Purpose - This study aims at understanding and explaining the issues related to the independence of internal audit Police Officers at the Ministry of Interior in Sudan. Design/methodology/approach - A qualitative research approach and study case design had been used by this study. Data were gathered through semi-structured interviews, document materials reviews, and observations. Findings - The study found that the application of the independence principle is limited. This is due to the constraint of the command system followed by the Police Force. In spite of that, substantial improvement has been achieved by the internal auditors at the Ministry of Interior in Sudan. The internal audit department is supported by a number of decrees that enhanced its organizational rank and the independence of individual internal audit Police Officers. Practical implications – In view of challenges of internal audit independence police officers, the current case study research contributes to enha.....

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Purpose - This study aims at understanding and explaining the issues related to the independence of internal audit Police Officers at the Ministry of Interior in Sudan. Design/methodology/approach - A qualitative research approach and study case design had been used by this study. Data were gathered through semi-structured interviews, document materials reviews, and observations. Findings - The study found that the application of the independence principle is limited. This is due to the constraint of the command system followed by the Police Force. In spite of that, substantial improvement has been achieved by the internal auditors at the Ministry of Interior in Sudan. The internal audit department is supported by a number of decrees that enhanced its organizational rank and the independence of individual internal audit Police Officers. Practical implications – In view of challenges of internal audit independence police officers, the current case study research contributes to enha.....

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The objective of this paper is to analyze the development of an effective internal Shariah audit framework for Islamic banks in Bahrain using Islamic agency theory. The questionnaire method and Islamic agency theory were used to examine the independence and effectiveness of internal Shariah audits. The insights from the study are gained through the Islamic agency theory, which has a direct relationship with the degrees of independence and effectiveness. The findings indicate that a well-founded Islamic agency theory could potentially be used as the theoretical foundation in building a conceptual, multifaceted framework. This research fills a gap in terms of the level of development for an effective internal Shariah audit framework in Islamic banks using Islamic agency theory. ? 2021 AESS Publications...

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The aim of current study is to critically review some of the recently published articles tackling the concept and the importance of Game-based learning to come up with some practical recommendation that can be used in developing the mechanism of applying the concept and how we can use it during the COVID-19. The study recommends that to develop teaching methods and students? skills as well, by investing more in AI techniques which will create more usable games in teaching and learnings during and after COVID-19. Furthermore, educational institutions need to adopt and foster digital literacy to enhance the level of using the technology inside and outside the classroom which will enhance the learners? skills and decrease the risk of spreading the virus. ? 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG...

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Purpose: This paper aims to examine bases of effectiveness in internal Shariah auditing undertaken in Islamic financial institutions (IFIs). Design/methodology/approach: This paper is theoretical in approach taking, as its starting-point, an extensive literature review. From a general agency theory, an Islamic agency theory is articulated and then applied to ascertain attributes of internal Shariah audit effectiveness revolving around the concept of independence. Findings: Effective internal Shariah auditing, as a mechanism of assuring Shariah compliance by IFIs, varies directly with the degree of independence enjoyed by internal Shariah auditors themselves. The research propounds that an articulated Islamic agency theory holds potential to serve as a theoretical foundation to build a multi-dimensional conceptual framework based on independence utile for evaluating internal Shariah audit effectiveness. Research limitations/implications: Evidence is drawn strictly from secondary sources.....

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The aim of this study was to investigate the impact between Internal Control Components (ICC) and the Financial Performance (FP) of the Iraqi banking sector. The selected components were control environment, control activity, risk assessment, information & communication, and monitoring. The theoretical framework in this study was based on the Agency theory. A quantitative approach using Structural Equation Modelling (SEM) was utilised as the main study design. The data was collected from a group of respondents comprising CFO, CEO, Accountants, Internal Auditors, and Audit Committee selected through non-random purposive sampling. The actual survey questionnaire was distributed to 365 respondents, and the data were analysed using SEM to determine the impact between Internal Control Components and Financial Performance. The study results indicated that the Internal Control Components have a significant impact on Financial Performance. The positive significant relation were control activit.....

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Purpose: The aim of this study is to look into the factors that influence the level of ethics and integrity in Malaysian public sector. Design/methodology/approach: This study uses a quantitative approach by delivering 128 questionnaires to Federal Chief Integrity Officers (CIOs), of which 83 were received and usable. The data were analysed using multiple regression analysis and descriptive statistics. Findings: The quality of CIO in terms of competency, work performance and ethical climate has significant impact on the level of ethics and integrity. According to the study, having certified CIOs who can effectively perform their function and promote and nurture a transparent ethical climate are critical for the Malaysian Federal government to maintain a high level of ethics. Employees who have a high level of ethics are more likely to stay with the organization. Practical implications: In addition, this study will assist policymakers in taking the required actions to strengthen public .....

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