Results 221 to 230 of about 22,906 (256)

Signalling of internal audit effectiveness

South African Journal of Accounting Research, 2022
This article is based on the DCom study of thefirst author at the University of Pretoria under the supervision of the co-authors. (https://repository.up.ac.za/handle/2263/85675) ; The internal audit function is increasingly recognised as an important internal governance mechanism and consequently factors that contribute to its effectiveness are now an ...
Jabile Brenda Pooe, Karin Barac, Kato Plant, Blanche Steyn   +3 more
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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
Zain, Mazlina, Zaman, Mahbub, Mohamed, Zulkifflee   +2 more
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Target effectiveness of internal audit

Buhuchet v zdravoohranenii (Accounting in Healthcare), 2023
The article presents the main definitions of the effectiveness of internal audit. The analysis of the regulatory regulation of the effectiveness of internal audit is carried out. The target effectiveness of internal audit is determined. The constituent elements of the effectiveness of internal audit are given.
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Measurement of the Effectiveness of Internal Audits in Public Sector

2021
Abstract Country and company bankruptcies at international level have put the economies of the world and countries in a difficult position. As a result of these negative developments, the measurement of the effectiveness of internal audits system together with accounting and audits have become important. The unit that plays a key role
Kılıç, Burcu İşgüden, Kuvat, Özlem, Boztepe, Engin   +2 more
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The Effect of Internal Auditing on External Audit Work

The Journal of Cost Analysis, 1986
(1986). The Effect of Internal Auditing on External Audit Work. The Journal of Cost Analysis: Vol. 3, No. 1, pp. 33-38.
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Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness

Auditing: A Journal of Practice & Theory, 2021
SUMMARY I investigate the impact that adherence to the Institute of Internal Auditors' Core Principles has on the likelihood that an internal auditor's effectiveness is threatened through pressure to modify valid audit findings. I use responses from the Institute of Internal Auditors' 2015 Common Body of Knowledge Practitioner Survey to ...
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The Effect of Continuous Auditing on the Relationship between Internal Audit Sourcing and the External Auditor's Reliance on the Internal Audit Function

Journal of Information Systems, 2013
ABSTRACT Prior research indicates that external auditors are willing to rely to a greater extent on the work of the internal audit (IA) function when the function has been outsourced, or co-sourced, as opposed to maintained in-house. This article addresses the extent to which this relationship between IA sourcing and external auditor ...
Bruce I. Davidson, Naman K. Desai, Gregory J. Gerard   +2 more
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The Effects of Internal Audit’s Core Principles on Audit Characteristics

Journal of International Accounting Research
ABSTRACT We investigate the effect that adherence to the Institute of Internal Auditors’ Core Principles has on mission-based internal audit (IA) characteristics. Using 255 survey responses from Chief Audit Executives in Germany, Switzerland, and Austria, we find that adherence to the Core Principles is associated with a greater scope of
Christopher G. Calvin, Marc Eulerich
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The Use and Effectiveness of the Internal Audit Function on an External Audit

SSRN Electronic Journal, 2014
Research into the Internal Audit Function was conducted in an effort to determine whether the work of this function is useful and effective in an External Audit Engagement. Expert information from relevant professional resources and regulatory agencies was reviewed to obtain viewpoints on whether or not using the Internal Audit Function is a benefit or
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MEASURING AND ASSESSMENT OF INTERNAL AUDIT’S EFFECTIVENESS [PDF]

The Journal of the Faculty of Economics - Economic, 2009
The evolution of internal auditing in the last period was a very dynamic one, being affected by the increasing attention for its role in corporate governance, especially because of its links with internal control and risk management systems.
Bota-Avram Cristina, Palfi Cristina
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