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internal audit Promotes the Path of the Modernization of University Governance Capacity

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Journal of Finance Research 2022年第1期6卷 29-33页

作者： Lingwei Cai Wenzhou Medical University WenzhouZhejiang325000China

Colleges and universities undertake the historical responsibility of realizing the great rejuvenation of the Chinese nation,and the Party attached great importance to *** modernization of college governance and governance ability are directly related to the fundamental problem of“who to cultivate,how to cultivate people and for whom”.As an important part of systematized economic decision-making,standardized internal management and risk prevention and control normalization in universities,internal audit promotes the modernization of governance in colleges and universities and plays an important role in“checking,treating and preventing”.Based on the governance theory,I will study the modernization of governance capacity in colleges and universities,and build the path of internal governance audit to boost the modernization of college governance capacity from the aspects of audit system,organizational system,operation system,evaluation system on the macro,medium and micro levels of governance in colleges and universities.

关键词： internal audit College governance Governance ability

The Research on the Relationship between Media Supervision,internal audit Effectiveness and Enterprise Value

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The Research on the Relationship between Media Supervision,I...

An Evaluation on how External auditors can benefit from the good work relationship with internal auditors for audit Assignments

作者： Qian Jia Yifan Wang Northwestern University Xi'an Foreign Studies University

This paper takes the data of listed companies in Shenzhen Stock Market in 2016-2018 as a sample,studies the relationship between internal audit and enterprise value,and further analyses the moderating role of media attention in *** research,it is found that the internal audit quality of enterprises has a positive correlation with the value of enterprise *** media attention is used as a moderator,the higher the degree of attention,the stronger the positive correlation between internal audit and corporate value.

关键词： media supervision internal audit audit quality enterprise value

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An Evaluation on how External Auditors can benefit from the ...

Analysis on Improvement of internal audit in China’s Listed Companies Based on Artificial Intelligence

International Conference on Computer and Information Technology(ICCIT’2012);International Conference on Mechanical,Production and Materials Engineering(ICMPME’2012);International Conference on Electrical and Electronics Engineering(ICEEE’2012);International Conference on Chemical and Environmental Sciences(ICCES’2012);International Conference on Applied and Management Sciences(IAMS’2012);International Conference on Medical and Pharmaceutical Sciences(ICMPS’2012)

作者： Deerajen RAMASAWMY Mootooganagen RAMEN the Faculty of Law ＆ Management at the University of Mauritius

The introduction of corporate governance principle has made it compulsory for large and complex organizations to integrate an internal audit department within their organizational structure. Since internal and external auditors have some similar duties, an efficient cooperation between them can be beneficial. This study aims to assess the external auditors’ perceptions on internal audit and whether these external auditors agree that coordination brings many advantages. A survey methodology was used. The findings revealed that most external auditors have a low perception on the internal auditors’ independence and objectivity. They also agreed that coordination leads to some benefits. It was also found that the external auditors give ample importance to the internal auditors’ objectivity, competence, work performance, the client business risk and the internal auditors’ relationship with audit committee before relying on internal audit. Finally, some recommendations were proposed to maximize external auditors’ reliance on internal audit.

关键词： internal audit External audit audit Assignments

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Analysis on Improvement of Internal Audit in China’s Listed...

Exploring the internal audit Practices of Electric Power Enterprises in the Context of the New Economic Normal

作者： Enzhu Li Hongshan Xu Guannan Li School of Accounting Shandong University of Finance & Economics

Based on the theoretical connotation of internal audit, this paper first states the major deficiencies in the execution of internal audit supervision of China’s listed companies. The main reasons of forming these deficiencies are also analyzed in depth. According to the development of artificial intelligence technology and the background of big data, the relevant suggestions to strengthen corporate audit supervision, recover internal audit deficiencies and improve internal audit system of China’s listed companies are proposed finally. It is hoped that this paper can provide a useful reference for the healthy development of internal audit supervision of China’s listed companies.

关键词： internal audit deficiency artificial intelligence suggestion listed companies

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Proceedings of Business and Economic Studies 2023年第5期6卷 20-25页

作者： Yi Huang Zhanjiang Electric Power Co. Ltd.Zhanjiang 524099Guangdong ProvinceChina

In the current economic landscape characterized by a decelerating domestic economy,rising investments,and an extended project construction timeline,power generation enterprises must enhance their internal audit efforts to sustain their competitive edge in business *** systemic shortcomings methodically and practically can enhance the internal audit effectiveness within electric power enterprises and contribute to the steady enhancement of their production and operation performance.

