Midecha Kamau 2022a - Revision history

Ajocseditor at 23:03, 10 March 2023

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Ajocseditor at 23:02, 10 March 2023

2023-03-10T23:02:18Z

Ajocseditor: Ajocseditor moved page Draft Kamau 265983292 to Midecha Kamau 2022a

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Ajocseditor moved page Draft Kamau 265983292 to Midecha Kamau 2022a

Ajocseditor: Created page with " == Abstract == The internal auditor's job is to independently vouch for the efficiency of the organization's risk management, governance, and internal control systems. The p..."

2023-03-10T23:00:04Z

Created page with " == Abstract == The internal auditor's job is to independently vouch for the efficiency of the organization's risk management, governance, and internal control systems. The p..."

New page

== Abstract ==

The internal auditor's job is to independently vouch for the efficiency of the organization's risk management, governance, and internal control systems. The purpose of this study was to ascertain the effects of risk assessment, financial statement audits, and internal auditor evaluations of controls on financial performance. This essay began by outlining the function of internal audit. An empirical study of the literature is then conducted with regard to financial performance and reviews of internal controls, financial statements, and risk management. The study found that there is evidence in the literature linking financial success and internal auditor functions.

== Full document ==
<pdf>Media:Draft_Kamau_265983292-6839-document.pdf</pdf>

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 == References ==
 Abdullah, R., Ismail, Z., & Smith, M. (2018). Audit committees' involvement and the effects of quality in the internal audit function on corporate governance. International Journal of Auditing, 22(3), 385-403. doi:https://doi.org/10.1111/ijau.12124
 Agarwal, G. K., & Medury, Y. (2014). Internal Auditor as Accounting Fraud Buster. IUP Journal of Accounting Research & Audit Practices, 13(1), 7-29. Retrieved from https://web.p.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=1&sid=d93667f6-ccea-4e6d-b67d-0c961df07b73%40redis
 Al-Homaidi, E. A., Tabash, M. I., Farhan, N. H., & Almaqtari, F. A. (2018). Bank-specific and macro-economic determinants of profitability of Indian commercial banks: A panel data approach. Cogent Economics & Finance, 6(1). doi:https://doi.org/10.1080/23322039.2018.1548072
 Al-Thuneibat, A. A., Al-Rehaily, A. S., & Basodan, Y. A. (2015). The impact of internal control requirements on profitability of Saudi shareholding companies. International Journal of Commerce and Management, 25(2), 196-217. doi:https://doi.org/10.1108/IJCOMA-04-2013-0033
 Bett, J. C., & Memba, F. S. (2017). Effects of internal control on the financial performance of processing firms in Kenya: A case of Menengai company. International Journal of Recent Research in Commerce Economics and Management, 1, 105-115. Retrieved from https://www.paperpublications.org/upload/book/Effects%20of%20Internal%20Control%20on%20the%20Financial-920.pdf
 Eulerich, M., Kremin, J., & Wood, D. A. (2019). Factors that influence the perceived use of the internal audit function's work by executive management and audit committee. Advances in Accounting, 45, 100410. doi:https://doi.org/10.1016/j.adiac.2019.01.001
 Fatihudin, D., Jusni, & Mochklas, M. (2018). How measuring financial performance. International Journal of Civil Engineering and Technology, 9(6), 553-557. Retrieved from https://www.researchgate.net/publication/326141100_How_Measuring_Financial_Performance
 Feng, M., Li, C., McVay, S. E., & Skaife, H. (2015). Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management. The Accounting Review, 90(2), 529-557. doi:https://doi.org/10.2308/accr-50909
 Himanth, S. P. (2018). Framework of Internal Financial Control Policies of Xseed Education Pvt Ltd. Industry Internship and Report, New Horizon College of Engineering. Retrieved from http://hdl.handle.net/123456789/9938
