An assessment of an instrument with which to conduct internal audits

• Main Authors: Kasim M.A.B., Bt Mohd Hanafi S.R., Aziz A.A., Hancock D.R.
• Other Authors: 58592002600
• Format: Book Chapter
• Published: Nova Science Publishers, Inc. 2023
• Subjects: COSO ERM; Enterprise risk management (ERM); Framework; Internal auditing
• Institution: Universiti Tenaga Nasional

As a result of the financial demise of several international corporations in recent years, the need for competent internal audits has received significant attention. Although most corporations conduct internal audits, their effectiveness has often been suspect and many of the existing instruments wi...