.... Originality/value This study is among the first examining the role of carbon risk and the moderating effect of EMTs on tangible asset impairment. This study sheds light on the pivotal role that EMTs play in risk management and accounting practices by reinforcing the identification of climate...

...: governance, the effectiveness of IA, the relationship between internal auditors and other parties and risk management to provide directions for future research. This study found that IA literature did not provide the integrated knowledge of internal audit functions (IAFs) and the factors that could...

... 18 11 2019 13 01 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Risk management Soft information Banking system Financial reporting data Information criteria Non-performing loans In 2006-2016 period, World Bank statistics...

... in the performance of the required functions of committees. Audit committees can still improve their effectiveness in their performance of certain key functions in the areas of oversight over risk management, governance, financial reporting, internal control and support for the external audit function. Audit...

...A.C. Venter The high occurrence of procurement fraud requires the management of an enterprise, the risk manager of the enterprise and the internal auditor to address procurement fraud risks effectively within the enterprise risk management concept. The purpose of the article is to explain...

... the changes successfully address the challenges facing the internal auditing profession. Standards for the Professional Practice of Internal Auditing Risk Management Governance Control Consulting Assurance © MCB UP Limited 2001 The relationship between the new IIA Standards and the internal...