{"id":"https://openalex.org/W4408970152","doi":"https://doi.org/10.54660/.ijmrge.2021.2.1.781-790","title":"Enhancing Financial Integrity Through an Advanced Internal Audit Risk Assessment and Governance Model","display_name":"Enhancing Financial Integrity Through an Advanced Internal Audit Risk Assessment and Governance Model","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W4408970152","doi":"https://doi.org/10.54660/.ijmrge.2021.2.1.781-790"},"language":"en","primary_location":{"id":"doi:10.54660/.ijmrge.2021.2.1.781-790","doi":"https://doi.org/10.54660/.ijmrge.2021.2.1.781-790","is_oa":true,"landing_page_url":"https://doi.org/10.54660/.ijmrge.2021.2.1.781-790","pdf_url":"https://www.allmultidisciplinaryjournal.com/uploads/archives/20250329154826_MGE-2025-2-141.1.pdf","source":{"id":"https://openalex.org/S4210181739","display_name":"International Journal of Multidisciplinary Research and Growth Evaluation","issn_l":"2582-7138","issn":["2582-7138"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Multidisciplinary Research and Growth Evaluation","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.allmultidisciplinaryjournal.com/uploads/archives/20250329154826_MGE-2025-2-141.1.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5116754322","display_name":"Kolade Olusola Ogunsola","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kolade Olusola Ogunsola","raw_affiliation_strings":["Independent Researcher , United Kingdom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Independent Researcher , United Kingdom","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5116754321","display_name":"Emmanuel Damilare Balogun","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Emmanuel Damilare Balogun","raw_affiliation_strings":["Independent Researcher , USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Independent Researcher , USA","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.6342,"has_fulltext":true,"cited_by_count":63,"citation_normalized_percentile":{"value":0.95790604,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":100},"biblio":{"volume":"2","issue":"1","first_page":"781","last_page":"790"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8276000022888184,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8276000022888184,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.14970000088214874,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.0071000000461936,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-integrity","display_name":"financial integrity","score":0.9409999847412109},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.9340000152587891},{"id":"https://openalex.org/keywords/audit-risk-assessment","display_name":"audit risk assessment","score":0.9599999785423279},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9089999794960022},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.7279999852180481},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.9620000123977661},{"id":"https://openalex.org/keywords/artificial-intelligence-in-auditing","display_name":"artificial intelligence in auditing","score":0.8870000243186951},{"id":"https://openalex.org/keywords/predictive-analytics","display_name":"predictive analytics","score":0.9409999847412109},{"id":"https://openalex.org/keywords/data-driven-auditing","display_name":"data-driven auditing","score":0.718999981880188},{"id":"https://openalex.org/keywords/automated-compliance-monitoring","display_name":"automated compliance monitoring","score":0.9380000233650208},{"id":"https://openalex.org/keywords/sarbanes-oxley-act","display_name":"Sarbanes-Oxley Act","score":0.9599999785423279},{"id":"https://openalex.org/keywords/basel-accords","display_name":"Basel Accord","score":0.9950000047683716},{"id":"https://openalex.org/keywords/anti-money-laundering","display_name":"anti-money laundering","score":0.9980000257492065},{"id":"https://openalex.org/keywords/cybersecurity-risk-management","display_name":"cyber risk management","score":0.9739999771118164},{"id":"https://openalex.org/keywords/whistleblowing","display_name":"whistleblowing","score":0.6679999828338623},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.5989999771118164},{"id":"https://openalex.org/keywords/financial-transparency","display_name":"financial transparency","score":0.5410000085830688},{"id":"https://openalex.org/keywords/regulatory-harmonization","display_name":"regulatory harmonization","score":0.7829999923706055}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6657026410102844},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.6476778984069824},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5647291541099548},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.552182674407959},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.49767735600471497},{"id":"https://openalex.org/C12174686","wikidata":"https://www.wikidata.org/wiki/Q1058438","display_name":"Risk assessment","level":2,"score":0.43347272276878357},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3298294246196747},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3214360773563385},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1677626669406891},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.10039162635803223}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.54660/.ijmrge.2021.2.1.781-790","doi":"https://doi.org/10.54660/.ijmrge.2021.2.1.781-790","is_oa":true,"landing_page_url":"https://doi.org/10.54660/.ijmrge.2021.2.1.781-790","pdf_url":"https://www.allmultidisciplinaryjournal.com/uploads/archives/20250329154826_MGE-2025-2-141.1.pdf","source":{"id":"https://openalex.org/S4210181739","display_name":"International