Results 121 to 130 of about 21,718 (162)

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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The Internal Audit Function

2021
The internal audit function is identified in this Chap. 46 as a subject for a proposed future Key Field.
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Internal audit function and AML compliance: the globalisation of the internal audit function

Journal of Money Laundering Control, 2016
Purpose This paper aims to consider the role of internal audit function (IAF) in relation to anti-money laundering (AML) compliance and oversight within global banking. The increasing globalisation of banking functions and the mirrored globalisation of financial crime require a renewed look at the role of internal audit. This paper critically examines
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Correlates of internal audit function involvement in sustainability audits

Journal of Management and Governance, 2020
While an increasing number of organizations are engaging in sustainability activities, assurance of these activities is relatively new. We investigate the presence of risk assessment by internal auditors, industry, internal audit function (IAF) age, and the release of sustainability reporting as correlates of organizations’ involving their IAFs in ...
De Simone Steven, D'Onza Giuseppe, Sarens Gerrit   +2 more
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Are internal auditing practices related to the age of the internal audit function?

Managerial Auditing Journal, 2011
Purpose: This study seeks to analyze and explore whether the organizational profile, the size of the internal audit function (IAF) and internal audit (IA) practices are related to the age of the IAF. Design/methodology/approach: This study is based on data collected from the Common Body of Knowledge study conducted by the Institute of Internal Auditors
Sarens G, ALLEGRINI, MARCO, D'ONZA, GIUSEPPE, Melville R.   +3 more
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An international study of internal audit function quality

Accounting and Business Research, 2017
We investigate organisational and environmental factors that influence firms’ incentives to develop high-quality internal audit functions (IAFs) by using a unique international sample formed by mat...
Like Jiang, Paul André, Chrystelle Richard   +2 more
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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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Outsourcing the internal audit function

Journal of Corporate Accounting & Finance, 1996
AbstractOutsourcing internal auditing presents problems that do not arise with other services. The author discusses those unique problems— and how to handle them.
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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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SUSTAINABLE INTERNAL AUDIT FOR CORPORATE SUSTAINABILITY: THE FUTURE INTERNAL AUDIT FUNCTION

2021
The primary role of the internal audit function is to help decision makers protect the entity and reputation of the organization and to support corporate sustainability. The meaning of Corporate sustainability is balancing the needs of today and the future. Establishing this balance can only be possible by adapting quickly to changing conditions.
GÖRMEN, Murat, KORKMAZ, Goksel
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