Samenvatting Cultuur en gedrag integreren in de audit is niet nieuw. De toenemende behoefte om meer in de huid van medewerkers te kruipen wordt versterkt door hybride werken, incidenten op het gebied ...van grensoverschrijdend gedrag en aandacht voor gelijkheid. Weten wat er speelt onder medewerkers lijkt relevanter en uitdagender dan ooit. Internal audit kan, als relatieve buitenstaander, bestuurders informeren over de mate waarin houding en gedrag overeenkomen met gewenste waarden. Dit vraagt om inzicht in gedrag en in de wijze waarop dit wordt beïnvloed. Analyse van de non-verbale component is in dit verband belangrijk, aangezien de traditionele kennis en vaardigheden voor de auditfunctie dan tekortschieten. De auditor zal meer kennis moeten opdoen en zich vaardigheden eigen moeten maken om non-verbale signalen te kunnen lezen, te interpreteren en hierop te kunnen reageren. Het registreren, analyseren en interpreteren van onbewuste spierbewegingen in het gezicht is uitdagend, maar levert waardevolle nieuwe inzichten op. Met dit artikel wordt beoogd te schetsen hoe de internal auditor tijdens interviews meer systematisch aandacht zou kunnen besteden aan non-verbaal gedrag. Keywords: Internal audit, non-verbale communicatie, soft controls, performance, interviewen
The role of the Indonesian government's internal oversight apparatus (APIP) in guiding and supervising government institutions obliges them to maintain and improve its performance. This paper ...investigates the effect of management support, competence, objectivity, and integrity on the performance of the government's internal oversight apparatus. The tool used in this data processing is SPSS. The results show that support for management, objectivity and integrity have a significant effect on APIP performance, while competition has a non-significant effect on APIP performance. Governments should be involved in supporting APIP performance by creating policies that can improve the management of internal oversight officers.
SUMMARY
This study examines the relationship between outsourced internal audits, nonaudit services, and audit fees. We use Malaysian data to show that client firms that outsource their internal ...auditing function (IAF) are associated with lower external audit fees than those with in-house IAF. Moreover, this negative relationship is significantly stronger for firms that purchase greater amounts of nonaudit services (NAS) from the auditor. The results suggest that an auditor who provides NAS to a client and thus earns additional overall revenue is willing to accept lower audit fees provided a high audit quality can be achieved through reliance on outsourced IAF.
JEL Classifications: M42.
The role of small and medium-sized enterprises (SMEs) in the modern economy is crucial, and they have emerged as the most alluring and inventive system. To investigate and assess SMEs’ operations, ...internal auditing was formed as an independent assessment. Internal auditors’ planning and implementation of a quality program of internal audits can result in several advantages to SMEs. The current study investigates how internal auditors might help SMEs become more competitive. To fulfill the study’s requirements, 200 employees of Greek SMEs who were relevant to the internal audit function in their business environment were invited to answer a questionnaire. Internal auditors are viewed positively by most of the (100) employees who responded. Ranging from 34% to 53% in part B of the questionnaire (the role of internal auditors), they strongly agree with the positive role of internal auditors in Greek SMEs. Regarding the evaluation of internal auditors, most respondents gave a relatively negative opinion. From 31% to 34% respondents in part C of the questionnaire (evaluation of internal auditors) agree a little with the positive evaluation of internal auditors in Greek SMEs. Furthermore, the results showed that internal auditors must be professionals, comprehend the audited activities in-depth, offer ways to remedy problematic activities, and voice their thoughts objectively to succeed in the competitiveness of Greek SMEs.
This article sheds light on the reasons for practice variation in internal auditing (IA) introduction and development. From a policy perspective, the article's findings highlight the relevance of ...accounting and accountability reforms as a crucial step for developing a new 'awareness' of the importance of internal controls and illustrate how IA can provide assurance on the internal control system. A further implication is that there is no 'one-size-fits-all' solution because different contexts need different IA models to mitigate the power and interests of the actors involved to ensure that IA is effective in terms of day-to-day activities.
•CEO narcissism is a psychological condition that leads to more aggressive tax policies.•The tax evasion brought about by narcissistic CEOs is reduced in larger audit committees.•Female directors in ...audit committees moderate the attitude and consequences of narcissistic CEOs by limiting tax avoidance.•Results support the role of women in constraining aggressive tax behavior.•The effect of CEO narcissism on tax avoidance is moderated by the internal governance context.
This paper examines the effect of chief executive officerś (CEOs) narcissistic tendencies regarding corporate tax avoidance. Moreover, it aims to test the moderating effect of two audit committee characteristics, size and gender, on the relationship between narcissism and tax avoidance. By using a Spanish sample of analysis composed of 1303 firm-year observations from the period 2008–2017, the findings indicate support for our hypotheses. Specifically, CEO narcissism is positively related to tax avoidance. Narcissism is considered a personality trait that causes CEOs to implement tax avoidance strategies. However, this discretional behavior is constrained by some audit committee characteristics. Specifically, firms with larger audit committees help to control the consequences of CEO narcissism on tax avoidance. In addition, gender diverse audit committees are more sensitive to firm tax aggressiveness, and they reduce aggressive tax practices promoted by narcissistic CEOs. Therefore, audit committee effectiveness is critical in monitoring managerial decisions related to tax avoidance.
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