Effect of Audit Commitees on the Implementation of Internal
发布时间：2021-01-15 12:46
本文旨在探讨南苏丹国有企业审计委员会的特点及其对南丹审计建议实施的影响。这项研究包括以下五个内容:调查国有企业审计委员会对全国审计厅审计法案的合规水平;探讨南苏丹国有企业审计委员会的特点;探讨审计委员会的特点如何影响内部审计的建议的实施;研究审计委员会和内部审计部门之间的关系如何影响审计建议的实施;就如何提高国有企业对审计法案2011的合规性为国家审计厅提供建议。通过比例分层抽样,对苏丹101家国有企业进行了抽样调查。本文采用问卷和访谈的方式分别收集定量和定性数据,并采用混合方法研究设计对定性和定量两种数据进行了进行了描述和多元回归分析。研究结果表明,平均而言,在南苏丹的大多数国有企业都建立了审计委员会,而这些企业平均都遵守了 NAC法案。通过研究分析结果显示,审计委员的特点、审计委员会的专业水平、会议的频率、支持程度、与IAF的关系以及IAF的独立性,这些因素与审计建议实施的水平呈正相关关系。然而,审计委员会的规模及其报酬对审计建议的实施水平产生了消极影响。该研究建议修订2011年的《NAC法案》,并根据目前建立和管理审计委员会的全球标准调整其框架。
【文章来源】：华中师范大学湖北省 211工程院校 教育部直属院校
【文章页数】：75 页
【学位级别】：硕士
【文章目录】：
ACKNOWLEDGEMENT
摘要
ABSTRACT
CHAPTER ONE: INTRODUCTION
1.1. Background
1.2. Statement of the problem
1.3. Purpose of the study
1.4. Objectives
1.5. Justification of the Study
1.6. Scope of the study
1.7. Limitations of the study
1.8. Operational Definition of key Terms
CHAPTER TWO: REVIEW OF LITERATURE
Audit committees and Audit Recommendations
2.1. Evolution of Audit Committees in the World
2.1.1. Evolution of Audit Committees in the USA
2.1.2. Evolution of Audit Committees in the UK
2.1.3. Evolution of Audit committees in South Africa
2.1.4. Evolution of Audit Committees in South Sudan
2.2. Audit Committees and International Standards
2.3. Functions of Audit Committees
2.4. Compliance Requirements of Audit committees
2.5. Essential characteristics of audit committees
2.5.1. The level of expertise of Audit committee members
2.5.2. Size of Audit committees
2.5.3. Frequency of Audit committee meetings
2.5.4. The level of independence
2.5.5. Tenure and Remuneration of the Committee
2.6. Effect of Audit Characteristics on the implementation of Auditrecommendations
2.7. Effect of Audit and Audit committee Relationship on the implementationof Audit recommendations
2.8. Theoretical Principle on Audit committees and Implementation of InternalAudit recommendations
2.8.1. Corporate Governance Theory
2.8.2. Agency Theory
2.9. Critical Review
2.10. Conceptual Framework
2.11. Summary of the Review and Research Gaps
CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY
3.1. Research Design
3.2. Research Methodology
3.3. Target Population
3.4. Sampling Design and Sample size
3.5. Research Instruments
3.5.1. Questionnaire
3.5.2. Interview schedule
3.6. Piloting of the Research Instruments
3.7. Data Collection
3.8. Data analysis
CHAPTER FOUR: DATA ANALYSIS AND RESULTS
4.1. Descriptive Statistics
4.2. Compliance of Audit Committee to the National Audit Chamber Act
4.2.1. Establishment of Audit Committees
4.2.2. Membership of Audit Committees
4.2.3. Appointment of Audit Committee Members
4.2.4. Minimum qualifications for members of Audit Committees
4.3. Committee Meetings, Communication and Committee Reporting
4.3.1. Frequency of Meeting within the Committee
4.3.2. Frequency of Audit Committee Reporting
4.3.3. Frequency of meeting with the Entity's Chief executive
4.3.4. Availability of succession plan in Business enterprises
4.4. Relationship between Audit Committee and Internal Audit Function
4.4.1. Frequency of evaluating Internal Audit functions
4.4.2. Frequency of meetings between Audit Committee and InternalAudit Function
4.4.3 Committee Involved in Appointment of Chief Internal Audit （CIA）
4.4.4. Level of Support of Audit Committees
4.4.5. Cross Tabulation between Security of tenure and Frequency of AC meetings
4.5. Effect of Audit committees on Implementation of Audit Recommendations
4.5.1. Descriptive Statistics of predictor variables and AuditRecommendations
4.5.2. Correlation between Predictor and outcome variable
4.5.3. OLS Regression between predictor variable and outcome variable
INTERPRETATION
CHAPTER FIVE: FINDINGS AND RECOMMENDATIONS
5.1. Findings
5.1.1. Characteristics and level of Compliance of Audit Committee's tothe National Audit Chamber act of 2011
5.1.2. Effect of characteristics of AC's on Implementation of AuditRecommendations
