THE SITUATION OF AUDIT AND INTERNAL CONTROL EFFICIENCY THROUGH DIGITIZATION: EVIDENCE FROM THE REPUBLIC OF MOLDOVA

From Traditional Audits to Digital Audits: A Systematic Review of the Impacts and Driving Factors

The findings showed that the use of various technologies, including computer-assisted audit techniques, audit analytics, big data, artificial intelligence, robotic process automation, blockchain, and process mining, generally enhanced the effectiveness and efficiency of audit procedures, strengthened internal controls,...

ةيناسنلإا مولعلا The Role of the Governmental Accounting Information System in Achieving Internal Control Objectives: Evidence from Jordan

Strengthening Internal Financial Controls in U.S. Government Agencies Through Data Driven Monitoring Systems

The present study is a synthesis of multidisciplinary literature that would create a combined conceptual framework of how data-driven monitoring systems would improve the internal financial controls within US government agencies.

What is more profitable: full-time internal auditor or external auditor services

In the context of digital transformation, sanctions pressure and increased requirements for business transparency, audit organization issues are of strategic importance. Any audit today is not just an element of control, but an essential management tool that allows you to timely identify risks and weaknesses, increase...

The role of internal control systems in supporting external auditors in providing reasonable assurance on financial statements

This study aims to analyze the role of the internal control system in supporting external auditors in providing reasonable assurance regarding the fair presentation of financial statements. The reliability of financial statements is highly influenced by the effectiveness of the internal control system implemented by an...

ENHANCING GOVERNMENT INTERNAL AUDITOR PERFORMANCE THROUGH COMPETENCE AND GOAL ORIENTATION

The role of internal auditors is crucial as an early warning system for violations or irregularities that indicate corruption, collusion, and nepotism, both in central and regional governments. Government internal auditors are expected to detect fraud early on that could harm state finances. However, in reality, the pr...