governance. Corporate governance ensures that the company is run efficiently, that goals are achieved, and that resources are managed with the highest level of legality and probity. The purpose of this desktop study was to establish the influence of internal audit function on corporate governance in a parastatal companies. The study established that there is a positive relationship between the effectiveness of internal audit functions and corporate governance.https://www.jesd-online.com/articles/literature-review-of-the-influence-of-internal-audit-function-on-corporate-governance.pdfinternal audit functionparastatalcorporate governancenssa. |
| spellingShingle | ewman Wadesango Blessing Nyakumwa Lovemore Sitsha Literature Review of the influence of Internal Audit Function on Corporate Governance Journal of Economic and Social Development (Varaždin) internal audit function parastatal corporate governance nssa. |
| title | Literature Review of the influence of Internal Audit Function on Corporate Governance |
| title_full | Literature Review of the influence of Internal Audit Function on Corporate Governance |
| title_fullStr | Literature Review of the influence of Internal Audit Function on Corporate Governance |
| title_full_unstemmed | Literature Review of the influence of Internal Audit Function on Corporate Governance |
| title_short | Literature Review of the influence of Internal Audit Function on Corporate Governance |
| title_sort | literature review of the influence of internal audit function on corporate governance |
| topic | internal audit function parastatal corporate governance nssa. |
| url | https://www.jesd-online.com/articles/literature-review-of-the-influence-of-internal-audit-function-on-corporate-governance.pdf |
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