本文旨在探討南蘇丹國有企業(yè)審計委員會的特點及其對南丹審計建議實施的影響。這項研究包括以下五個內(nèi)容:調(diào)查國有企業(yè)審計委員會對全國審計廳審計法案的合規(guī)水平;探討南蘇丹國有企業(yè)審計委員會的特點;探討審計委員會的特點如何影響內(nèi)部審計的建議的實施;研究審計委員會和內(nèi)部審計部門之間的關(guān)系如何影響審計建議的實施;就如何提高國有企業(yè)對審計法案2011的合規(guī)性為國家審計廳提供建議。通過比例分層抽樣,對蘇丹101家國有企業(yè)進行了抽樣調(diào)查。本文采用問卷和訪談的方式分別收集定量和定性數(shù)據(jù),并采用混合方法研究設(shè)計對定性和定量兩種數(shù)據(jù)進行了進行了描述和多元回歸分析。研究結(jié)果表明,平均而言,在南蘇丹的大多數(shù)國有企業(yè)都建立了審計委員會,而這些企業(yè)平均都遵守了 NAC法案。通過研究分析結(jié)果顯示,審計委員的特點、審計委員會的專業(yè)水平、會議的頻率、支持程度、與IAF的關(guān)系以及IAF的獨立性,這些因素與審計建議實施的水平呈正相關(guān)關(guān)系。然而,審計委員會的規(guī)模及其報酬對審計建議的實施水平產(chǎn)生了消極影響。該研究建議修訂2011年的《NAC法案》,并根據(jù)目前建立和管理審計委員會的全球標(biāo)準(zhǔn)調(diào)整其框架。 

【文章來源】：華中師范大學(xué)湖北省 211工程院校 教育部直屬院校

【文章頁數(shù)】：75 頁

【學(xué)位級別】：碩士

【文章目錄】：
ACKNOWLEDGEMENT
摘要
ABSTRACT
CHAPTER ONE: INTRODUCTION
    1.1. Background
    1.2. Statement of the problem
    1.3. Purpose of the study
    1.4. Objectives
    1.5. Justification of the Study
    1.6. Scope of the study
    1.7. Limitations of the study
    1.8. Operational Definition of key Terms
CHAPTER TWO: REVIEW OF LITERATURE
    Audit committees and Audit Recommendations
    2.1. Evolution of Audit Committees in the World
        2.1.1. Evolution of Audit Committees in the USA
        2.1.2. Evolution of Audit Committees in the UK
        2.1.3. Evolution of Audit committees in South Africa
        2.1.4. Evolution of Audit Committees in South Sudan
    2.2. Audit Committees and International Standards
    2.3. Functions of Audit Committees
    2.4. Compliance Requirements of Audit committees
    2.5. Essential characteristics of audit committees
        2.5.1. The level of expertise of Audit committee members
        2.5.2. Size of Audit committees
        2.5.3. Frequency of Audit committee meetings
        2.5.4. The level of independence
        2.5.5. Tenure and Remuneration of the Committee
    2.6. Effect of Audit Characteristics on the implementation of Auditrecommendations
    2.7. Effect of Audit and Audit committee Relationship on the implementationof Audit recommendations
    2.8. Theoretical Principle on Audit committees and Implementation of InternalAudit recommendations
        2.8.1. Corporate Governance Theory
        2.8.2. Agency Theory
    2.9. Critical Review
    2.10. Conceptual Framework
    2.11. Summary of the Review and Research Gaps
CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY
    3.1. Research Design
    3.2. Research Methodology
    3.3. Target Population
    3.4. Sampling Design and Sample size
    3.5. Research Instruments
        3.5.1. Questionnaire
        3.5.2. Interview schedule
    3.6. Piloting of the Research Instruments
    3.7. Data Collection
    3.8. Data analysis
CHAPTER FOUR: DATA ANALYSIS AND RESULTS
    4.1. Descriptive Statistics
    4.2. Compliance of Audit Committee to the National Audit Chamber Act
        4.2.1. Establishment of Audit Committees
        4.2.2. Membership of Audit Committees
        4.2.3. Appointment of Audit Committee Members
        4.2.4. Minimum qualifications for members of Audit Committees
    4.3. Committee Meetings, Communication and Committee Reporting
        4.3.1. Frequency of Meeting within the Committee
        4.3.2. Frequency of Audit Committee Reporting
        4.3.3. Frequency of meeting with the Entity's Chief executive
        4.3.4. Availability of succession plan in Business enterprises
    4.4. Relationship between Audit Committee and Internal Audit Function
        4.4.1. Frequency of evaluating Internal Audit functions
        4.4.2. Frequency of meetings between Audit Committee and InternalAudit Function
        4.4.3 Committee Involved in Appointment of Chief Internal Audit （CIA）
        4.4.4. Level of Support of Audit Committees
        4.4.5. Cross Tabulation between Security of tenure and Frequency of AC meetings
    4.5. Effect of Audit committees on Implementation of Audit Recommendations
        4.5.1. Descriptive Statistics of predictor variables and AuditRecommendations
        4.5.2. Correlation between Predictor and outcome variable
        4.5.3. OLS Regression between predictor variable and outcome variable
    INTERPRETATION
CHAPTER FIVE: FINDINGS AND RECOMMENDATIONS
    5.1. Findings
        5.1.1. Characteristics and level of Compliance of Audit Committee's tothe National Audit Chamber act of 2011
        5.1.2. Effect of characteristics of AC's on Implementation of AuditRecommendations
        5.1.3. Effect of the relationship between AC and IAF on theimplementation of Recommendations
    5.2. Conclusion
    5.3. Suggestions and Contribution to the Literature
    5.4. Recommendations and Implications for future Research
REFERENCES
APPENDIX A



本文編號：2978896