 Kamau, C. G. (2022). Considerations for bridging the Audit Expectation Gap: A Desk Review. African Journal of Commercial Studies, 1(1), 1-8. Retrieved from http://ijcsacademia.com/index.php/journal/article/view/1
 Kamau, C. G., Nduati, S. K., & Mutiso, A. N. (2014). Exploring Internal Auditor Independence Motivators: Kenyan Perspective. International Journal of Economics, Finance and Management Sciences, 2(2), 132-137. doi: https://doi.org10.11648/j.ijefm.20140202.13
 Liman, M., & Mohammed, A. (2018). Operating cash flow and corporate financial performance of listed conglomerate companies in Nigeria. Journal of Humanities and Social Science, 23(2), 1-11. Retrieved from https://www.iosrjournals.org/iosr-jhss/papers/Vol.%2023%20Issue2/Version-12/A2302120121.pdf
 Maina, M. N. (2017). Relationship between internal auditing practices and financial performance of savings and credit cooperative societies in Kiambu county, kenya. KCA University. Retrieved from http://41.89.49.13:8080/xmlui/handle/123456789/630
 Mexmonov, S. (2020). The Role of the Internal Audit Based International Internal Audit Standards in Uzbekistan. Архив научных исследований, 33(1). Retrieved from https://tsue.scienceweb.uz/index.php/archive/article/view/3257
 Mihret, D. G., & Grant, B. (2017). The role of internal auditing in corporate governance: a Foucauldian analysis. Accounting, Auditing & Accountability Journal, 3, 699-719. doi: https://doi.org/10.1108/AAAJ-10-2012-1134
 Mwaura, R. N. (2014). Determinants of financial performance of public transport businesses in Kenya: Case of Kiambu county. University of Nairobi. Retrieved from http://erepository.uonbi.ac.ke/handle/11295/76812
 Ndung'u, L. W. (2021). Effects of Book Keeping On Financial Performance of Small Medium Enterprises in Embu County, Kenya. United States International University-Africa. Retrieved from http://erepo.usiu.ac.ke/handle/11732/7045
 Nyakundi, D. O., Nyamita, M. O., & Tinega, T. M. (2014). Effect of internal control systems on financial performance of small and medium scale business enterprises in Kisumu City, Kenya. International Journal of Social Sciences and Entrepreneurship, 1(11), 719-734. Retrieved from http://ijsse.org/articles/ijsse_v1_i11_719_734.pdf
 Odoyo, F. S., Omwono, G. A., & Okinyi, N. O. (2014). An Analysis of the Role of Internal Audit in Implementing Risk Management-a S tudy of State Corporations in Kenya. International Journal of Business and Social Science, 5(6), 169-176. Retrieved from http://ijbssnet.com/journals/vol_5_no_6_may_2014/18.pdf
 Ongore, V. O., & Kusa, G. B. (2013). Determinants of financial performance of commercial banks in Kenya. International journal of economics and financial issues, 3(1), 237-252. Retrieved from https://dergipark.org.tr/en/pub/ijefi/issue/31956/351900
 Palepu, K. G., Healy, P. M., Wright, S., Bradbury, M., & Coulton, J. (2020). Business analysis and valuation: Using financial statements. Cengage AU. Retrieved from http://worldcat.org/title/1160033978
 Sawan, N. (2013). The role of internal audit function in the public sector context in Saudi Arabia. African Journal of Business Management, 7(6), 443-454. Retrieved from https://researchonline.ljmu.ac.uk/id/eprint/5681
 Shamsuddin, N., & Johari, N. (2014). The effect of internal audit towards internal control system Effectiveness." E-proceedings of the Conference on Management and Muamalah. Kolej Universiti Islam Antarabangsa Selangor (KUIS). 2014. E-proceedings of the Conference on Management and Muamalah (pp. 301-308). Kolej Universiti Islam Antarabangsa Selangor. Retrieved from http://conference.kuis.edu.my/comm2014/eproceedings/C030%20THE%20EFFECT%20OF%20INTERNAL%20AUDIT%20TOWARDS%20INTERNAL%20CONTROL%20EFFECTIVENESS.pdf
 Sirois, L.-P., Bédard, J., & Bera, P. (2018). The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study. Accounting Horizons, 32(2), 141-162. doi:https://doi.org/10.2308/acch-52047
 Vinnari, E., & Skærbæk, P. (2014). The uncertainties of risk management: A field study on risk management internal audit practices in a Finnish municipality. Accounting, Auditing & Accountability Journal, 27(3), 489-526. doi:https://doi.org/10.1108/AAAJ-09-2012-1106

