Results 101 to 110 of about 50,191 (158)

Internal Audit Attributes and External Audit's Reliance on Internal Audit: Implications for Audit Fees

International Journal of Auditing, 2012
This study aims to examine two aspects of internal audit quality, namely internal audit competency and internal audit contribution to financial statement audits. Consistent with the substitution view, this study predicts a negative relationship between the competency aspects of internal audit (the tenure of the existence of internal audit in the ...
Wan Fadzilah Wan Yusoff, Nava Subramaniam, Zulkifflee Mohamed   +2 more
exaly   +2 more sources

Influence of audit committees on internal audit conformance with internal audit standards

Managerial Auditing Journal, 2015
Purpose – This study aims to provide empirical evidence of the association between audit committee characteristics and internal audit conformance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA). Design/methodology/approach
exaly   +2 more sources

The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees

International Journal of Auditing, 2015
Corporate governance mandates and listing rules identify internal audit functions (IAF) as a central internal control mechanism. External auditors are expected to assess the quality of IAF before placing reliance on its work. We provide evidence on the effect of IAF quality and IAF contribution to external audit on audit fees. Using data from a matched
Mahbub Zaman, Zulkifflee Mohamed
exaly   +3 more sources

Internal Auditing in Hospitals

Hospital Topics, 2003
The authors analyzed two national surveys to determine answers for two basic questions: How do the roles of internal auditors compare with those of their counterparts in other industries and to what extent over the past 6 years have the activities of internal auditors changed?
Don, Edwards, Jim, Kusel, Tom, Oxner
openaire   +2 more sources

The Audit Committee and Internal Audit

Managerial Auditing Journal, 1993
Audit committees have been established with varying success in recent years. Although they should have a broad mandate to deal with a range of corporate issues, the committees often concentrate primarily on external audit reviews. This tendency can be addressed through the development of a close relationship between the audit committee and internal ...
openaire   +1 more source

Factors associated with IT audits by the internal audit function

International Journal of Accounting Information Systems, 2010
Abstract Responses from a large sample of 1029 chief audit executives (CAEs) from Australia, Canada, New Zealand, the UK/Ireland, and the US are used to estimate the proportion of time spent by the internal audit functions (IAFs) on information technology (IT) audits.
Mohammad Abdolmohammadi, Scott R. Boss
openaire   +1 more source