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How to cite this paper
APA: Jarah, B., Jarrah, M & Al-Zaqeba, M. (2022). The role of internal audit in improving supply chain management in shipping companies. Uncertain Supply Chain Management, 10(3), 1023-1028.
Chicago/Turabian: Jarah, B., Jarrah, M & Al-Zaqeba, M. 2022. "The role of internal audit in improving supply chain management in shipping companies." Uncertain Supply Chain Management 10, no. 3 (2022): 1023-1028.
AMA: Jarah, B., Jarrah, M & Al-Zaqeba, M. The role of internal audit in improving supply chain management in shipping companies. Uncertain Supply Chain Management. 2022;10(3):1023-1028.
References
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Al Matarneh, G. F. (2011). Factors determining the internal audit quality in banks: Empirical Evidence from Jordan. International Research Journal of Finance and Economics, 73(9), 99-108.
Al-Matari, E. M., Al-Swidi, A., & Fadzil, F. H. B. (2014). The effect of the internal audit and firm performance: A proposed research framework. International Review of Management and Marketing, 4(1), 34.
Almatarneh, Z., Jarah, B., & Jarrah, M. (2022). The role of management accounting in the development of supply chain performance in logistics manufacturing companies. Uncertain Supply Chain Management, 10(1), 13-18.
Al-Olimat, N. H. (2019). The Impact of Cognitive Creativity in Accounting among Jordanian Internal Auditors on Detecting Creative Accounting Practices, A Field Study. International Journal of Business and Social Science, 10(2).
Bame-Aldred, C. W., Brandon, D. M., Messier Jr, W. F., Rittenberg, L. E., & Stefaniak, C. M. (2013). A summary of research on external auditor reliance on the internal audit function. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 251-286.
Boskou, G., Kirkos, E., & Spathis, C. (2019). Classifying internal audit quality using textual analysis: the case of auditor selection. Managerial Auditing Journal, 34(8), 924-950.
Coetzee, P., & Lubbe, D. (2014). Improving the efficiency and effectiveness of risk‐based internal audit engagements. International Journal of Auditing, 18(2), 115-125.
Goodwin, J., & Yeo, T. Y. (2001). Two factors affecting internal audit independence and objectivity: Evidence from Singapore. International Journal of auditing, 5(2), 107-125.
Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced issues in partial least squares structural equation modeling. Sage publications.
Jabbour, A. B., Jabbour, C., Govindan, K., Kannan, D., & Arantes, A. F. (2014). Mixed methodology to analyze the relationship between maturity of environmental management and the adoption of green supply chain management in Brazil. Resources, Conservation and Recycling, 92, 255-267.
Jarah, B. A. F., & Almatarneh, Z. (2021). The effect of the elements of accounting information system (AIS) on organizational culture (OC)-A field study. Academy of Strategic Management Journal, 20, 1-10.
Jarah, B.A & Iskandar, T. B (2019). THE ROLE OF CHARACTERISTICS OF ACCOUNTING INFORMATION SYSTEMS IN THE IMPROVE THE FINANCIAL PERFORMANCE OF JORDANIAN COMPANIES. International Journal of All Research Writings, 1(11), 32-45.
Jraisat, L. E., & Sawalha, I. H. (2013). Quality control and supply chain management: a contextual perspective and a case study. Supply Chain Management: An International Journal, 18(2), 194-207.
Khan, O., & Burnes, B. (2007). Risk and supply chain management: creating a research agenda. The international journal of logistics management, 18(2).
Kruger, H. A., Steyn, P. J., & Kearney, W. (2002). Determinants of internal audit efficiency. South African Journal of Business Management, 33(3), 53-62.
Mohamadi, M., Yousofvand, D., & Saatsaz, P. (2020). The effect of internal audit, supply chain management and knowledge management on total quality management in food industry companies in Tehran province. Journal of Accounting and Management Vision, 3(32), 101-124.
Moorthy, M. K., Mohamed, A. S. Z., Gopalan, M., & San, L. H. (2011). The impact of information technology on internal auditing. African Journal of Business Management, 5(9), 3523-3539.
Mutchler, J. F. (2003). Independence and objectivity: a framework for research opportunities in internal auditing. Research Opportunities in Internal Auditing, 231, 268.
Ogoun, S., & Atagboro, E. (2020). Internal Audit and Creative Accounting Practices in Ministries, Departments and Agencies (MDAs): An Empirical Analysis. Open Journal of Business and Management, 8(02), 552.
