MSc in Accounting & Finance Management

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A Study of the Effect of Robotic Process Automation on the Role of the Accountant and the Finance Professional from the Perspective of the Postgraduate in Accounting and Finance in the Irish Job Market.
(Griffith College, 2020) Tatiane Dos Santos Costa
The aim of this dissertation is to explore the competencies required to work with robotic process automation in the Irish job market (RPA). RPA is software that has been a trendy topic in the accounting/financial sector due to its ability to perform repetitive and rule-based processes with high efficiency and efficacy. This research work was based on a literature review and interviews made with two groups of professionals: postgraduates in accounting and finance based in Ireland and, experienced professionals in the accounting industry. The findings underscore that there is a foreseen change in the competencies required in the Irish job market (e.g. programming, mastered analytical thinking, SQL query, IT knowledge) for accounting and finance professionals; however, it is not here yet. The main conclusion to be formed from this work is that regardless of the stage that RPA adoption is in the Irish job market, professionals must prepare themselves to achieve a high level in technological, human, and any other competencies that are perceived as fundamental to remain relevant and build a sustainable and successful career in the RPA era.
A Study on Customer Perception on Social Media Marketing by the Brand "Herbal Strategi"
(Griffith College, 2023) Joseph, Joskutty
In the current era social media social media plays the major role in transferring information to the customers from the company and the sales revenue completely depends on the customer’s perception. So, the study aimed to find out how customers can utilise social media marketing promotions to learn about products and improve their understanding of these things. Henceforth, the study followed to identify customer perception on social media activities by the brand, to understand the perception of consumers regarding information to be seen on Herbal Strategi’s social media handles, to inspect the trustworthiness of social media pages based on information provided by the brand and other consumers and to recommend some changes required in existing strategies. A survey on different social media and consumer perception on social media marketing distributed to 208 participants conducted and results identified that, majority of the participants agreed that those social media platforms provide positive and trustworthy contents to the consumers and perception of consumers on the marketing strategies will affect the brand value. Based on the data analysed, we could conclude that mean response for each statement is significantly different from neutral (p value=<0.05). Also, we could prove that there is a significant relation between gender and responses (p value=<0.05). Regardless of the weakness, future studies may concentrate on individual demands and may require more participants and time.
A Study on the Influence of Green Advertising on the Consumer View of Green Technology and Sustainability: With Special Reference to Millennials in India.
(Griffith College, 2023) Benny, Riyamol
This study examines how green advertising affects Indian millennials' views of green technology and sustainable practises and their likely to adopt them. This research examines how Indian millennials perceive and embrace green technologies and sustainable practises after seeing green ads. This research used structured questionnaires to collect primary data. The sample consisted of Indian 20- and 30-year-olds who had seen eco-friendly product ads. This study considered perception of green technology, adoption of sustainable practises, level of awareness and comprehension of green advertising, different types of green advertising strategies, key factors that motivate adoption of green technology and sustainable practises, influence of green advertising campaigns on motivating factors, and demographic variables. This study analysed data using two statistical approaches. Many-variable correlation and regression analysis are examples. The research found that informative, emotive, and comparison environmental advertising can influence millennials to adopt environmentally friendly technologies and sustainable practises. The research also examines how green advertising may influence millennials in India to choose environmentally friendly technologies.
An Analysis Of IFRS 15 – Impact On The Work Of The Accountant And Practical Difficulties In Implementing And Monitoring
(Griffith College, 2021) Shirish Jayant Merchant
This research study scrutinizes the major challenges and problems that may arise during the implementation and monitoring of IFRS 15, as well as the overall impact on the work of accountants. Previous research on IFRS 15 lacks a detailed understanding of the implementation and monitoring process and the problems encountered, as it was conducted before companies had fully implemented the standard. Therefore, this research aims to provide profound insights into the problems encountered during implementation and the overall impact of IFRS 15 on organizations three years after its implementation. A qualitative approach was adopted for this research, utilizing a constructivist paradigm. The researcher conducted 15 semi-structured in-depth interviews with auditors in Ireland who possess sound knowledge of IFRS 15 and accountants responsible for its implementation. The interview code book was developed based on previous research papers, theoretical frameworks, and identified knowledge gaps. The findings suggest that IFRS 15 is one of the most challenging financial reporting standards to understand, and its impact on accountants' work and the practical challenges encountered during implementation and monitoring vary among companies but have affected all companies to some degree. Specific industries may be impacted more significantly. These findings align with previous studies on the impact and practical difficulties of IFRS 15. The study has limitations, including reliance on responses from the sample population. Additionally, the impact of the COVID-19 situation may have influenced participants' opinions.
