Regional development and climate change adaptation: a study of the role of legitimacy

This paper presents results from a study of Czech Local Action Groups (LAGs), focusing on gaining knowledge about their internally perceived legitimacy and their potential role in local adaptation to climate change. Former studies on the role of governance networks in climate change adaptation have suggested that these networks' legitimacy are crucial for their success. In this article we provide an analytical framework that can be used to address different aspects of local governance networks which are important for their legitimacy and the way they are apt as instruments for climate change adaptation actions. We also present a survey among LAG members that provide empirical data that we discuss in the article. The framework and the data are discussed with reference to existing contributions in the intersection of legitimacy, governance networks and climate change adaptation. A specific aim is to provide research based recommendations for further improving LAGs as an adaptation instrument. In addition, knowledge is generated that will be interesting for further studies of similar local governance initiatives in the climate change adaptation context.Web of Science8322620

AICPA technical practice aids as of June 1, 2009, volume 1

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Factors Determining Internal Audit Quality: Empirical Evidence from Ethiopian Commercial Banks

Internal audit is an important part of the corporate governance structure within an organization. The central objective of this study is to investigate factors determining internal audit quality in Ethiopian commercial Banks. The study has adopted quantitative research approach by employing survey research as a strategy of inquiry. Survey for the quantitative strategy has been used through distributing self-administered questionnaires to 160 internal auditors’ cross-sectional of 15 commercial banks. The Multiple Regression (OLS) has been employed to regress the data obtained via a structured questionnaire of a 5-point Likert scale. The implication of this paper go to inform the members of corporate governance (or board of directors, audit committee, internal auditors and external auditors) to use the findings in to account in their interactions to better equip internal audit function for their role in corporate governance effectiveness. The results of the study indicate that internal auditors in Ethiopian commercial banks believe the performance, competence and use of information technology by internal auditors as significant factors affecting internal audit quality. As a descriptive and regression result shows “performance” is the highest determinant factor of internal audit quality, followed by “competence” and “Information technology” respectively. The study recommends that Ethiopian commercial banks must work to ensure the availability of the key factors to achieve the quality of internal audit function. Keywords: Competence; Ethiopia; Information Technology; Internal audit quality; Objectivity; performance

Best practices : accounting consultations; communications with board of directors/audit committees; communications with the SEC staff

https://egrove.olemiss.edu/aicpa_guides/2126/thumbnail.jp

AICPA technical practice aids as of June 1, 2013

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A Study on the Role and Effectiveness of Internal Audit in Public Enterprises of Nekemte City Administration

Internal audit plays significant role to achieve organizational objectives. Auditors need to be increasingly competent in many different areas in order to do a good job: risk and control analysis, financial analysis, computer technology, etc. An important factor in the professionalization of internal audit is to create a solid ethical climate. Without an ethical environment, laws will never be properly applied, and the legal framework will only be for show.  Failure to address key strategic and operational risks as well as compliance risk in an annual audit programs undermines the effectiveness of the Internal Audit Functions. For effective work performance, internal auditors should have the support of top management and the board of directors. Generally, the effectiveness of internal audit function is influenced by human and capital resources available, the scope of internal audit function and the level of interaction with higher management. In most of public enterprise the objectives, authority, scope, and responsibilities of internal auditing are not spelled out due different factors. Internal auditing is handicapped by a critical shortage of appropriately trained and skilled manpower, inadequate organizational status, and a lack of professional independence. The inadequacies in further professional education and the lack of a coordinated comprehensive training program are critical obstacles to strengthening internal auditing.    Purposively sixpublic Enterprises were selected from the total sixteen public Enterprises found in the city administration.  Both primary and secondary data were used.For Internal Audit to be effective, internal auditors need appropriate competence to achieve their work effectively, and aspects such as education, training, experience and professional qualifications of the internal auditors influence Internal Audit effectiveness. Keywords: Audit; Internal Audit; Audit effectiveness; Public enterprises DOI: 10.7176/EJBM/11-7-05 Publication date:March 31st 201

Looking for a quick fix: How weak social auditing is keeping workers in sweatshop

CCC_05_quick_fix.pdf: 4178 downloads, before Oct. 1, 2020

Report to Blue Ribbon Defense Panel on contract and internal auditing within the Department of Defense

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AICPA technical practice aids as of June 1, 2014

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