← Older revision		Revision as of 23:02, 10 March 2023
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	== Full document ==		== Full document ==
	<pdf>Media:Draft_Kamau_265983292-6839-document.pdf</pdf>		<pdf>Media:Draft_Kamau_265983292-6839-document.pdf</pdf>
		+
		+	== References ==
		+	Abdullah, R., Ismail, Z., & Smith, M. (2018). Audit committees' involvement and the effects of quality in the internal audit function on corporate governance. International Journal of Auditing, 22(3), 385-403. doi:https://doi.org/10.1111/ijau.12124
		+	Agarwal, G. K., & Medury, Y. (2014). Internal Auditor as Accounting Fraud Buster. IUP Journal of Accounting Research & Audit Practices, 13(1), 7-29. Retrieved from https://web.p.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=1&sid=d93667f6-ccea-4e6d-b67d-0c961df07b73%40redis
		+	Al-Homaidi, E. A., Tabash, M. I., Farhan, N. H., & Almaqtari, F. A. (2018). Bank-specific and macro-economic determinants of profitability of Indian commercial banks: A panel data approach. Cogent Economics & Finance, 6(1). doi:https://doi.org/10.1080/23322039.2018.1548072
		+	Al-Thuneibat, A. A., Al-Rehaily, A. S., & Basodan, Y. A. (2015). The impact of internal control requirements on profitability of Saudi shareholding companies. International Journal of Commerce and Management, 25(2), 196-217. doi:https://doi.org/10.1108/IJCOMA-04-2013-0033
		+	Bett, J. C., & Memba, F. S. (2017). Effects of internal control on the financial performance of processing firms in Kenya: A case of Menengai company. International Journal of Recent Research in Commerce Economics and Management, 1, 105-115. Retrieved from https://www.paperpublications.org/upload/book/Effects%20of%20Internal%20Control%20on%20the%20Financial-920.pdf
		+	Eulerich, M., Kremin, J., & Wood, D. A. (2019). Factors that influence the perceived use of the internal audit function's work by executive management and audit committee. Advances in Accounting, 45, 100410. doi:https://doi.org/10.1016/j.adiac.2019.01.001
		+	Fatihudin, D., Jusni, & Mochklas, M. (2018). How measuring financial performance. International Journal of Civil Engineering and Technology, 9(6), 553-557. Retrieved from https://www.researchgate.net/publication/326141100_How_Measuring_Financial_Performance
		+	Feng, M., Li, C., McVay, S. E., & Skaife, H. (2015). Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management. The Accounting Review, 90(2), 529-557. doi:https://doi.org/10.2308/accr-50909
		+	Himanth, S. P. (2018). Framework of Internal Financial Control Policies of Xseed Education Pvt Ltd. Industry Internship and Report, New Horizon College of Engineering. Retrieved from http://hdl.handle.net/123456789/9938
		+	Kamau, C. G. (2022). Considerations for bridging the Audit Expectation Gap: A Desk Review. African Journal of Commercial Studies, 1(1), 1-8. Retrieved from http://ijcsacademia.com/index.php/journal/article/view/1
		+	Kamau, C. G., Nduati, S. K., & Mutiso, A. N. (2014). Exploring Internal Auditor Independence Motivators: Kenyan Perspective. International Journal of Economics, Finance and Management Sciences, 2(2), 132-137. doi: https://doi.org10.11648/j.ijefm.20140202.13
		+	Liman, M., & Mohammed, A. (2018). Operating cash flow and corporate financial performance of listed conglomerate companies in Nigeria. Journal of Humanities and Social Science, 23(2), 1-11. Retrieved from https://www.iosrjournals.org/iosr-jhss/papers/Vol.%2023%20Issue2/Version-12/A2302120121.pdf
