In the backdrop of several recent accounting crises, internal auditing has emerged as a major force in supporting effective controls and risk management. Therefore, internal auditing of the supply chain management performance is one of the strongest and quickest ways to reduce operational costs and provide the company competitive advantages in the global market in times of economic crisis. The purpose of this study was to examine the role of internal audit in improving supply chain management in shipping companies, the questionnaire was used to suit the nature of this study. Also, the survey included 167 participants of these companies. The results indicated a statistically significant relationship between the internal audit (independence and objectivity of internal audit, efficiency of internal audit and internal audit quality) and supply chain management in shipping companies.

This study attempts to study the impact of the moderating role of internal audit between cloud accounting and limiting creative accounting practices in commercial banks. The study utilized a descriptive and analytical approach. The target population of this research consists of all employees of the 13 Jordanian commercial banks listed on the Amman Stock Exchange, while the number of employees in commercial banks is (22,407) employees. This led to the use of a simple random sample of (400) employees. The results found that there is a positive effect of the moderating role of internal audit on the impact of cloud accounting on reducing creative accounting practices in commercial banks. The study suggests that future studies should give recommendations and proposals to improve and develop cloud accounting and internal auditing in commercial banks, increase transparency, monitoring and compliance in accounting and financial operations, and reduce the risks associated with cloud accounting and creative accounting practices.

Internal audit is a bulwark ensuring the integrity of financial statements, a linchpin for stakeholder trust and informed corporate decision-making. With the proliferation of complex financial transactions, audit teams face mounting challenges in deciphering voluminous transactional data to safeguard financial reporting quality. Machine learning has the potential to identify signifiers of financial reporting quality. Within the Design Science Methodology framework, we apply the Random Forest Classifier technique to metrics such as the error rate to enhance financial reporting. We find that the Random Forest Classifier identifies that certain parameters are critical to error detection, which enhance account receivable accuracy, lower receivable account control risk. This research advances the argument that technologically-enhanced internal audit procedures can play a pivotal role in ensuring that financial reporting mirrors the economic reality of the company.

Research on the internal audit function is relevant for improving the quality of governance in organizations. The internal auditor is an important element of government management in the context of realizing good governance by providing quality and effective audit results. The aim of this study is to examine the factors influencing (determinants) the effectiveness of the internal audit function in Indonesian local government organizations. The research samples were 137 respondents. This study used primary data in the form of a questionnaire. The hypothesis testing technique used Partial Least Squares-Structural Equation Modelling (PLS-SEM) analysis. The results of statistical tests showed that independence, competence, and management support could increase the effectiveness of the internal audit function. However, this cooperative relationship does not moderate the influence of competence and management support on the effectiveness of internal audit. The practical implication of this study is that in order to increase the effectiveness of internal audit, internal auditors must uphold an attitude of independence, objectivity and freedom from conflicts of interest in carrying out their professional responsibilities. The practical value of this study also shows that to increase the effectiveness of public sector internal audit, internal and external auditors must increase cooperation to improve the effectiveness of internal audit, especially in discussion activities between internal and external auditors, communication between internal and external auditors, and activities to share working papers between internal and external auditors.

This study aimed to examine the effect of applying extensible business reporting language on the performance of the internal audit. A questionnaire was used to collect the data from 115 of the top managers of firms and internal auditors. Multiple regression methods were employed through SPSS software to test the hypotheses. The results of the study show that the external entity pressure, ease of use of the system, and cost-benefit overload positively and significantly affect the performance of the internal audit. While adapting to previous systems, training their employees, and the successful implementation of the model did not affect the performance of the internal audit.