Internal Audit and Securisation of Public Funds: A Study in the Cameroonian Context
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 05
Abstract
The objective of this research work is to show the influence of internal audit on the security of public funds within public companies. Thus, the data were collected with the help of a questionnaire from 35 public companies. At the end of the field investigations, the results show that internal auditing through factors such as the qualifications of internal auditors, the size of the audit department, the experience and independence of auditors influences the security of public funds in Cameroon. In view of these results, it is suggested that the Cameroonian government make information available to all staff of public companies on the textsregulating the audit profession, and then provide training that will allow auditorsto update themselves with respect to advances and changes in procedures in their function.
Authors and Affiliations
Aboubakari, Henri Wamba
Evaluation of Customer’s Switching Behavior towards Banking Service Providers in Hanoi
Service quality and customer switching behavior are among the most important factors that affect service firms’ market share and profitability, yet they remain understudied in Vietnam’s service sectors. This study survey...
Unveiling Transparency: A Deep Dive into the Audit Committee's Role in Enhancing Financial Performance of Quoted Manufacturing Companies in Nigeria
This research looks at the critical role that audit committees play in improving the financial performance of Nigerian-listed manufacturing companies. The study, which spans the years 2014 to 2023, looks at how audit com...
SME Working Capital Strategy to Increase Profitability During The Covid-19 Pandemic
The Covid-19 pandemic has an impact not only on the manufacturing sector but also on the SME sector. One way that is done by SMEs is to strengthen financial strategies to maintain the continuity of SME businesses. This s...
Analysis of the Effect of Auditor Independence, and Auditor Ethics on Audit Quality at a Public Accounting Firm in Medan City with Auditor Experience as a Moderating Variable
This study aims to determine the effect of auditor’s independence and auditor’s ethics on audit quality at public accountant office in Medan city with auditor’s experience as moderating variable. The method used in this...
The Role of Leadership Moderation in Explaining the Influence of Talent Management & Culture Organization on Employee Productivity of Pt. Sucofindo (Persero) Makassar Branch
This study aims to determine the role of leadership moderation in explaining the influence of talent management & culture organization on the productivity of PT. Sucofindo (Persero) Makassar Branch. The approach used in...