Results 101 to 110 of about 3,270,843 (391)
Reliance of external auditors on internal audit work : a corporate governance perspective
, 2011 The literature suggests an increasing need for interactions among board of directors, management, internal audit and external audit as the four components of corporate governance and presents internal audit as a resource for the other components ...
Admassu, Mengistu Amare +1 more
core +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
CLASSIFICATION AND CHARACTERISTICS OF THE INTERNAL AUDIT PRINCIPLES
Финансы: теория и практика, 2017 The modern requirements to the risk-oriented internal audit necessitate establishment of an internal audit service integrated into the JSC corporate management structure.
A. V. Smetanko
doaj +1 more source
PUBLIC INTERNAL AUDIT LAW - A NEW BRANCH OF LAW IN ROMANIA [PDF]
In Romania, the introduction of internal audit is relatively recent fall in the overall effort to modernize financial management in both private and public sectors. Also, note that the introduction of public sector internal audit is not transposed in the
Valentin – Stelian BADESCU
core
Accountability structures and management relationships of internal audit : an Australian study
, 2011 Purpose – The purpose of this study is to examine the accountability structures and the management relationships of internal audit. In particular, related issues such as the predominant internal audit objectives and the related functions, the ...
Cooper, Barry J. +2 more
core +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
, 2014 Značaj i uloga interne revizije, od začetaka njezina razvoja do danas, u stalnom su usponu. Od početne orijentiranosti formalnom i sadržajnom ispitivanju urednosti i pouzdanosti računovodstvenih evidencija, informacija i kontrola, do ispitivanja postojanja i operativne učinkovitosti sustava internih kontrola te preko nove paradigme fokusiranja na ...
Tušek, Boris +2 more
+4 more sources
Internal Audits at Local Governments. Audit Experiences of the State Audit Office of Hungary [PDF]
Internal audit applied by local government does not fulfil its functions and in reality does not contribute to the proper, regulated, economical, efficient and effective management of local governments. In the majority of local governments internal audit
Tamás Sepsey
core
Agribusiness, EarlyView.ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
Determinan Efektivitas Audit Internal di Inspektorat Provinsi Jawa Timur
Jurnal Ilmiah Akuntansi dan Bisnis, 2018 This effectiveness of internal audit conducted by the Local Government Inspectorate of East Java Province. The purpose of the research conducted is to obtain empirical evidence on the factors that affect the effectiveness of internal audits conducted by ...
Sutaryo Sutaryo
doaj +1 more source