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All Journal The Indonesian Accounting Review Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Saikou Conteh
Universitas Airlangga
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Audit Expectation GAP in The Public Sector of The Gambia Saikou Conteh; Hamidah Hamidah
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2489

Abstract

In the private sector, the audit expectations deficit is a big concern. The audit expectations divide, on the other hand, is a new problem in the public sector that has received little attention from researchers. Just a few studies on the audit expectations deficit in the public sector have been conducted so far in the sense of financial audit. In the background of the above, this study centered on the audit expectations difference. The study was motivated by the importance of the financial audit feature in the Gambian public sector, as well as recent developments related to this type of audit in the country (such as rising expectations among users and associated problems in practice). As a result, the study aims to assess whether or not there is a difference in audit expectations in the Gambian public sector. According to the results of this report, there is an audit expectations deficit in the Gambian public sector when it comes to performance auditing. Interviews indicate that there is a broad gap in audit standards on several auditing topics. These include fraud detection exercises, management, executive and other parties' impact on auditors, audit report format, and widening the audit mandate to include policy merits.
Empirical Review on Factors that Determine an Internal Audit Effectiveness Saikou Conteh
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2077

Abstract

The goal of this study is to give a framework that explains how internal audit effectiveness may be operationalized and what factors can influence that effectiveness. Internal audits have become one of the most important tools for companies to ensure that their processes follow standard standards and standards. Internal audits provide numerous benefits that have been widely documented in the literature. Organizations, on the other hand, find it difficult to measure the performance of internal audits and to understand the aspects that determine audit effectiveness. A systematic literature study was done to identify relevant articles, as well as to gather and synthesize evidence on the operationalization of internal audit effectiveness and the factors that may influence internal audit effectiveness. Following a thorough review of the relevant studies, a comprehensive set of possibly affecting elements was developed. The systematic review's findings are compiled into a framework. The findings of this study will aid in a better understanding of the current status of internal audit effectiveness research, including the elements that influence it, as well as gaps and potential for future research. Understanding how internal audit effectiveness may be measured, as well as the elements that may influence it, can help organizations better understand their current performance and, ultimately, improve it in the future.
Co-Authors Hamidah, Hamidah