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Individual Differences in Language Education: An International Journal 

Feedback Research in Second Language 

Management Issues in Healthcare System

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Artificial Intelligence Knowledge Development

This study examines the symbiotic relationship between Internal Auditing (IA) and Enterprise Risk Management (ERM), demonstrating how the efficiency of one function enhances the other. Specifically, it analyzes the influence of ERM on the IA function and investigates the role of internal auditors in the ERM implementation process, assessing how their involvement may optimize this process. Additionally, the study explores the potential repercussions of auditors' engagement in ERM on their independence and objectivity. Data for this research was gathered through questionnaires distributed to professionals in the field, with conclusions drawn based on the majority of responses. The findings reveal that an established ERM framework significantly boosts the efficiency of the IA process. Internal auditors can leverage ERM's comprehensive data to prioritize their auditing activities more effectively. Furthermore, the study concludes that the involvement of internal auditors in ERM, when confined to advisory capacities, does not compromise their independence or objectivity. This controlled participation ensures that auditors maintain their critical oversight capabilities while contributing to the management of enterprise-wide risks.
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NCAF.2024.12.01.pdf

Review Article

NCAF.2024.12.01.xml

Examining the Synergy Between Enterprise Risk Management and Internal Audit Functions