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How the internal audit function is evolving
Strategic Direction, 2021Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.
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The impact of legislation on the internal audit function
Journal of Accounting & Organizational Change, 2017PurposeThe purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF).Design/methodology/approachThe methodological design/approach was constructed by combining specific aspects of widely known management accounting and organizational change frameworks.
Jones, K. +3 more
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Planning for the Internal Audit Function (Book).
The Accounting Review, 1985Abstract Reviews the book "Planning for the Internal Audit Function," by Efrim Boritz.
Harvey S. Hendrickson, Ira Solomon
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FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT” [PDF]
, 2011 Regardless of the internal audit is carried out the examination and evaluation of all components and activities within an organization or public entity, assesses how it is and use the funds, while respecting the principles of efficiency and effectiveness and provides management information and independent views about to achieving results and managing ...
Ion CROITORU +2 more
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The Impact of Regulation on the Internal Audit Function
SSRN Electronic Journal, 2013The intent of this research is to determine if the IAF can add value to the organization in other ways besides corporate governance. The proposed project will demonstrate through an interpretive process study using case study research how the internal audit function can be a strategic business partner by highlighting its contribution ability in a ...
Kevin K. Jones +3 more
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The Use and Effectiveness of the Internal Audit Function on an External Audit
SSRN Electronic Journal, 2014Research 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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THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION [PDF]
Annales Universitatis Apulensis Series Oeconomica, 2009 The aim of the paper is to provide an overview over the challenges and opportunities thatinternal auditors are going to face with, in the context of current economic and financial worldwide crisis.Using fundamental type of research, but also combining inductive with deductive type of research, we haveidentified several key trends that will certainly ...
Cristina Bota-Avram +2 more
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Planning individual audit engagements of the internal audit function
2021Planiranje interne revizije uključuje dvije međusobno povezane i uvjetovane razine planiranja – planiranje na razini funkcije interne revizije i poslovnog subjekta u cjelini te planiranje na razini pojedinačnog angažmana funkcije interne revizije. Strateški plan interne revizije i godišnji plan interne revizije rezultat su planiranja interne revizije ...
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Discussion of "Factors associated with IT audits by the internal audit function"
International Journal of Accounting Information Systems, 2010openaire +2 more sources