There are a number of researches ha

There are a number of researches had been done in the area of the internal audit in
private and public sector. The fact that effective internal audit can contribute to the
significant impact to the quality of management has raised the interest for researchers to
explore into this matter. Effectiveness of internal audit will contribute to the
effectiveness of the client and the organization as a whole Dittenhofer (2001). The
internal audit findings and recommendations are clearly crucial to the management of
public office to follow through and immediately rectify the problems in the organization.
Mihret & Yismaw (2007) suggested that, public sector organizations are required to
have an internal audit function to support effective management in managing public
funds. So many findings from the research done linked the effectiveness of the internal
auditor contribution to effective management and internal control of the agency.
According to Okafor & Ibadin (2009) they argue that the internal audit exercises a
critical role in improving corporate governance in organizations. In terms of
accountability and management relationship. Furthermore Saren and De Beelde (2006)
found that Internal Auditors are playing a pioneering role in the creation of a higher
level of risk and control awareness in managing risk in the management system. Internal
audit is a ‘comfort provider’ to the Audit Committee especially in its assurance role and
its involvement in improving internal control. Cooper et al (1996) on their study on
Benchmarking- a comparison of internal audit in Australia, Malaysia and Hong Kong
found that 51.7 % of Malaysian CEOs and 50.5%

Kết quả (Việt) 1:

There are a number of researches had been done in the area of the internal audit inprivate and public sector. The fact that effective internal audit can contribute to thesignificant impact to the quality of management has raised the interest for researchers toexplore into this matter. Effectiveness of internal audit will contribute to theeffectiveness of the client and the organization as a whole Dittenhofer (2001). Theinternal audit findings and recommendations are clearly crucial to the management ofpublic office to follow through and immediately rectify the problems in the organization.Mihret & Yismaw (2007) suggested that, public sector organizations are required tohave an internal audit function to support effective management in managing publicfunds. So many findings from the research done linked the effectiveness of the internalauditor contribution to effective management and internal control of the agency.According to Okafor & Ibadin (2009) they argue that the internal audit exercises acritical role in improving corporate governance in organizations. In terms ofaccountability and management relationship. Furthermore Saren and De Beelde (2006)found that Internal Auditors are playing a pioneering role in the creation of a higherlevel of risk and control awareness in managing risk in the management system. Internalaudit is a ‘comfort provider’ to the Audit Committee especially in its assurance role andsự tham gia của mình trong việc cải thiện kiểm soát nội bộ. Cooper et al (1996) trên nghiên cứu của họ vềĐiểm chuẩn-một so sánh của kiểm toán nội bộ ở Úc, Malaysia và Hồng Kôngtìm thấy rằng 51,7% của Malaysia CEO và 50,5%