Assignment Sample on Impact of Internal Auditing in Financial Reporting

1. Introduction and background

The study discusses the ‘effect of internal audits in financial reports’ of an organization. Internal audits, offering risk management and evaluation of the effectiveness of a system provides control over the accounting process. These processes add value to the audits done externally which may or may not be correct in consideration of the organization. Internal audits ensure the compliance of laws, and provides improvements for the outcomes of external audits which may be identified as issues. The study is done on the basis of four articles regarding the issues addressed within the company. The articles offer a wide spectrum on the issues of internal control systems, financial performances and the quality of the report. The issues and impacts have been summarized and concluded with respect to the same addressed issues.

Background

Internal audits play a major role in a company’s operational systems and are held responsible for the accounting systems. The process ensures the integrity of the financial processes and helps with identification of risks and issues which may be futuristic or underlying. Considering the laws and regulations as per International Standards on Auditing regulation within the company or a certain demographic region, internal audits provide suggestions and ideas for improving the operations. As mentioned by Bentley-Goode et al. (2017), the audit process is done within a department by identifying the internal functionalities regarding control process and related issues. The assessment techniques used ensures the understanding and identification of the problems that are to be addressed. Techniques include transaction matching, counting inventories, recalculating previous audits, flowcharts and reconciliation of accounts (Gamayuni, 2018).

The need for internal auditing evolved after the progression of management science to familiarize financial auditing in public firms assuring quality and banking activities. The inclusion of the audit was to ensure change and improvement in the governance of the organization. Global competition calls the need for reliable improvisation in quality and risk management from time to time. As mentioned by Kewo and Afiah (2017), the quality of financial statements is affected due to the internal control systems and audits as they control the functions with adequacy and efficiency. The bounds of the audits comprise the examining and evaluating the quality of performance given by the organization in their responsibilities. As argued by Bentley-Goode et al. (2017), evolutions in internal audits have been done internationally in accordance with the global performance and provides balance within the organization.

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Internal audits give a detailed written report with the critical analysis of the audit process to weigh up the issues within the system. As per the views of Ibrahim et al. (2017), internal audits trace the developments and forms its inception from financial auditing to non-financial auditing to expand the scope of development. The areas of system enhancement, audit performance, internal controlled system and risk management are included. The development in all the specific areas included provides strategies to help in improving the performance of the organization. The overall performance improves the organizational governance and puts a positive impact on the financial auditing of the organization. The information assessed are further used to enhance the functionalities of internal and external audits and decision-making.

2. Issues addressed in the articles

2.1 Article 1: Bentley-Goode, K.A., Newton, N.J. and Thompson, A.M., 2017. Business strategy, internal control over financial reporting, and audit reporting quality. Auditing: A Journal of Practice & Theory, 36(4), pp.49-69.

  1. The internal control over financial reporting (ICFR) of a company is being depicted in the article that would determine the characteristics of the auditors. Two types of action plans are used by the organizations one is the defender plan and the other is the prospector plan (Bentley et al. 2017). The organizations that are using prospector plans are found to have weak internal control in finance than the companies that use defender strategies.
  2. The companies are not always able to have complete control over the internal happenings of the company. The problems that are faced by the organizations are in the control of the internal environment of the organization (Ghafran. and Yasmin, 2018). The higher authority of the companies is not able to manage the problems that are found in the interior of the company. As per the view of Ghafran, and Sullivan (2017), the administrators include the CEO, board of directors, managers as well as experts are found to be discussing the problem several times and finding the appropriate solutions to the issues. The administrators and the finance group of the business need to attend the conference and follow particular theories and frameworks to minimize and remove the issues.
  3. Theoretical framework is being used by the companies to resolve the problem that has arisen in the companies. It provides help by suggesting the possible things that need to be done to improve the present condition of the company (Uyar et al. 2017). It has been found that in the following article the rice and Weber framework is used by the corporations which contain PCAOB’s audit quality indicator to detect the problems along with the Regression method. The main function of the framework is to find out the exact weak point where the problem has originated and ask the shareholders to improve their jobs according to the requirement.
  4. The main scenario of the article is to focus on the growth of the company and to perform such a task the internal part of the company needs to be strong enough. It has been found that if the environment of the organization is not suitable to work it reflects in the quality of the products manufactured by the company (Bentley et al. 2017). It is important to consider the internal environment as an important factor and is needed to be taken care of.
  5. In the following article survey has been done along with the use of the archival method. The survey has been done on the companies that use the prospector action plan to have control over the internal environment. Archival methods are used as previous information such as journals, books and articles help to get knowledge about how to overcome the crisis of the company (Ghafran and Sullivan, 2017).
  6. Random sampling method has been used in the research, nearly 38, 000 observers have been selected. Among them, many of the observers have been eliminated due to the availability of the same quality of information. as per the view of (Rooney et al, 2017), finally, almost 19000 are taken for final sampling.
  7. The validity of the questions in the research is addressed by using different models such as the risk detecting model, multivariate model, and regression model. These models have helped to solve the problems that have been found inside the organizations (Postula et al. 2020). The questions are counted as valid because the strategies adopted by the company make them strong or weak.
  8. The findings are the strategies that are used for the business are useful as it helps to make the company successful and increases the growth of the company. All the shareholders are equally responsible for the problems and it is important for them to understand the strategies and work accordingly (Aureli et al. 2018).
  9. It is highly recommendable for the organization to improve their management capability so that they can have control over the internal audit of the company so that they do not have audit customers who are riskier than before. ICFR is the important portion of the company that needs to be controlled to maintain the quality of the auditors of the firms (Unerman et al. 2018).

