Results 201 to 210 of about 31,486 (252)

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 ...
Zulkifflee Mohamed, Mazlina Mat Zain, Nava Subramaniam   +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

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

Internal environmental audits: The role of the internal audit department

Eco-Management and Auditing, 1995
AbstractStaff from an organisation's internal audit department have a part to play in environmental audits. The image of internal auditors as financial inspectors is outdated and they can make a potential contribution, in conjunction with others, to an environmental audit through a professional, objective evaluation of the strength of controls within ...
openaire   +1 more source

Internal Auditing

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, Barišić, Ivana, Žager, Lajoš   +2 more
  +5 more sources

HISTORICAL DEVELOPMENT OF INTERNAL AUDIT AND INTERNAL AUDIT ARRANGEMENT

2023
Internal auditing is an independent and impartial assurance and consulting activity conducted to improve and add value to the organization's activities. Internal audit; while it was a unit covering only accounting and financial issues in the first periods of its implementation, today it has transformed into a unit that provides direction and ...
openaire   +1 more source

Internal audit

Educational Management Administration & Leadership, 2014
This study seeks to confirm if internal audit, a corporate control process, is functioning effectively in Australian public universities. The study draws on agency theory, published literature and best-practice guidelines to develop an internal audit evaluation framework.
openaire   +3 more sources

INTERNAL AUDITING.

The Accounting Review, 1943
Abstract The subject of internal auditing is receiving increasing attention because of the recognition given by accounting authorities and governmental regulations to its importance in determining the scope of audit necessary as a basis for an independent accountant's certificate.
openaire   +1 more source

The Digital Transformation of Auditing and the Evolution of the Internal Audit

2022
‎‎‎The main objective of this book is to provide both academics and practitioners with a global vision of the evolution of internal auditing in a fast-changing business landscape driven by digital transformation.Digital transformation has been first associated with the emergence and the development of new technologies (artificial intelligence ...
openaire   +1 more source