AN EMPIRICAL STUDY TO ASSESS THE IMPACT OF CRYPTO MONEY ON THE YOUTH IN KENYA
(Griffith College, 2021) ISABELLA WANGUI KANGETHE
The objective of the study was to assess the impact of crypto money on the youth in Kenya. The study was guided by the following objectives: to determine the social impacts of cryptocurrency on the youth in Kenya, to find out the financial impacts of cryptocurrency on the youth in Kenya, to establish the technological impacts of cryptocurrencies on the youth in Kenya and to investigate the user-risks of cryptocurrencies coins on the youth in Kenya. The study cross-sectional survey design that covered quantitative aspects and data was primary collected through questionnaire from 50 respondents. The analysis of the collected data was done using Statistical Package for Social Sciences covering descriptive and inferential statistics. The findings were presented through tables and figures. The study conclude that social impacts, financial impacts, technological impacts and the user-risks all significantly impact on use of cryptocurrencies coins on the youth in Kenya. The study recommend that social impacts of cryptocurrency use among youths in Kenya should be minimized for instance by implementing regulations that prevent gambling. Youths in Kenya should be encouraged to invest in cryptocurrency as this may enable them to earn some returns. The government should formulate relevant technological infrastructures that allow use of cryptocurrency among youths. The user risks of cryptocurrency should be minimized to encourage their uptake among youths in Kenya. The Central Bank of Kenya should formulate relevant policies and regulations to guide and operationalize the use cryptocurrency in Kenya.
An Examination of the Success of US Venture Capital Funded Companies in the Russian Market.
(Griffith College, 2020) Svetlana Perich
The US venture capital market is perceived to be one of the most successful in the world. Every year the US improves innovation through new creative start-ups which have been emerging for decades. The Russian venture capital market, on the other hand, has experienced difficulties in development for many reasons. Both markets are different from each other, but at the same time they share certain similarities, such as the role of government in the markets. The Russian market lacks development and innovation, letting foreign business fill the gap in the market. The study will show whether the US companies were able to enter the Russian market and offer their products or services, substituting the Russian innovative companies. The study will discuss the venture capital (VC) in general, which will include a consideration of the history of VC, types of investment rounds, business angels and crowdfunding. Then, the US and the Russian VC markets will be analysed in order to determine how they work. Further in the study, a case study will be conducted: eight companies, which began their activity as start-ups and became successful, will be identified. The companies’ annual reports will be used to calculate certain financial ratios to assess their financial and general success in the market. Two years will be compared: the year before and after the funding round. This will lead to a survey of the Russian people to determine how they perceive the chosen companies. All that will help see whether the US companies were able to fill the gap in the Russian market.
An Investigation into the Effects of Transparency of Charities in Brazil.
(Griffith College, 2020) Wesley Braga Silva
This research attempts to ascertain transparency practices and the related financial performance of charitable organisations, and to analyse the financial and non-financial effects of those practices when applied to the context of Brazil. To this end, a sample of 100 charities that won the first awards “100 Best NGOs” promoted by Institute Doar in 2017 was chosen. Medium and large organisations represent a prevalent part (87 NGOs) of the sample (annual average income over 250,000 dollars). The study is divided in 4 stages. In the first and second stages, the author analysed the websites of the organisations and their financial statements, to clarify the transparency practices, and to gather and compare their financial and non-financial information. A survey was sent to all the organisations (39 respondents), utilising international academic theories regarding the effects of transparency for non-profit organisations to identify patterns and differences when those theories are applied to the context of Brazil and also to discover new hypothesis . As the last stage, an interview with 5 participants was conducted to gain a deeper understanding about their transparency practices and its effects. Quantitative and qualitative analysis were applied to interpret the data while comparing the results to international scholars. The study found that among the most common transparency practices of these organisations are: disclosure of the name of the directors and board members of the organisation, and publication of the financial statements and activity report on their websites. Regarding the positive effects of transparency practices, this research concludes that transparency practices can improve relationships and attract many stakeholders to donate and engage with the organisation (individuals,staff,private companies,and the government),it is also considered important for maintaining the trust of society and to bring more security and confidence tothe management of those NGOs for decision making. A negative effect of transparency practices was identified, it can increase the organisation’s costs, but this can also be seen as an investment regarding to the positive effects mentioned before. Financial scandals involving a small group of charities can negatively affect the entire sector and the industry in Brazil seems to be managing to regulate itself.