2.2 Article 2: Ibrahim, S., Diibuzie, G. and Abubakari, M., 2017. The impact of internal control systems on financial performance: The case of health institutions in upper west region of Ghana. International Journal of Academic Research in Business and Social Sciences, 7(4), pp.684-696.

  1. The article is based on the financial activities of the company that has been performed and its effect on the internal management stem. According to Markota et al. (2018), one of the main advantages of having a strong control system within the organization is to help to protect it from the occurrence of false activities and is able to identify such actions. It has been found that there is a direct proportional connection between the financial department and the internal management sector of the organization.
  2. The question of the research is about the effectiveness of control management inside the organization. As stated by Amiram et al. (2018) it put emphasis on how the internal atmosphere of the company affected the other fields of the organizations. Another question arises on the opinions that have been made on this particular topic for resolving the matter are efficient to solve or not. The next question that comes during research is the reason for the failure of the strategies.
  3. The framework that is used by a maximum number of organizations in recent times is the committee of sponsoring organization of the Treadway Commission (COSO) internal control integrated framework (Ibrahim et al. 2017). The main focus of the above-mentioned framework is on the efficiency of the organization to control its internal atmosphere by setting up strategies.
  4. The feature of the research is to improve the involvement of the stakeholders of the organization in order to meet the satisfaction of the customers. As mentioned by Pamungkas et al. (2017) the main thing that is needed is to monitor all the actions that are being performed in the organization for the production of the output.
  5. In the following research, no specific research method is being mentioned clearly. The technique that has been used in the research can be depicted that the research is qualitative. According to Rahman et al. (2019), the people have been asked to give their view regarding how to control internally and to improve the economic condition of the firms.
  6. Purposive sampling method has been used in the article to collect the data from nearly 49 people who have the characteristics that are needed for the research. The respondents are chosen from almost 5 organizations that have been facing the same problems (Ibrahim et al. 2017). On the basis of 49 observers that are taken from the populations, the research is being done.
  7. The questions that are mentioned above of the respective article are valid as they are related to the topic and are justified. According to the view of Dewayanto et al. (2017), many organizations are facing difficulties in dealing with the issues and are to be solved by taking appropriate measures.
  8. One of the key findings of the study is the honesty and the behaviour of the high authority of the organization towards the workers plays an important factor. As per the view of Apriliana and Agustina (2017), it has been noted that the economic activities of the company are found to be affected by the internal condition of the company.
  9. All the sections are needed to be looked after carefully so the errors in the organization can be detected immediately without further delay. As urged by Liu et al. (2019), many measures have been made to-date but none of them has not been able to provide positive results and are needed to be rectified.

2.3 Article 3: Muchiri, N.W. and Jagongo, A., 2017. Internal auditing and financial performance of public institutions in Kenya: A case study of Kenya Meat Commission. African Journal of Business Management, 11(8), pp.168-174.