关键词： Electricity Economy New economic normal internal audit

Financial Management and Control and internal audit System in the Public Sector in BiH

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Chinese Business Review 2021年第1期20卷 22-31页

作者： Antonio Vukoja Antonela Vukoja Mostar University MostarBosnia and Herzegovina(BiH)

The introduction and implementation of finansijsko upravljanje i kontrola(FUK,financial management and control[FMC])in Federation of Bosnia and Herzegovina(FBiH)aims to incorporate a modern public internal financial control(PIFC)system into traditional public resources management *** area is one of the reform areas in which Bosnia and Herzegovina(BiH)is obliged to harmonize the legislative framework and practice with the good practices and regulations recommended by the European *** establishment and development of the PIFC are also an obligation of Bosnia and Herzegovina established by the Stabilization and Association Agreement between the European Community and the member states,of the one part,and Bosnia and Herzegovina,of the other *** public internal financial control(PIFC)system focuses on enhancing transparency,financial discipline,and dedicated use of public resources,that is,transparent,economical,efficient,and effective management of public resources,and control of the use of those *** topic of this paper is“financial management and control in the public sector”where the aim is to show,through the conducted theoretical research,the level of achievement of the establishment of this system in public sector institutions in *** European Union wants to direct all potential member countries towards development of internal controls in the use of their own resources,but also to create a control environment that would ensure the dedicated use of EU *** Bosnia and Herzegovina,there is no single legal framework in terms of a single law governing public internal financial *** contents of the applicable legal provisions at all three levels(BiH,FBiH,and Republic of Srpska[RS])are largely congruent thanks to the Coordination Committee of Central Harmonization Units(CHJs)in Bosnia and Herzegovina,through which the harmonization of regulations and practices in the development of public internal financial controls is ensu

关键词： public sector finance financial management control internal audit

internal Control and internal audit in the Function of Supervising the Operations of Companies

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Management Studies 2020年第4期8卷 325-332页

作者： Zoran Todorović Božo Vukoja auditing-Mont Ltd.PodgoricaMontenegro Univerzitet Mediteran Podgorica PodgoricaMontenegro UHY Revident doo Mostar MostarBosnia and Herzegovina

The management of a modern company is faced with the need to make business decisions regarding the achievement of business *** interest in establishing internal control is affected by the presence increased corruption and the erosion of business *** internal controls,everyone is interested,from external auditors to management,board of directors,shareholders of large public companies and the *** the constant growth of the company,the decentralization of business has been compounded by the management ***,in addition to internal control,internal audit is *** company’s management cannot deal with oversight because it has to deal with strategic *** is where internal audit is performed as an expert *** results of the conducted empirical research showed that the stages of development of internal control in enterprises in Montenegro do not correspond with the achieved degree of development of this profession in the countries of the developed market economy.

关键词： internal control internal audit business quality testing methods

Identifying the key factors of subsidiary supervision and management using an innovative hybrid architecture in a big data environment

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Financial Innovation 2021年第1期7卷 206-232页

作者： Kuang‑Hua Hu Ming‑Fu Hsu Fu‑Hsiang Chen Mu‑Ziyun Liu School of Accounting Finance and Accounting Research CenterNanfang College of Sun Yat-Sen UniversityGuangzhouChina English Program of Global Business Chinese Culture UniversityTaipeiTaiwan Department and Graduate School of Accounting Chinese Culture UniversityTaipeiTaiwan School of Accounting Nanfang College of Sun Yat-Sen UniversityGuangzhouChina

In a highly intertwined and connected business environment,globalized layout planning can be an effective way for enterprises to expand their ***,conflicts and contradictions always exist between parent and subsidiary enterprises;if they are in different countries,these conflicts can become especially *** control systems for subsidiary supervision and management seem to be particularly important when aiming to align subsidiaries’decisions with parent enterprises’strategic intentions,and such systems undoubtedly involve numerous criteria/*** effective tool is urgently needed to clarify the relevant issues and discern the cause-and-effect relationships among them in these *** statistical approaches cannot fully explain these situations due to the complexity and invisibility of the criteria/dimensions;thus,the fuzzy rough set theory(FRST),with its superior data exploration ability and impreciseness tolerance,can be considered to adequately address the *** by efficient integrated systems,aggregating multiple dissimilar systems’outputs and converting them into a consensus result can be useful for realizing outstanding *** on this concept,we insert selected criteria/dimensions via FRST into DEMATEL to identify and analyze the dependency and feedback relations among variables of parent/subsidiary gaps and *** results present the improvement priorities based on their magnitude of impact,in the following order:organizational control structure,business and financial information system management,major financial management,business strategy management,construction of a management system,and integrated audit *** can consider the potential implications herein when formulating future targeted policies to improve subsidiary supervision and strengthen overall corporate governance.

关键词： Decision making Swarm intelligence internal audit Fuzzy rough set theory

Construction of Meteorological Observation Quality Management System for Basic Observation Business

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Meteorological and Environmental Research 2022年第3期13卷 37-39页

作者： Yiping LIN Xuanying XIE Jianbo PAN Liqing ZHOU Yali TAN Xinfeng Meteorological Administration Xinfeng 511100China Xinfeng Emergency Early Warning Center Xinfeng 511100China

A set of closed-loop normative standards of PDCA(planning-implementing-checking-improvement) of the quality management system is applied to promote the standardization, normalization and institutionalization of grass-roots meteorological observations, further improve the service availability and timely rate of data, and improve the quality and efficiency of meteorological observations.

关键词： Quality management system Meteorological observation Data quality internal audit