Journal of Multidisciplinary Research and Growth Evaluation","issn_l":"2582-7138","issn":["2582-7138"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Multidisciplinary Research and Growth Evaluation","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.54660/.ijmrge.2021.2.1.781-790","doi":"https://doi.org/10.54660/.ijmrge.2021.2.1.781-790","is_oa":true,"landing_page_url":"https://doi.org/10.54660/.ijmrge.2021.2.1.781-790","pdf_url":"https://www.allmultidisciplinaryjournal.com/uploads/archives/20250329154826_MGE-2025-2-141.1.pdf","source":{"id":"https://openalex.org/S4210181739","display_name":"International Journal of Multidisciplinary Research and Growth Evaluation","issn_l":"2582-7138","issn":["2582-7138"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Multidisciplinary Research and Growth Evaluation","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8046000003814697}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4408970152.pdf","grobid_xml":"https://content.openalex.org/works/W4408970152.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7220213825","https://openalex.org/W4399262129","https://openalex.org/W7158791355","https://openalex.org/W7133242264","https://openalex.org/W7206196102","https://openalex.org/W4412364549","https://openalex.org/W4411041875","https://openalex.org/W7220011149","https://openalex.org/W7124678197","https://openalex.org/W7204848882"],"abstract_inverted_index":{"Financial":[0],"integrity":[1],"is":[2,120],"fundamental":[3],"to":[4,108,135],"the":[5,29,67,90,97,121,151,177,196,215,221,235,238,299],"stability":[6],"and":[7,22,38,51,59,73,78,104,112,159,171,205,226,244,259,277,294,310,326,331],"sustainability":[8],"of":[9,31,70,92,99,117,123,144,153,179,198,217,240,301],"global":[10,278],"financial":[11,43,49,61,82,137,164,186,211,250,290,321,333],"systems,":[12,270],"requiring":[13],"robust":[14],"internal":[15,34,71,126,207],"audit":[16,35,127,246,256,269],"mechanisms,":[17],"comprehensive":[18],"risk":[19,36,93,110,128,147,181,242,257],"assessment":[20,37,94,129,148,182,258],"models,":[21,276],"effective":[23,146],"governance":[24,39,189,232,260,275],"frameworks.":[25],"This":[26],"paper":[27,86,140,194,282],"explores":[28],"role":[30,152,239],"an":[32,145],"advanced":[33,302],"model":[40,130],"in":[41,48,162,184,192,209,248,255],"enhancing":[42],"integrity,":[44,322],"addressing":[45],"key":[46,76],"challenges":[47],"oversight,":[50],"mitigating":[52],"risks":[53],"associated":[54],"with":[55,264],"fraud,":[56],"regulatory":[57,203,218,279,292,312],"non-compliance,":[58],"unethical":[60],"practices.":[62,84],"It":[63,213],"begins":[64],"by":[65,284],"examining":[66],"theoretical":[68],"foundations":[69],"auditing":[72,106],"governance,":[74,309],"highlighting":[75],"models":[77,183],"frameworks":[79],"that":[80,131,175],"shape":[81],"oversight":[83],"The":[85,139,188,281],"then":[87],"delves":[88],"into":[89],"evolution":[91],"methodologies,":[95],"emphasizing":[96,150],"integration":[98,300],"artificial":[100],"intelligence,":[101],"predictive":[102],"analytics,":[103,155,303],"data-driven":[105],"techniques":[107],"enhance":[109],"detection":[111],"mitigation.":[113],"A":[114],"critical":[115],"aspect":[116],"this":[118,193],"study":[119,236],"development":[122],"a":[124,265,328],"sophisticated":[125],"leverages":[132],"technological":[133],"advancements":[134],"strengthen":[136],"oversight.":[138],"outlines":[141],"essential":[142],"components":[143],"framework,":[149],"data":[154],"automated":[156],"compliance":[157],"monitoring,":[158],"industry":[160,172],"benchmarks":[161],"improving":[163],"transparency.":[165],"Additionally,":[166],"it":[167],"presents":[168],"case":[169],"studies":[170],"best":[173],"practices":[174],"demonstrate":[176],"effectiveness":[178],"enhanced":[180,304],"preventing":[185],"irregularities.":[187],"framework":[190],"proposed":[191],"underscores":[195],"importance":[197],"corporate":[199,231,295],"transparency,":[200],"ethical":[201],"leadership,":[202],"compliance,":[204],"strong":[206],"controls":[208],"ensuring":[210],"integrity.":[212],"evaluates":[214],"impact":[216],"policies,":[219],"including":[220],"Sarbanes-Oxley":[222],"Act,":[223],"Basel":[224],"Accords,":[225],"anti-money":[227],"laundering":[228],"frameworks,":[229],"on":[230,267],"structures.":[233],"Furthermore,":[234],"highlights":[237],"cybersecurity":[241,308],"management":[243],"blockchain-based":[245],"mechanisms":[247],"strengthening":[249],"accountability.":[251],"Future":[252],"research":[253],"opportunities":[254],"are":[261],"also":[262],"discussed,":[263],"focus":[266],"AI-driven":[268],"blockchain":[271],"transparency":[272],"solutions,":[273],"behavioral":[274],"harmonization.":[280],"concludes":[283],"providing":[285],"strategic":[286],"policy":[287],"recommendations":[288],"for":[289,298],"institutions,":[291],"bodies,":[293],"entities,":[296],"advocating":[297],"whistle-blower":[305],"protections,":[306],"stronger":[307],"cross-border":[311],"cooperation.":[313],"By":[314],"implementing":[315],"these":[316],"measures,":[317],"organizations":[318],"can":[319],"fortify":[320],"mitigate":[323],"systemic":[324],"risks,":[325],"build":[327],"more":[329],"transparent":[330],"resilient":[332],"ecosystem.":[334]},"counts_by_year":[{"year":2026,"cited_by_count":21},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":11},{"year":2022,"cited_by_count":13},{"year":2021,"cited_by_count":8}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-03-30T00:00:00"}