Results 121 to 130 of about 20,412 (159)

How the internal audit function is evolving

Strategic Direction, 2021
Purpose 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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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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Internal Audit Functions in Cyber Security Governance

2023
Cyber-attacks have been brought into the critical risk category with rising technology usage and emerging developments in digital transformation that have been dominating service sectors like banking. The assurance of the validity of the activities, which are being coordinated in cyber security governance mechanisms of the banks, is needed to ensure ...
Seval Kardeş Selimoğlu, Mustafa Hakan Saldı   +1 more
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Planning individual audit engagements of the internal audit function

2021
Planiranje 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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BUILDING AN INTERNAL AUDIT FUNCTION

EDPACS, 2021
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Audit committee, internal audit function and earnings management: evidence from Jordan

Meditari Accountancy Research, 2019
PurposeThis study aims to examine the influence of audit committee existence and internal audit function on the earnings management of companies.Design/methodology/approachThis paper uses generalised least squares regression to investigate the influence of audit committee existence, internal audit function and the interaction of these two mechanisms on
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INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES [PDF]

Studies in Business and Economics, 2010
This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and regulatory framework.
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Leading the Internal Audit Function

EDPACS, 2016
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Bacterial motility: machinery and mechanisms

Nature Reviews Microbiology, 2021
Navish Wadhwa, Howard C Berg
exaly  

Dynamical memristors for higher-complexity neuromorphic computing

Nature Reviews Materials, 2022
Suhas Kumar, Xinxin Wang, John Paul Strachan   +2 more
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