  1. The organization that has its reach all over the world is found to be more addicted to internal audits. As sanctioned by Muchiri and Jagongo (2017), the managers of the companies are responsible for looking after the internal segment of the company. The companies are able to reach their goals without facing any obstacles if they have good internal control management.
  2. The research question mentioned in the article is about how is the internal audit relatable with the image of the organization on the global platform. The engagement of the auditors who are in the internal portion is questionable (Roychowdhury et al. 2019).
  3. The framework that is mentioned in the study is the control framework that will assist the company to rectify the portions that are weak. According to the view of Muchiri and Jagongo (2017), the inefficiency of the company can be detected and can be solved with the help of the following framework. It would make the employees of the company for the profession as the decisions are to be changed along with the mechanism for the goodwill of the entire supply chain of the company.
  4. The growth of the company is in the hand of the internal audit control and is needed to be performed to make it successful. The records about the internal audits are needed to be updated on the basis of a definite interval time (Fakhari and Rezaei, 2017). It helps the organization to have control and knowledge about economics.
  5. The data collection method that has been collected for the research is quantitative and is primary data. The analysis of the data has been done by using the time series regression and descriptive techniques (Shankaraiah and Amiri, 2017). The people who are involved in research are surveyed with the help of two types of questionnaires that are close-ended and open-ended.
  6. The respective article has made no exact declaration about the articles being used and has claimed that almost 60 persons are taken as samples from the populations. They have been selected from the different departments of the same organization (Muchiri and Jagongo, 2017). From the above research methods, it can be claimed that the sampling technique of the study is probability sampling as all the employees are from the same firm.
  7. The validation of the investigation is true as throughout the research it has been seen that the presentation of the company depends on the internal factors. It is essential to take necessary precautions and restrictions for the internal audit of the organization (Suryanto and Komalasari, 2019).
  8. The persons or the group of people who are responsible for the internal audits are sincere about their jobs and are able to give their best due to their experiences. As stated by Kewo and Afiah (2017), they have a prominent and effective network of communication both inside and outside the firm that helps them to be experts in their task. The people who are in charge of the account depart are needed to be trained in a proper manner which would increase the efficiency level.
  9. Comprehensive system is needed to be used by the organization so that they are able to control the performance of the finance. As per the view of Wasonga et al. (2020), one recommendation for the firms is to maintain the audit by monitoring it in regular or in a short time period so that the activities can be controlled. The employees who are hired for the respective position are to be highly qualified in the respective field.

2.4 Article 4: Herath, S.K. and Albarqi, N., 2017. Financial reporting quality: A literature review. International Journal of Business Management and Commerce, 2(2), pp.1-14.

  1. The impact of the report of finance on the firm is the main idea of the article. The quality of the accounts details is of high quality so that the frauds that have become nowadays can be neglected by the company (Herath and Albarqi, 2017). The present scenario of the organization on the basis of the financial condition is the main focus of the research.
  2. One of the main problems that have been found in the research is the issues that are present globally related to accounts. There are certain factors in the firms that are disturbing and act as an obstacle in the path of success of the company (Fakhari and Rezaei, 2017).
  3. The Financial Accounting Standard Board (FASB) and International Accounting Standard Board (IASB) have a framework that is used by most organizations for accounting purposes. They are termed as a conceptual framework for financial reporting that is used by the firms to improve the quality of financial reports (Herath and Albarqi, 2017).
  4. The key literature that has been portrayed in the study is to make appropriate decisions at the right time in order to meet the crisis that the company is going through. The report of the accounts is to be in the proper format so that all the fields are represented in a proper manner (Shankaraiah and Amiri, 2017).
  5. Secondary qualitative data is being achieved during the research as it helps to gather more information. The information is collected from journals, published pacers, and books (Suryanto and Komalasari, 2019).
  6. The sampling techniques that are used for the study are not being represented clearly. It has been found that the studies that are done based on the secondary data choose random sampling techniques. It makes the researcher more relevant and an unbiased result is expected to be obtained (Kewo and Afiah, 2017).
  7. Global problems are counted as a problem of the organization as they are a part of it and will affect the financial part. Not only the financial department is responsible for the financial loss or degradation of the company but other stakeholders are equally involved in it. So the questions that are being asked have proper validation (Wasonga et al. 2017).
  8. Some of the findings of the research that is seen in the research is the availability of inappropriate information of the research that has been done before. Gaps are found in the study that can be fulfilled by making more research on the relevant topics (Ghafran and Yasmin, 2018).
  9. It is concluded that more research is needed to be done on the remaining factors of the organization that have an impact on the company. It is recommended that the samples that are taken for the purpose of the research are not appropriate and must be taken in a bigger size to include all the factors responsible (Uyar et al. 2017).

3. Summary

The main goal of the research is to look after the impact of the internal audit of the company’s activities related to accounting. Internal audits depend on certain factors such as the experience of the persons responsible for audits, decisions made by the governance, and the efficiency of the shareholders. The employees that are involved in the particular field are to be well trained so that they are able to detect the frauds available in the market and provide protection to the organization from them. One of the main profits that will be gained by the company is the company will be able to make the announcement of the finance in a better and improved way than before. The auditors and the financiers of the firm share a good connection among themselves that helps in the growth of the company. One of the most highlighted parts is the control of the administration of the firm on the internal audit.