		+	Maina, M. N. (2017). Relationship between internal auditing practices and financial performance of savings and credit cooperative societies in Kiambu county, kenya. KCA University. Retrieved from http://41.89.49.13:8080/xmlui/handle/123456789/630
		+	Mexmonov, S. (2020). The Role of the Internal Audit Based International Internal Audit Standards in Uzbekistan. Архив научных исследований, 33(1). Retrieved from https://tsue.scienceweb.uz/index.php/archive/article/view/3257
		+	Mihret, D. G., & Grant, B. (2017). The role of internal auditing in corporate governance: a Foucauldian analysis. Accounting, Auditing & Accountability Journal, 3, 699-719. doi: https://doi.org/10.1108/AAAJ-10-2012-1134
		+	Mwaura, R. N. (2014). Determinants of financial performance of public transport businesses in Kenya: Case of Kiambu county. University of Nairobi. Retrieved from http://erepository.uonbi.ac.ke/handle/11295/76812
		+	Ndung'u, L. W. (2021). Effects of Book Keeping On Financial Performance of Small Medium Enterprises in Embu County, Kenya. United States International University-Africa. Retrieved from http://erepo.usiu.ac.ke/handle/11732/7045
		+	Nyakundi, D. O., Nyamita, M. O., & Tinega, T. M. (2014). Effect of internal control systems on financial performance of small and medium scale business enterprises in Kisumu City, Kenya. International Journal of Social Sciences and Entrepreneurship, 1(11), 719-734. Retrieved from http://ijsse.org/articles/ijsse_v1_i11_719_734.pdf
		+	Odoyo, F. S., Omwono, G. A., & Okinyi, N. O. (2014). An Analysis of the Role of Internal Audit in Implementing Risk Management-a S tudy of State Corporations in Kenya. International Journal of Business and Social Science, 5(6), 169-176. Retrieved from http://ijbssnet.com/journals/vol_5_no_6_may_2014/18.pdf
		+	Ongore, V. O., & Kusa, G. B. (2013). Determinants of financial performance of commercial banks in Kenya. International journal of economics and financial issues, 3(1), 237-252. Retrieved from https://dergipark.org.tr/en/pub/ijefi/issue/31956/351900
		+	Palepu, K. G., Healy, P. M., Wright, S., Bradbury, M., & Coulton, J. (2020). Business analysis and valuation: Using financial statements. Cengage AU. Retrieved from http://worldcat.org/title/1160033978
		+	Sawan, N. (2013). The role of internal audit function in the public sector context in Saudi Arabia. African Journal of Business Management, 7(6), 443-454. Retrieved from https://researchonline.ljmu.ac.uk/id/eprint/5681
		+	Shamsuddin, N., & Johari, N. (2014). The effect of internal audit towards internal control system Effectiveness." E-proceedings of the Conference on Management and Muamalah. Kolej Universiti Islam Antarabangsa Selangor (KUIS). 2014. E-proceedings of the Conference on Management and Muamalah (pp. 301-308). Kolej Universiti Islam Antarabangsa Selangor. Retrieved from http://conference.kuis.edu.my/comm2014/eproceedings/C030%20THE%20EFFECT%20OF%20INTERNAL%20AUDIT%20TOWARDS%20INTERNAL%20CONTROL%20EFFECTIVENESS.pdf
		+	Sirois, L.-P., Bédard, J., & Bera, P. (2018). The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study. Accounting Horizons, 32(2), 141-162. doi:https://doi.org/10.2308/acch-52047
		+	Vinnari, E., & Skærbæk, P. (2014). The uncertainties of risk management: A field study on risk management internal audit practices in a Finnish municipality. Accounting, Auditing & Accountability Journal, 27(3), 489-526. doi:https://doi.org/10.1108/AAAJ-09-2012-1106

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