ACKNOWLEDGEMENT | 第5-6页 |
摘要 | 第6-7页 |
ABSTRACT | 第7页 |
CHAPTER ONE: INTRODUCTION | 第14-20页 |
1.1. Background | 第14-16页 |
1.2. Statement of the problem | 第16-17页 |
1.3. Purpose of the study | 第17页 |
1.4. Objectives | 第17页 |
1.5. Justification of the Study | 第17-18页 |
1.6. Scope of the study | 第18页 |
1.7. Limitations of the study | 第18页 |
1.8. Operational Definition of key Terms | 第18-20页 |
CHAPTER TWO: REVIEW OF LITERATURE | 第20-44页 |
Audit committees and Audit Recommendations | 第20-21页 |
2.1. Evolution of Audit Committees in the World | 第21-25页 |
2.1.1. Evolution of Audit Committees in the USA | 第22-23页 |
2.1.2. Evolution of Audit Committees in the UK | 第23页 |
2.1.3. Evolution of Audit committees in South Africa | 第23-24页 |
2.1.4. Evolution of Audit Committees in South Sudan | 第24-25页 |
2.2. Audit Committees and International Standards | 第25页 |
2.3. Functions of Audit Committees | 第25-26页 |
2.4. Compliance Requirements of Audit committees | 第26-28页 |
2.5. Essential characteristics of audit committees | 第28-34页 |
2.5.1. The level of expertise of Audit committee members | 第29-30页 |
2.5.2. Size of Audit committees | 第30-31页 |
2.5.3. Frequency of Audit committee meetings | 第31-32页 |
2.5.4. The level of independence | 第32页 |
2.5.5. Tenure and Remuneration of the Committee | 第32-34页 |
2.6. Effect of Audit Characteristics on the implementation of Auditrecommendations | 第34-37页 |
2.7. Effect of Audit and Audit committee Relationship on the implementationof Audit recommendations | 第37-39页 |
2.8. Theoretical Principle on Audit committees and Implementation of InternalAudit recommendations | 第39-41页 |
2.8.1. Corporate Governance Theory | 第39-40页 |
2.8.2. Agency Theory | 第40-41页 |
2.9. Critical Review | 第41-42页 |
2.10. Conceptual Framework | 第42-43页 |
2.11. Summary of the Review and Research Gaps | 第43-44页 |
CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY | 第44-48页 |
3.1. Research Design | 第44页 |
3.2. Research Methodology | 第44页 |
3.3. Target Population | 第44页 |
3.4. Sampling Design and Sample size | 第44-45页 |
3.5. Research Instruments | 第45-46页 |
3.5.1. Questionnaire | 第45页 |
3.5.2. Interview schedule | 第45-46页 |
3.6. Piloting of the Research Instruments | 第46页 |
3.7. Data Collection | 第46页 |
3.8. Data analysis | 第46-48页 |
CHAPTER FOUR: DATA ANALYSIS AND RESULTS | 第48-66页 |
4.1. Descriptive Statistics | 第48-49页 |
4.2. Compliance of Audit Committee to the National Audit Chamber Act | 第49-53页 |
4.2.1. Establishment of Audit Committees | 第49-51页 |
4.2.2. Membership of Audit Committees | 第51页 |
4.2.3. Appointment of Audit Committee Members | 第51-52页 |
4.2.4. Minimum qualifications for members of Audit Committees | 第52-53页 |
4.3. Committee Meetings, Communication and Committee Reporting | 第53-55页 |
4.3.1. Frequency of Meeting within the Committee | 第53页 |
4.3.2. Frequency of Audit Committee Reporting | 第53-54页 |
4.3.3. Frequency of meeting with the Entity's Chief executive | 第54-55页 |
4.3.4. Availability of succession plan in Business enterprises | 第55页 |
4.4. Relationship between Audit Committee and Internal Audit Function | 第55-59页 |
4.4.1. Frequency of evaluating Internal Audit functions | 第56页 |
4.4.2. Frequency of meetings between Audit Committee and InternalAudit Function | 第56-57页 |
4.4.3 Committee Involved in Appointment of Chief Internal Audit (CIA) | 第57页 |
4.4.4. Level of Support of Audit Committees | 第57-58页 |
4.4.5. Cross Tabulation between Security of tenure and Frequency of AC meetings | 第58-59页 |
4.5. Effect of Audit committees on Implementation of Audit Recommendations | 第59-64页 |
4.5.1. Descriptive Statistics of predictor variables and AuditRecommendations | 第59-60页 |
4.5.2. Correlation between Predictor and outcome variable | 第60-61页 |
4.5.3. OLS Regression between predictor variable and outcome variable | 第61-64页 |
INTERPRETATION | 第64-66页 |
CHAPTER FIVE: FINDINGS AND RECOMMENDATIONS | 第66-70页 |
5.1. Findings | 第66-68页 |
5.1.1. Characteristics and level of Compliance of Audit Committee's tothe National Audit Chamber act of 2011 | 第66-67页 |
5.1.2. Effect of characteristics of AC's on Implementation of AuditRecommendations | 第67-68页 |
5.1.3. Effect of the relationship between AC and IAF on theimplementation of Recommendations | 第68页 |
5.2. Conclusion | 第68-69页 |
5.3. Suggestions and Contribution to the Literature | 第69页 |
5.4. Recommendations and Implications for future Research | 第69-70页 |
REFERENCES | 第70-73页 |
APPENDIX A | 第73-75页 |