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A new system is needed to be implemented where the company will have a clear view of the present financial situation of the company on a regular basis. It has been noticed that the organization that has been able to establish a healthy relationship with all the partners of the firms has better quality in internal audits. The firms that have maintained all the ethical considerations, rules of the government honesty are able to maintain the internal environment of the organization. The different variables of the companies such as transmission among the employees, information sharing, and cooperation among themselves play an important role that is concluded in the study. The decisions that are made are to be more specific and stricter so that no gaps are present. It is the duty of the company to make all the employees aware of the importance of the internal audits so that they can be more dedicated to their duty.

4. Conclusion

The financial announcements are to be cross-checked and verified from other sources such as banks so that it would protect the company from facing economic loss. As per the view of Rooney et al. (2017) the companies that are selected for the sampling are to be extended such that more firms are to be involved. It helps to make the result more accurate as choosing more employees from the same places may create biases. The companies that are to be taken must be of small and medium as they face a maximum number of problems that would be able to cover all the segments. The validity of the research is to be clearer and more prominent that will help the researcher in the future. The factors that are responsible for the problems are to be managed separately so that the exact place of risk can be detected easily and quick action can be taken.

  • What are the other business strategies that are yet to be used by the firms to solve control over the finance internally?
  • What are the other methods that are available in the market that are not used by corporations to date to improve the standard of the audit? (Postula et al. 2020)
  • What are the factors that are affecting the financial status and are still not mentioned as having relation with the finance department?
  • What is the involvement of the government sectors in the decisions made by the private sectors? (Aureli et al. 2018)
  • Is the communication among the hierarchies of the companies responsible for the risks in the field of internal audits?
  • What are sampling sizes that need to be taken during the research so that they will be able to represent the entire population? (Unerman et al. 2018)
  • How will corporations be able to manage the financial reports on a daily basis to avoid the risks, errors, and delicacy inside the workplace?

References

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Apriliana, S. and Agustina, L., 2017. The analysis of fraudulent financial reporting determinant through fraud pentagon approach. Jurnal Dinamika Akuntansi, 9(2), pp.154-165. Available at: https://journal.unnes.ac.id/nju/index.php/jda/article/viewFile/4036/7453

Aureli, S., Magnaghi, E. and Salvatori, F., 2018. The transposition of the non-financial reporting directive in the UK, France and Italy. Symphonya. Emerging Issues in Management, (1), pp.48-67. Available at: http://symphonya.unicusano.it/article/download/12902/11686

Bentley-Goode, K.A., Newton, N.J. and Thompson, A.M., 2017. Business strategy, internal control over financial reporting, and audit reporting quality. Auditing: A Journal of Practice & Theory, 36(4), pp.49-69. Available at: https://tarjomefa.com/wp-content/uploads/2019/05/9549-English-TarjomeFa.pdf

Dewayanto, T., Kurniawanto, H., Suhardjanto, D. and Honggowati, S., 2017. Audit committee toward internal control disclosure with the existence of foreign directors as moderation variable. Review of Integrative Business and Economics Research, 6(3), p.324. Available at: http://buscompress.com/uploads/3/4/9/8/34980536/riber_6-3_s_a17-209_324-332.pdf

Fakhari, H. and Rezaei Pitenoei, Y., 2017. The impact of audit committee and its characteristics on the firms’ information environment. Iranian Journal of Management Studies, 10(3), pp.577-608. Available at: https://ijms.ut.ac.ir/article_62788_964df77568e1eadc5370346229fdec15.pdf

Gamayuni, R.R., 2018. The effect of internal auditor competence and objectivity, and management support on effectiveness of internal audit function and financial reporting quality implications at local government. International Journal of Economic Policy in Emerging Economies, 11(3), pp.248-261. Available at: http://repository.lppm.unila.ac.id/9950/1/IJEPEE110307%20GAMAYUNI%20published.pdf

Ghafran, C. and O’Sullivan, N., 2017. The impact of audit committee expertise on audit quality: Evidence from UK audit fees. The British Accounting Review, 49(6), pp.578-593. Available at: https://dro.dur.ac.uk/29179/1/29179.pdf

Ghafran, C. and Yasmin, S., 2018. Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise. International Journal of Auditing, 22(1), pp.13-24. Available at:  http://eprints.whiterose.ac.uk/120840/14/IJA%20-%20Final.pdf

Herath, S.K. and Albarqi, N., 2017. Financial reporting quality: A literature review. International Journal of Business Management and Commerce, 2(2), pp.1-14. Available at:  https://www.researchgate.net/profile/Siriyama_Herath/publication/314236476_Financial_Reporting_Quality_A_Literature_Review/links/58bc692d92851c471d563950/Financial-Reporting-Quality-A-Literature-Review.pdf