An Investigation of Issues, Challenges, and Prospects for Small to Mid-Tier Accounting Firms in Dublin, Ireland.
(Griffith College, 2020) Tavonga Keith Magweba
With the existence of an oligopoly in the accounting industry all other existing firms have a smaller market share in the industry. They however, all wish to be able to compete and have a larger market share to compete in. Hence, studying how small to medium firms having an effective Human Resource, effective Firm Management and Industry Regulation can increase their productivity and competitiveness. This study will investigate the issues, challenges and prospects of firms outside of the Big Four. To find the answers to this investigation interviews were conducted. Heuristic interviews were the main tool for data collection and discourse analysis was used to analyse the answers given in the interviews. The results of the study, showed that the best ways for a company to bridge the gap between themselves and the Big Four is to focus on Talent Management, Talent Acquisition. As well as having a defined firm culture and investing in marketing. It can be concluded that these concepts can lead to firm success and increased productivity.
ANALYSIS ON SOCIALLY RESPONSIBLE INVESTMENT USING ECONOMIC, SOCIAL AND GOVERNANCE (ESG) FRAMEWORK IN INVESTMENT DECISION IN INDIA.
(2021) Jolanda Blanche Simoes
Many companies and investors are now showing their concern towards sustainable development and creating awareness of environmental stability and socioeconomic development. The apparent lack of governance during the global financial crisis, the growing threat of global warming, social activism, and other factors have recently led to an agreement on the significance of holistic growth and responsible investment. Environmental, social, and governance (ESG) oriented investing is one such technique that has steadily acquired traction among investors. Under the broader issue of sustainable and responsible investment, the Environmental, Social, and Governance (ESG) theme is a successful portfolio selection strategy (SRI). Through semi-structured interviews conducted with a sample size of six participants, the researcher has chosen a non-probability method. Primary data was collected from semi-structured interviews, and the participants were investors and working professionals actively trading in stocks and other funds. The thesis will cover three main research areas, all interlinked with each other. The first research area will be how rating agencies influence the decision of an investor. The second research area will be the correlation between international governing bodies and Indian government policies for sustainable investment decisions. Finally, the research paper will look at how ESG scores can possibly create market confusion, causing investors to have different views and opinions. All these three areas are covered in the questionnaire framed and answered. This study found that a variety of psychographic and extrinsic factors influenced investors' decisions in relation to investing in ESG funds. Before moving to the analysis part of this research study, the researcher analyzed a case study to state the importance of Environmentally Sustainable Governance for any company. To summarize the research findings, demand and supply are one of the main areas for any investor while making investment choices. The outcome of the study also highlighted that, in addition to price, other factors such as availability of investment options, profits, and awareness also play a major role.
Assessing the Impact of Dividend Policy on Investor Decisions in the Nigerian Banking Sector.
(Griffith College, 2020) Chinedu Okogwu
This study set out to examine the impact of dividend policy on investors’ decision-making, with evidence from the Nigerian banking sector. This research sought to evaluate the dividend policy strategy adopted by the banking sub-sector of the Nigerian Stock Exchange, in relation to the dividend preferences of the investors of major commercial banks within the Nigerian economy. In other to achieve the research objectives, recourse was had to the application of established dividend literature and theories on the Nigerian market or banking sector. Evidence was based on the primary data obtained through the use of semi-structured interviews with participants recruited from the executive members of the Nigerian Investment Forum (NIF). Input from expert body was supplemented with the use survey questionnaire on non-executive member of aforementioned body. Response data from both sources was thereafter subjected to rigorous analysis using the mixed method or approach. Thematic analysis was applied to interpret data from interview conducted and descriptive statistics used for survey data. It was found that banking sector management in Nigeria strategically and adequately utilize payout policies that majorly reflect investor’s preferences by ensuring steady profitability level and valuable, consistent payouts and the right mix of payout-reinvestment options. It was also observed that banks and investors are helped by the much-needed confidence in the sector made possible by adequate regulatory effort and reforms by the Central Bank of Nigeria and other bodies.
