Advances in Managerial Auditing Research
Vol. 1 No. 3 (2023): June - September

The Role of Internal Auditing in Upholding Corporate Governance Standards

Pangastuti, Leli Agustina (Unknown)



Article Info

Publish Date
30 Sep 2023

Abstract

Purpose: This research explores the internal audit's multifaceted role in maintaining corporate governance standards, focusing on internal audit's contribution to organizational transparency, accountability, and integrity. Research Design and Methodology: This research uses a comprehensive literature review approach, systematically identifying and synthesizing scholarly works, theoretical frameworks, and empirical studies related to internal audit and corporate governance. Findings and Discussion: The results emphasize the importance of the internal audit function in improving organizational transparency, accountability, and integrity through independent assessment of internal control systems, risk management, and regulatory compliance. Implications: This research's implication is to provide practical guidance for organizations in improving governance and risk management. It emphasizes the importance of investing in internal audit, establishing a culture of transparency and accountability, and adopting innovative technologies such as artificial intelligence and machine learning in the audit process.

Copyrights © 2023






Journal Info

Abbrev

AMAR

Publisher

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Managerial Auditing Research publishes original research that promises to advance our understanding of auditing over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including ...