{"id":"https://openalex.org/W4411002415","doi":"https://doi.org/10.54660/ijsser.2022.1.2.58-74","title":"A Review of Internal Control and Audit Coordination Strategies in Investment Fund Governance","display_name":"A Review of Internal Control and Audit Coordination Strategies in Investment Fund Governance","publication_year":2022,"publication_date":"2022-01-01","ids":{"openalex":"https://openalex.org/W4411002415","doi":"https://doi.org/10.54660/ijsser.2022.1.2.58-74"},"language":"en","primary_location":{"id":"doi:10.54660/ijsser.2022.1.2.58-74","doi":"https://doi.org/10.54660/ijsser.2022.1.2.58-74","is_oa":true,"landing_page_url":"https://doi.org/10.54660/ijsser.2022.1.2.58-74","pdf_url":"https://www.allsocialsciencejournal.com/uploads/archives/20250603133223_SER-2025-3-022.1.pdf","source":{"id":"https://openalex.org/S4387292725","display_name":"International Journal of Social Science Exceptional Research","issn_l":"2583-8261","issn":["2583-8261"],"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 Social Science Exceptional Research","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.allsocialsciencejournal.com/uploads/archives/20250603133223_SER-2025-3-022.1.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5117584812","display_name":"Olasunbo Olajumoke Fagbore","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Olasunbo Olajumoke Fagbore","raw_affiliation_strings":["Independent Researcher , Texas , USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Independent Researcher , Texas , USA","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5117448629","display_name":"Jeffrey Chidera Ogeawuchi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4401726877","display_name":"CBRE Group (United States)","ror":"https://ror.org/027cbpk76","country_code":"US","type":"company","lineage":["https://openalex.org/I4401726877"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jeffrey Chidera Ogeawuchi","raw_affiliation_strings":["CBRE & Boston Properties . Boston MA . USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CBRE & Boston Properties . Boston MA . USA","institution_ids":["https://openalex.org/I4401726877"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5099061124","display_name":"Oluwatosin Ilori","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405286368","display_name":"City of Saskatoon","ror":"https://ror.org/01yeswp15","country_code":"CA","type":"government","lineage":["https://openalex.org/I4405286368"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Oluwatosin Ilori","raw_affiliation_strings":["Independent Researcher , City of Saskatoon , Canada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Independent Researcher , City of Saskatoon , Canada","institution_ids":["https://openalex.org/I4405286368"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5116597902","display_name":"Ngozi Joan Isibor","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ngozi Joan Isibor","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5117584814","display_name":"Azeez Odetunde","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I8408910","display_name":"Cardiff Metropolitan University","ror":"https://ror.org/00bqvf857","country_code":"GB","type":"education","lineage":["https://openalex.org/I8408910"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Azeez Odetunde","raw_affiliation_strings":["Cardiff Metropolitan University , UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Cardiff Metropolitan University , UK","institution_ids":["https://openalex.org/I8408910"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5116845884","display_name":"Bolaji Iyanu Adekunle","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Bolaji Iyanu Adekunle","raw_affiliation_strings":["Data Scientist , GSFEN Limited , Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Data Scientist , GSFEN Limited , Nigeria","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.4661,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.93046364,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"1","issue":"2","first_page":"58","last_page":"74"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8812999725341797,"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"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8812999725341797,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.07360000163316727,"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/T11572","display_name":"Information Technology Governance and Strategy","score":0.01140000019222498,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/internal-control","display_name":"internal control","score":0.9549999833106995},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.5210000276565552},{"id":"https://openalex.org/keywords/coso-framework","display_name":"COSO framework","score":0.8700000047683716},{"id":"https://openalex.org/keywords/cobit-framework","display_name":"COBIT framework","score":0.8650000095367432},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.6290000081062317},{"id":"https://openalex.org/keywords/audit-readiness","display_name":"audit readiness","score":0.531000018119812},{"id":"https://openalex.org/keywords/risk-reduction","display_name":"risk mitigation","score":0.3610000014305115}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.684745728969574},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.6715465188026428},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5892598628997803},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5740825533866882},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5333656668663025},{"id":"https://openalex.org/C36588987","wikidata":"https://www.wikidata.org/wiki/Q4201895","display_name":"Investment