Ibrahim, S., Diibuzie, G. and Abubakari, M., 2017. The impact of internal control systems on financial performance: The case of health institutions in upper west region of Ghana. International Journal of Academic Research in Business and Social Sciences, 7(4), pp.684-696. Available at: https://www.researchgate.net/profile/Mohammed_Abubakari7/publication/325123872_The_Impact_of_Internal_Control_Systems_on_Financial_Performance_The_Case_of_Health_Institutions_in_Upper_West_Region_of_Ghana/links/5df76289299bf10bc35f17bb/The-Impact-of-Internal-Control-Systems-on-Financial-Performance-The-Case-of-Health-Institutions-in-Upper-West-Region-of-Ghana.pdf

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Kewo, C.L. and Afiah, N.N., 2017. Does quality of financial statement affected by internal control system and internal audit?. International Journal of Economics and Financial Issues, 7(2), p.568. Available at: http://repo.unima.ac.id/id/eprint/1123/1/out.pdf

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Markota Vukić, N., Vuković, R. and Calace, D., 2018. Non-financial reporting as a new trend in sustainability accounting. Journal of Accounting and Management, 7(2), pp.13-26. Available at: https://hrcak.srce.hr/file/287147

Muchiri, N.W. and Jagongo, A., 2017. Internal auditing and financial performance of public institutions in Kenya: A case study of Kenya Meat Commission. African Journal of Business Management, 11(8), pp.168-174. Available at:  https://www.researchgate.net/profile/Ambrose_Jagongo/publication/316837077_Internal_auditing_and_financial_performance_of_public_institutions_in_Kenya_A_case_study_of_Kenya_Meat_Commission/links/5d3713094585153e591a60ea/Internal-auditing-and-financial-performance-of-public-institutions-in-Kenya-A-case-study-of-Kenya-Meat-Commission.pdf

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Postula, M., Irodenko, O. and Dubel, P., 2020. Internal Audit as a Tool to Improve the Efficiency of Public Service. European Research Studies, 23(3), pp.699-715. Available at: https://www.researchgate.net/profile/Marta_Postula/publication/342434587_Internal_Audit_as_a_Tool_to_Improve_the_Efficiency_of_Public_Service/links/5ef646d84585155050736801/Internal-Audit-as-a-Tool-to-Improve-the-Efficiency-of-Public-Service.pdf

Rahman, M.M., Meah, M.R. and Chaudhory, N.U., 2019. The impact of audit characteristics on firm performance: an empirical study from an emerging economy. The Journal of Asian Finance, Economics, and Business, 6(1), pp.59-69. Available at: https://www.koreascience.or.kr/article/JAKO201915658235985.pdf

Rooney, H., Aiken, B. and Rooney, M., 2017. Q. Is Internal Audit Ready for Blockchain?. Technology Innovation Management Review, 7(10), pp.41-44. Available at: https://www.timreview.ca/sites/default/files/Issue_PDF/TIMReview_October2017.pdf#page=41

Roychowdhury, S., Shroff, N. and Verdi, R.S., 2019. The effects of financial reporting and disclosure on corporate investment: A review. Journal of Accounting and Economics, 68(2-3), p.101246. Available at: https://fardapaper.ir/mohavaha/uploads/2020/07/Fardapaper-The-effects-of-financial-reporting-and-disclosure-on-corporate-investment-A-review.pdf

Shankaraiah, K. and Amiri, S.M.S., 2017. Audit committee quality and financial reporting quality: a study of selected Indian companies. Journal of Accounting and Business Dynamics, 4(1), pp.1-18. Available at: https://core.ac.uk/download/pdf/208134209.pdf

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Suryanto, T. and Komalasari, A., 2019. Effect of mandatory adoption of international financial reporting standard (IFRS) on supply chain management: A case of Indonesian dairy industry. Uncertain Supply Chain Management, 7(2), pp.169-178. Available at: http://growingscience.com/uscm/Vol7/uscm_2018_26.pdf

Unerman, J., Bebbington, J. and O’dwyer, B., 2018. Corporate reporting and accounting for externalities. Accounting and business research, 48(5), pp.497-522. Available at: https://www.tandfonline.com/doi/pdf/10.1080/00014788.2018.1470155

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Wasonga, J.K., Nyamute, W., Omoro, N. and Lishenga, L., 2020. Audit Committee Attributes, Firm Characteristic and Financial Reporting Quality of the State-owned Commercial Enterprises in Kenya. African Development Finance Journal, 4(2), pp.104-131. Available at: http://uonjournals.uonbi.ac.ke/ojs/index.php/adfj/article/download/586/602

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