Panayiotou, N. A., Oikonomitsios, S., Athanasiadou, C., & Gayialis, S. P. (2011). Risk assessment in virtual enterprise networks: A process-driven internal audit approach. In Global Business: Concepts, Methodologies, Tools and Applications (pp. 888-910). IGI Global.
Pasula, M., Nerandžić, B., & Radošević, M. (2013). Internal audit of the supply chain management in function of cost reduction of the company. Journal of Engineering Management and Competitiveness (JEMC), 3(1), 32-36.
Petukh, A. V., Safonova, M. F., & Gribushenkova, V. A. (2020). Planning of the Internal Audit of Supply Chain Management in Foreign Economic Activity: Theory and Practice (Internal Audit Planning). International Journal of Supply Chain Management, 9(1), 756.
Prajogo, D., Huo, B., & Han, Z. (2012). The effects of different aspects of ISO 9000 implementation on key supply chain management practices and operational performance. Supply Chain Management: An International Journal, 17(3).
Sari, N. Z., & Susanto, A. (2018). The effect of auditor competency and work experience on information systems Audit quality and supply chain (case study: Indonesian Bank). International Journal Of Supply Chain Management (IJSCM), 7(5), 732-747.
Savčuk, O. (2007). Internal audit efficiency evaluation principles. Journal of Business Economics and Management, 4, 275-284.
Sl Shbail, M., Salleh, Z., & Mohd Nor, N. N. (2018). Antecedents of burnout and its relationship to internal audit quality. Business and Economic Horizons (BEH), 14(1232-2019-871), 789-817.
Stewart, J., & Subramaniam, N. (2010). Internal audit independence and objectivity: emerging research opportunities. Managerial auditing journal, 25(4).
Tavakol, M., & Dennick, R. (2011). Making sense of Cronbach's alpha. International Journal of Medical Education, 2, 53.
Tsai, W. H., Chen, H. C., Chang, J. C., Leu, J. D., Chen, D. C., & Purbokusumo, Y. (2015). Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms. Enterprise Information Systems, 9(7), 725-742.
Tsvetanova, Y. (2014). Features of internal audit in pharmaceutical industry.
Ul-Hameed, W., Mohammad, H., Shahar, H., Aljumah, A., & Azizan, S. (2019). The effect of integration between audit and leadership on supply chain performance: Evidence from UK based supply chain companies. Uncertain Supply Chain Management, 7(2), 311-328.
Yusnaini, Y., Burhanuddin, B., & Hakiki, A. (2020). The role of the supply chain management in responsibility of Indonesian government auditors in detecting corruptions: Analysis of cognitive and moral effects. International Journal of Supply Chain Management, 9(1), 1048-1056.
Al Matarneh, G. F. (2011). Factors determining the internal audit quality in banks: Empirical Evidence from Jordan. International Research Journal of Finance and Economics, 73(9), 99-108.
Al-Matari, E. M., Al-Swidi, A., & Fadzil, F. H. B. (2014). The effect of the internal audit and firm performance: A proposed research framework. International Review of Management and Marketing, 4(1), 34.
Almatarneh, Z., Jarah, B., & Jarrah, M. (2022). The role of management accounting in the development of supply chain performance in logistics manufacturing companies. Uncertain Supply Chain Management, 10(1), 13-18.
Al-Olimat, N. H. (2019). The Impact of Cognitive Creativity in Accounting among Jordanian Internal Auditors on Detecting Creative Accounting Practices, A Field Study. International Journal of Business and Social Science, 10(2).
Bame-Aldred, C. W., Brandon, D. M., Messier Jr, W. F., Rittenberg, L. E., & Stefaniak, C. M. (2013). A summary of research on external auditor reliance on the internal audit function. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 251-286.
Boskou, G., Kirkos, E., & Spathis, C. (2019). Classifying internal audit quality using textual analysis: the case of auditor selection. Managerial Auditing Journal, 34(8), 924-950.
Coetzee, P., & Lubbe, D. (2014). Improving the efficiency and effectiveness of risk‐based internal audit engagements. International Journal of Auditing, 18(2), 115-125.
Goodwin, J., & Yeo, T. Y. (2001). Two factors affecting internal audit independence and objectivity: Evidence from Singapore. International Journal of auditing, 5(2), 107-125.
Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced issues in partial least squares structural equation modeling. Sage publications.
Jabbour, A. B., Jabbour, C., Govindan, K., Kannan, D., & Arantes, A. F. (2014). Mixed methodology to analyze the relationship between maturity of environmental management and the adoption of green supply chain management in Brazil. Resources, Conservation and Recycling, 92, 255-267.