Can research and development expenditures affect firm market value? An empirical analysis of the ten most valuable companies in the Nasdaq exchange
(Griffith College, 2021) João Maciel de Alencar
This dissertation investigates the role of research and development in the financial market of firms. This study shows that the proportion of research and development expenditures is higher for companies high ranked in the stock exchange. The empirical analysis emphasized that innovation and technological changes are drivers for companies’ productivity and growth, and the market appears to rewards companies’ efforts to innovate. The role of research and development for the company changed over the years and the importance of this account for the company is positively associated with the capacity of the firm to grow. This research attempted to contextualize research and development as a fragment of how the firm visionary the future, been the financial market the scale of the innovative aspect of the firm. The sample analysed corroborates with prior studies finding positive relation between research and development, market value, financial market, and residual income, as well as highlighted the importance of governments take part in the development of a solid understanding of the role of research and development to the economy.
“Can sustainability accounting practices help companies to attract investment?”
(Griffith College, 2021) Thais Andrade de Oliveira
This study showed that sustainability accounting practices can help companies to attract investment. This study was able to demonstrate that there is a desire from investors for more transparency, sustainability (environmental, social, and economic) and ROI for their investing. Sustainability accounting was shown by this study and the associated research to demonstrate that sustainability accounting can help investors reach these desires, and as such help companies to attract these investments. The approach to conducting this research was an interpretivist one as this approach best aligned to the identified research question. The purpose of the chosen methods of research were analytical and exploratory due to the sentiment analysis that completed with the interviewees. A qualitative approach was adopted to conducting two types of primary data collection – interviews and surveys. The interviews were conducted over video call and the surveys were distributed through contacts and accounting forums / groups. The study identified that sustainability accounting practices are efficacious and if adopted by a company can provide to potential investors the transparency they want from companies when deciding on which company to invest in. It also showed that due to patterns and lack of widespread adoption of sustainability accounting identified, that adopting sustainability accounting could provide a differential and competitive advantage for companies when trying to attract investors.
Challenges faced by the Brazilian Government to Restore Individual Investor Confidence Following the Pandemic
(Griffith College, 2021) Izabelle Almeida Marcelino
This dissertation explores the effects on the Brazilian stock market seen since March 2020 as a result of the Covid-19 pandemic. Stock market volatility in Brazil was exacerbated by the Brazilian government enforcing social restrictions to prevent the spread of the virus. The Brazilian government faced challenges in maintaining a balance between the economy and protecting citizens' health. The social restrictions imposed to protect citizens resulted in decreased profits and, in some cases, permanent closures of businesses. This volatility affected investor confidence in the Brazilian market, leading individual and institutional investors to rethink their portfolio strategies. The dissertation focuses on exploring the correlation between Brazilian government policies and individual investors' confidence in the stock market, with particular reference to the fashion retail industry. The main philosophical approach related to this study was positivism, employing a deductive approach. Primary data was collected via an online survey targeting individuals who invested in the Brazilian stock market. The survey was distributed via social media and completed by 64 respondents. The study showed that the primary data rejected the hypothesis of a significant correlation between the Brazilian government's decisions during the pandemic and individual investors' exposure to the equity market. The research revealed that individual investors increased their exposure to equity investments during the pandemic as an opportunity for potential future returns. Recommendations for future research include covering other stock market industries and variables that could affect individual investors' confidence in protecting their portfolios.
Collaborative Methods In Supply Chain: A Case Of Study In a General Irish Hospital.
(Griffith College, 2020) : Jonathan Willian Malgor das Neves
Over the last decades’ companies in various segments have begun to realize that having more efficient processes within their own organization was no longer enough to ensure a competitive advantage over their competitors, and it was necessary to develop a systemic view of the entire chain that is inserted including its supply chain. Faced with these movements, the health sector realized that to increase its competitiveness, it was necessary to pay attention to supply chain management. Some studies indicate that efficient hospital supply chain management generates positive results such as cost reduction. For this reason, hospitals are increasingly adhering to supply chain management practices and methods. Given the above, the objective of this research was to present the five main methods of collaboration in supply chain management. More specifically, the study sought to look at the supply chain management of a small Irish general hospital and the challenges for implementing collaborative supply chain management practices in this hospital. The study results indicate that the hospital studied is not investing in supply chain collaborative methods and that many process improvement opportunities can be adopted, especially in its IT area that is paramount to the adoption of collaborative practices in the supply chain. The research also indicates that one of the key challenges for implementing collaborative supply chain management methods is a high investment.