5.1.3. Effect of the relationship between AC and IAF on theimplementation of Recommendations
5.2. Conclusion
5.3. Suggestions and Contribution to the Literature
5.4. Recommendations and Implications for future Research
REFERENCES
APPENDIX A
本文编号：2978896
【文章来源】：华中师范大学湖北省 211工程院校 教育部直属院校
【文章页数】：75 页
【学位级别】：硕士
【文章目录】：
ACKNOWLEDGEMENT
摘要
ABSTRACT
CHAPTER ONE: INTRODUCTION
1.1. Background
1.2. Statement of the problem
1.3. Purpose of the study
1.4. Objectives
1.5. Justification of the Study
1.6. Scope of the study
1.7. Limitations of the study
1.8. Operational Definition of key Terms
CHAPTER TWO: REVIEW OF LITERATURE
Audit committees and Audit Recommendations
2.1. Evolution of Audit Committees in the World
2.1.1. Evolution of Audit Committees in the USA
2.1.2. Evolution of Audit Committees in the UK
2.1.3. Evolution of Audit committees in South Africa
2.1.4. Evolution of Audit Committees in South Sudan
2.2. Audit Committees and International Standards
2.3. Functions of Audit Committees
2.4. Compliance Requirements of Audit committees
2.5. Essential characteristics of audit committees
2.5.1. The level of expertise of Audit committee members
2.5.2. Size of Audit committees
2.5.3. Frequency of Audit committee meetings
2.5.4. The level of independence
2.5.5. Tenure and Remuneration of the Committee
2.6. Effect of Audit Characteristics on the implementation of Auditrecommendations
2.7. Effect of Audit and Audit committee Relationship on the implementationof Audit recommendations
2.8. Theoretical Principle on Audit committees and Implementation of InternalAudit recommendations
2.8.1. Corporate Governance Theory
2.8.2. Agency Theory
2.9. Critical Review
2.10. Conceptual Framework
2.11. Summary of the Review and Research Gaps
CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY
3.1. Research Design
3.2. Research Methodology
3.3. Target Population
3.4. Sampling Design and Sample size
3.5. Research Instruments
3.5.1. Questionnaire
3.5.2. Interview schedule
3.6. Piloting of the Research Instruments
3.7. Data Collection
3.8. Data analysis
CHAPTER FOUR: DATA ANALYSIS AND RESULTS
4.1. Descriptive Statistics
4.2. Compliance of Audit Committee to the National Audit Chamber Act
4.2.1. Establishment of Audit Committees
4.2.2. Membership of Audit Committees
4.2.3. Appointment of Audit Committee Members
4.2.4. Minimum qualifications for members of Audit Committees
4.3. Committee Meetings, Communication and Committee Reporting
4.3.1. Frequency of Meeting within the Committee
4.3.2. Frequency of Audit Committee Reporting
4.3.3. Frequency of meeting with the Entity's Chief executive
4.3.4. Availability of succession plan in Business enterprises
4.4. Relationship between Audit Committee and Internal Audit Function
4.4.1. Frequency of evaluating Internal Audit functions
4.4.2. Frequency of meetings between Audit Committee and InternalAudit Function
4.4.3 Committee Involved in Appointment of Chief Internal Audit （CIA）
4.4.4. Level of Support of Audit Committees
4.4.5. Cross Tabulation between Security of tenure and Frequency of AC meetings
4.5. Effect of Audit committees on Implementation of Audit Recommendations
4.5.1. Descriptive Statistics of predictor variables and AuditRecommendations
4.5.2. Correlation between Predictor and outcome variable
4.5.3. OLS Regression between predictor variable and outcome variable
INTERPRETATION
CHAPTER FIVE: FINDINGS AND RECOMMENDATIONS
5.1. Findings
5.1.1. Characteristics and level of Compliance of Audit Committee's tothe National Audit Chamber act of 2011
5.1.2. Effect of characteristics of AC's on Implementation of AuditRecommendations
5.1.3. Effect of the relationship between AC and IAF on theimplementation of Recommendations
5.2. Conclusion
5.3. Suggestions and Contribution to the Literature
5.4. Recommendations and Implications for future Research
REFERENCES
APPENDIX A
本文编号：2978896
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