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DC Field | Value | Language |
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dc.date.accessioned | 2023-11-27T09:06:23Z | - |
dc.date.available | 2023-11-27T09:06:23Z | - |
dc.date.issued | 2023 | - |
dc.identifier.citation | Gherxi, J. (2023). The role of the internal audit function post Covid-19 crisis in Maltese listed companies (Master’s dissertation). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/115967 | - |
dc.description | M. Accty.(Melit.) | en_GB |
dc.description.abstract | Purpose - The objectives of the study were to determine how the role of the internal audit function changed within the local business over the years and especially due to the pandemic, to discover the unforeseen challenges faced by internal auditors during the pandemic period and how such challenges can be mitigated and finally to suggest any recommendations on how to build better business models and approaches for future uncertain events. Design – To address the study's objectives, a qualitative analysis approach was adopted to enable the researcher to understand and explain the phenomenon in a profound manner. A total of fourteen semi-structured interviews were conducted with internal auditors within various Maltese Listed Entities. Findings - The study revealed that the role of the internal audit function did vary significantly over time and throughout the pandemic. It was also shown that unfortunately, the pandemic had an impact on several Maltese Listed Companies’ internal audit departments. The study also showed that even though unprecedented difficulties arose, the internal audit function made sure to mitigate them by examining the controls in place, giving the required and necessary training to various personnel, and adapting to the new scenario with a roll-up-your-sleeves attitude. Notwithstanding the impact that the pandemic caused, it also presented new opportunities and methods, which are likely to be used in the new normal going forward. Finally, new approaches and suggestions for building a better internal audit function were highlighted in the findings, as to prepare them to be better prepared for unforeseen future events. Conclusion – Although the study showed that several internal audit functions were impacted due to the outbreak of the pandemic, it was concluded that the pandemic also paved the way for new practices and suggestions within such departments. Value – This study sheds light and raises more awareness on the position of the internal audit function within the local industry. Considering the changes it had faced throughout its existence and due to the pandemic, it is important that the internal audit function continues to add value within organisations, while it adopts new strategies to remain relevant. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Business enterprises -- Malta | en_GB |
dc.subject | Auditing, Internal -- Malta | en_GB |
dc.subject | COVID-19 Pandemic, 2020- -- Malta | en_GB |
dc.subject | Risk management -- Malta | en_GB |
dc.title | The role of the internal audit function post Covid-19 crisis in Maltese listed companies | en_GB |
dc.type | masterThesis | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Economics, Management and Accountancy. Department of Accountancy | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Gherxi, Janice (2023) | - |
Appears in Collections: | Dissertations - FacEma - 2023 Dissertations - FacEMAAcc - 2023 |
Files in This Item:
File | Description | Size | Format | |
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2318EMAACC597100011906_2.PDF | 1.48 MB | Adobe PDF | View/Open |
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