Comparison And Contrast Between The Roles Of Management Accounting And Financial Accounting In TATA Motors
(Griffith College, 2021) Jude Allen Xavier
The management accounting system plays a crucial role in overseeing the entire management process within an organization, aiming to lead the company towards a better position through effective strategies and planning to manage operational functions. On the other hand, the financial accounting system focuses on providing strategies to lead the organization to success by measuring financial operations and functions related to budgeting, costs, and pricing. This study delves into the management and financial accounting systems of Tata Motors to provide insights into their impact on the company's growth and development. The research provides comprehensive information on understanding the effects and impacts of both management and financial accounting systems, highlighting their differences and similarities. It also includes discussions on research rationale, questions, approach, structure, and significance to effectively fulfill the research process. Both management and financial accounting systems play critical roles in the decision-making process of the organization, particularly in improving performance through effective strategies and planning. Their importance in strategic decisions cannot be overstated, and this study elaborates on how both systems contribute to developing strategic decisions within Tata Motors. The methodology section follows the research onion model, covering research philosophy, design, strategy, approach, data collection, analysis, sampling, ethical considerations, reliability, validity, and limitations. The data analysis involves both primary and secondary data processes to ensure the validity and accountability of the entire data collection process. The subsequent chapter analyzes the findings and results of the data analysis and collection process to provide a clear understanding of the research outcomes.
Corporate Governance Regulation Practices And Dividend Policies Of The Consumer Goods Industry In Nigeria
(Griffith College, 2021) Ifeoluwa Bamidele. Ajetombi
This study evaluates the effect of corporate governance regulation practices on the dividend policy of twenty consumer goods companies listed on the Nigerian Stock Exchange over the period of 2011 to 2020. Data was collected from the Annual reports and accounts of the. A panel data methodology (Time Fixed-effect regression technique) was employed for the analysis of data. The results reveal that profit and board size have significant positive effects on dividend policy while the number of the Non-Executive Directors (NED), has a significant but negative effect on the dividend policy. Audit committee size has a positive but insignificant effect while gender diversity of the board exhibit negative but insignificant effect. It is suggested that since the major purpose of any firm is producing and delivering long-term sustainable value in a way that is consistent with their obligations as a responsible corporate citizen, then consumer goods firms should therefore view corporate governance not as an end itself but a vital facilitator to maximizing value for all stakeholders. Also, to enhance the level of influence of Corporate Governance on Dividend Policy in the Consumer goods industry, the size of the board should be increased and at the same time reduce the number of NEDs on board as this will make the management to protect not only their interest but the interest of all stakeholders.
Corporation Tax as a strategy to attract Foreign Direct Investment in Ireland
(Griffith College, 2023) Linares Peralta, Fernando German
This qualitative study aims to explain the reasons that make the Corporation Tax Policy work at attracting FDI to Ireland and find out the learnings from this process. The results report that the significance of the Corporation Tax rate is lessening as a result of the coordination among OECD countries, however, it remains as the headline for the process of attracting FDI and the most important factors that contribute to this process along with Corporation Tax rate are Tax Incentives, Market Size, Labour, Business friendly environment, Language and Infrastructure, which are also perceived as the reason why the tax rate works. It was also found out that the increase in the Corporation Tax rate to 15% in the next years is not expected to have a significant impact on companies already established in Ireland, considering their first investment was a bigger decision, and relocation would have to consider additional costs related to the other factors mentioned. The Irish Corporation Tax Policy is perceived to be shaped in accordance with its results in time and complemented with learnings in terms of compliance, fairness and transparency, that coordination brought. The most significant lesson it generated is the fact that lowering the tax rate is not an injustice to the economy, as it helped establish the foundations for FDI and contribute to the creation of employment that increased the collection of tax as a consequence.
Crisis Management: A Study of Climate Change and The Possibility of Reducing its Impact on the Economy Using Sustainable Finance.