fund","level":3,"score":0.5139970183372498},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.511938214302063},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.4951099455356598},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.4222540557384491},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.33439475297927856},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.17984318733215332},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.15215596556663513},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09951958060264587},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.049241870641708374},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.54660/ijsser.2022.1.2.58-74","doi":"https://doi.org/10.54660/ijsser.2022.1.2.58-74","is_oa":true,"landing_page_url":"https://doi.org/10.54660/ijsser.2022.1.2.58-74","pdf_url":"https://www.allsocialsciencejournal.com/uploads/archives/20250603133223_SER-2025-3-022.1.pdf","source":{"id":"https://openalex.org/S4387292725","display_name":"International Journal of Social Science Exceptional Research","issn_l":"2583-8261","issn":["2583-8261"],"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 Social Science Exceptional Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.54660/ijsser.2022.1.2.58-74","doi":"https://doi.org/10.54660/ijsser.2022.1.2.58-74","is_oa":true,"landing_page_url":"https://doi.org/10.54660/ijsser.2022.1.2.58-74","pdf_url":"https://www.allsocialsciencejournal.com/uploads/archives/20250603133223_SER-2025-3-022.1.pdf","source":{"id":"https://openalex.org/S4387292725","display_name":"International Journal of Social Science Exceptional Research","issn_l":"2583-8261","issn":["2583-8261"],"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 Social Science Exceptional Research","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4411002415.pdf","grobid_xml":"https://content.openalex.org/works/W4411002415.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W1558332699","https://openalex.org/W2004153207","https://openalex.org/W2024798798","https://openalex.org/W2527594438","https://openalex.org/W2593540000","https://openalex.org/W2744089514","https://openalex.org/W2770042227","https://openalex.org/W2897635131","https://openalex.org/W3112918399","https://openalex.org/W3118025594","https://openalex.org/W3122877533","https://openalex.org/W3166456043","https://openalex.org/W4247477049"],"related_works":["https://openalex.org/W6949328050","https://openalex.org/W6968338298","https://openalex.org/W4389586867","https://openalex.org/W2185708985","https://openalex.org/W4411041875","https://openalex.org/W4411192609","https://openalex.org/W7081907351","https://openalex.org/W2981168042","https://openalex.org/W7171856628","https://openalex.org/W2885096248"],"abstract_inverted_index":{"This":[0,109,202],"paper":[1,203],"presents":[2],"a":[3,271],"comprehensive":[4],"review":[5,110,154],"of":[6,23,67,139,145,158,183,217],"internal":[7,54,70,118,294],"control":[8,24,55,71,90,210,213,249,260],"and":[9,29,49,60,82,92,105,119,128,170,195,215,224,247,253,259,266,279,298],"audit":[10,38,58,87,101,114,121,190,218,232,240,258,267,290],"coordination":[11,291],"strategies":[12],"in":[13,99,141,165],"investment":[14,41],"fund":[15,42,68,150,262,303],"governance,":[16,69,222],"with":[17,161,221,251,284,296],"particular":[18],"emphasis":[19],"on":[20,136],"the":[21,44,64,75,137,143,180],"integration":[22,216],"frameworks,":[25],"deficiency":[26,185],"tracking":[27,186],"systems,":[28],"IT":[30],"General":[31],"Controls":[32],"(ITGCs)":[33],"oversight.":[34],"Drawing":[35],"from":[36,230],"firsthand":[37],"interactions":[39],"within":[40],"environments,":[43],"study":[45,282],"synthesizes":[46],"current":[47],"practices":[48],"identifies":[50,204],"critical":[51],"touchpoints":[52],"between":[53,117],"design,":[56],"real-time":[57],"collaboration,":[59],"technology-enabled":[61],"compliance.":[62],"In":[63],"evolving":[65],"landscape":[66],"frameworks":[72],"serve":[73],"as":[74,208],"bedrock":[76],"for":[77,287],"financial":[78,147],"integrity,":[79],"regulatory":[80,200],"compliance,":[81],"operational":[83],"resilience.":[84],"However,":[85],"fragmented":[86],"processes,":[88],"siloed":[89],"owners,":[91],"ineffective":[93],"issue":[94],"resolution":[95],"mechanisms":[96],"often":[97],"result":[98],"recurring":[100],"findings,":[102],"delayed":[103],"remediations,":[104],"elevated":[106],"risk":[107,130],"exposure.":[108],"explores":[111],"how":[112,235],"synchronized":[113],"coordination,":[115],"particularly":[116],"external":[120],"teams,":[122],"can":[123,237,269],"eliminate":[124],"redundancy,":[125],"enhance":[126],"transparency,":[127],"accelerate":[129],"mitigation.":[131],"Special":[132],"focus":[133],"is":[134,276],"placed":[135],"role":[138],"ITGCs":[140],"shaping":[142],"effectiveness":[144],"automated":[146],"processes":[148],"across":[149,302],"administration":[151],"systems.":[152,227],"The":[153,281],"highlights":[155],"successful":[156],"models":[157],"ITGC":[159],"collaboration":[160,301],"functional":[162],"audits":[163],"especially":[164],"access":[166],"controls,":[167],"change":[168],"management,":[169],"data":[171],"integrity":[172],"to":[173],"reduce":[174],"material":[175],"weaknesses.":[176],"It":[177],"further":[178],"emphasizes":[179],"growing":[181],"importance":[182],"cross-functional":[184],"platforms":[187],"that":[188,275],"centralize":[189],"comments,":[191],"streamline":[192],"management":[193],"responses,":[194],"monitor":[196],"remediation":[197],"progress":[198],"against":[199],"timelines.":[201],"emerging":[205],"trends":[206],"such":[207],"continuous":[209],"monitoring,":[211],"risk-adjusted":[212],"mapping,":[214],"readiness":[219],"tools":[220],"risk,":[223],"compliance":[225,264],"(GRC)":[226],"Case-based":[228],"insights":[229],"real-world":[231],"walkthroughs":[233],"illustrate":[234],"funds":[236],"adopt":[238],"agile":[239],"methodologies,":[241],"enforce":[242],"accountability":[243],"through":[244],"escalation":[245],"matrices,":[246],"align":[248],"environments":[250],"COSO":[252],"COBIT":[254],"frameworks.":[255],"By":[256],"bridging":[257],"operations,":[261],"managers,":[263],"officers,":[265],"liaisons":[268],"foster":[270],"proactive":[272],"governance":[273],"culture":[274],"audit-ready,":[277],"data-driven,":[278],"investor-focused.":[280],"concludes":[283],"strategic":[285],"recommendations":[286],"implementing":[288],"scalable":[289],"protocols,":[292],"reinforcing":[293],"controls":[295],"automation,":[297],"promoting":[299],"stakeholder":[300],"entities.":[304]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2025-10-10T00:00:00"}