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Publication Type
Journal Article
Author, Analytic
Chevers, J.E.; Chevers, Delroy A.; Munroe, Trevor S.
Author Affiliation, Ana.
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Article Title
The internal audit process and good governance: Toward a research model
Medium Designator
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Connective Phrase
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Journal Title
Academy of Business Research Journal
Translated Title
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Reprint Status
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Date of Publication
2013
Volume ID
1
Issue ID
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Page(s)
48-58
Language
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Connective Phrase
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Location/URL
http:; papers.ssrn.com/sol3/papers.cfm?abstract_id=2629180
ISSN
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Notes
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Abstract
Corporate disasters in the international community such as Enron Corp. and Global Crossing as well as the collapse of major financial institutions in Jamaica like Mutual Life Insurance Company and Century National Bank, have demonstrated the importance of having well established and stringent control measures to enforce good governance practices. It is widely felt that corporate governance reviews and internal audit functions are the top two emerging activities in this domain. However, there is relatively little research in this area in Jamaica, especially the role of Internal Audit on good governance. Hence the research objective is to show that the Internal Audit function can contribute significantly to good governance practices in Jamaica. The study proposes a research model to evaluate the effectiveness of governance in the Jamaica Public Sector.....
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Keywords