Jarah, B. A. F., & Almatarneh, Z. (2021). The effect of the elements of accounting information system (AIS) on organizational culture (OC)-A field study. Academy of Strategic Management Journal, 20, 1-10.
Jarah, B.A & Iskandar, T. B (2019). THE ROLE OF CHARACTERISTICS OF ACCOUNTING INFORMATION SYSTEMS IN THE IMPROVE THE FINANCIAL PERFORMANCE OF JORDANIAN COMPANIES. International Journal of All Research Writings, 1(11), 32-45.
Jraisat, L. E., & Sawalha, I. H. (2013). Quality control and supply chain management: a contextual perspective and a case study. Supply Chain Management: An International Journal, 18(2), 194-207.
Khan, O., & Burnes, B. (2007). Risk and supply chain management: creating a research agenda. The international journal of logistics management, 18(2).
Kruger, H. A., Steyn, P. J., & Kearney, W. (2002). Determinants of internal audit efficiency. South African Journal of Business Management, 33(3), 53-62.
Mohamadi, M., Yousofvand, D., & Saatsaz, P. (2020). The effect of internal audit, supply chain management and knowledge management on total quality management in food industry companies in Tehran province. Journal of Accounting and Management Vision, 3(32), 101-124.
Moorthy, M. K., Mohamed, A. S. Z., Gopalan, M., & San, L. H. (2011). The impact of information technology on internal auditing. African Journal of Business Management, 5(9), 3523-3539.
Mutchler, J. F. (2003). Independence and objectivity: a framework for research opportunities in internal auditing. Research Opportunities in Internal Auditing, 231, 268.
Ogoun, S., & Atagboro, E. (2020). Internal Audit and Creative Accounting Practices in Ministries, Departments and Agencies (MDAs): An Empirical Analysis. Open Journal of Business and Management, 8(02), 552.
Panayiotou, N. A., Oikonomitsios, S., Athanasiadou, C., & Gayialis, S. P. (2011). Risk assessment in virtual enterprise networks: A process-driven internal audit approach. In Global Business: Concepts, Methodologies, Tools and Applications (pp. 888-910). IGI Global.
Pasula, M., Nerandžić, B., & Radošević, M. (2013). Internal audit of the supply chain management in function of cost reduction of the company. Journal of Engineering Management and Competitiveness (JEMC), 3(1), 32-36.
Petukh, A. V., Safonova, M. F., & Gribushenkova, V. A. (2020). Planning of the Internal Audit of Supply Chain Management in Foreign Economic Activity: Theory and Practice (Internal Audit Planning). International Journal of Supply Chain Management, 9(1), 756.
Prajogo, D., Huo, B., & Han, Z. (2012). The effects of different aspects of ISO 9000 implementation on key supply chain management practices and operational performance. Supply Chain Management: An International Journal, 17(3).
Sari, N. Z., & Susanto, A. (2018). The effect of auditor competency and work experience on information systems Audit quality and supply chain (case study: Indonesian Bank). International Journal Of Supply Chain Management (IJSCM), 7(5), 732-747.
Savčuk, O. (2007). Internal audit efficiency evaluation principles. Journal of Business Economics and Management, 4, 275-284.
Sl Shbail, M., Salleh, Z., & Mohd Nor, N. N. (2018). Antecedents of burnout and its relationship to internal audit quality. Business and Economic Horizons (BEH), 14(1232-2019-871), 789-817.
Stewart, J., & Subramaniam, N. (2010). Internal audit independence and objectivity: emerging research opportunities. Managerial auditing journal, 25(4).
Tavakol, M., & Dennick, R. (2011). Making sense of Cronbach's alpha. International Journal of Medical Education, 2, 53.
Tsai, W. H., Chen, H. C., Chang, J. C., Leu, J. D., Chen, D. C., & Purbokusumo, Y. (2015). Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms. Enterprise Information Systems, 9(7), 725-742.
Tsvetanova, Y. (2014). Features of internal audit in pharmaceutical industry.
Ul-Hameed, W., Mohammad, H., Shahar, H., Aljumah, A., & Azizan, S. (2019). The effect of integration between audit and leadership on supply chain performance: Evidence from UK based supply chain companies. Uncertain Supply Chain Management, 7(2), 311-328.
Yusnaini, Y., Burhanuddin, B., & Hakiki, A. (2020). The role of the supply chain management in responsibility of Indonesian government auditors in detecting corruptions: Analysis of cognitive and moral effects. International Journal of Supply Chain Management, 9(1), 1048-1056.