(Griffith College, 2020) Debora Sarah Trindade de Andrade
Climate change has been recognized as one of the biggest challenges of current times and has become a topic of considerable study and debate. It is predicted to have irreversible impacts on the ecosystem; however, climate change should also be considered a potential threat to the world economy if not properly and effectively addressed. This research attempted to contextualize climate change as not only a corporate social responsibility concern, but mostly as a crisis management issue, as well as to identify sustainable finance as a part of climate solution. The study is divided in two. Firstly, a survey was delivered to the public to assess climate change awareness and perception around the world. Secondly, a case study was conducted to analyse how Australian and French financial institutions are conducting and addressing climate change-related risks, as well as to analyse how the governments’ actions can influence those businesses. The governance of private and public institutions should be accountable to incorporate the environment into decision-making; stakeholders are responsible to ensure that initiatives are implemented.
Disruption Of Supply Chain And Its Future Trends Amidst The Global Covid-19 Pandemic In The Airline And Manufacturing Industry
(Griffith College, 2021) Harshitha Kaku
The major aspects of the study focus on the elements of changes that have occurred in the supply chain process due to the impact of COVID 19. The primary aim of the research is identified in two specific sections, which focus on finding the impact of COVID 19 on supply chain framework and the future possible changes in the coming years. The major purpose of this study is to identify the impact of COVID 19 pandemic on the supply chain of the manufacturing industry and its future trends. The supply chain plays a key role in the airline industry to reduce the costs of several business functions inside the industry. The growth and development of every business depends on how well the company can adopt the strategies of the supply chain. The supply chain of the airlines follows different strategies such as creating low traffic airlines or reducing the maintenance cost. With the outbreak of COVID 19, there has been an immense effect on the operations of business across diverse segments. Supply chain operations are no different, in this regard. The prospects of identifying the possible implications of pandemic on the supply chain and logistics operations have been largely determined by the on-going business and trade relationships of the different nations with the Chinese market. The reduction in the percentage of good production along with halt in the supply chain has led to a decline in the supply chain sustainability and resilience. For a research work, the data collection process is highly effective to extract proper consequences of the research paper positively. In this research paper, the researcher needs to collect primary data for the positive outcome of the case study. Therefore, the impact of covid-19 in the supply chain business can be enhanced properly. With help of observation methods, researchers can observe the behavioural approach of the covid situation in the supply chain business. By applying the personal interview method, researchers can focus on the individuals to extract their overview on the aspect of covid situation in the supply chain business. Even through the telephonic interview, investigators can connect with potential individuals to extract their thinking point of view over all the impact of covid situation in the supply chain business. Therefore, researchers can obtain feedback to provide a healthy research work. According to the first objective that is to identify the destructive impact of covid-19 on the supply chain process it could be understood that the outbreak impacted the diverse business segments. A negative impact can be witnessed as it led to an economic crisis at the global level. This led researchers to research the scope and probability through which the organization could rebound and bounce back to business. Some of the future Trends that it was established over the utilization of 5G in the aviation industry. With the help of 5G and the Internet of Things massive data could be managed. Finally, management during the pandemic was a crucial element as restrictions were imposed by higher authorities on the pretext of public health and human rights for every individual. Therefore, abiding by the rules created by the authorities it was essential to use effective management strategies within businesses to ensure that the constant flow of business activities continues. Yet with the help of digitalization organizations are able to withhold their businesses and continue the economy to function.
Does Internal Audit Create Value?
(Griffith College, 2020) Marcos Vinicius Santos Reis
Over the last few decades various financial scandals have occurred involving large organisations such as Enron and World-Com in the early 2000s, until those scandals academia had not realised its little knowledge about the internal audit function (IAF). After the implementation of the Sarbanes-Oxley Act (SOX) (2002) in the United States and Bill 198 (2002) in Canada, the IAF quickly gained more visibility and many studies began to explore this new research avenue. Past papers indicate that a strong, independent and competent internal audit could have avoided some scandals by detecting the fraud that was going on in these fraudulent companies. Having this in mind, this research has tried to identify the main challenges faced by an internal audit department and evaluate the main values generated by the IAF. The main objective of this research was to explore the management perception of the internal audit department, to do that a case study with professionals in Brazil from different industries was conducted, the participants of this study were divided between internal auditors and members of management. The study findings suggest that the management perception in relation to the IAF has been changing positively over the years. In most companies analysed, the professionals point out a change in the management consideration of the internal audit suggestions and recommendation, and in some cases the internal audit department is consulted by manager before they make strategic decision.

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