Results 51 to 60 of about 21,718 (162)
Continuous Auditing as a Strategic Tool in Public Sector Internal Audit: The Turkish Case
Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2020 In both public and private sectors, internal audit profession has become a fundamental requirement to improve business processes to achieve strategic goals.
Rasim Sarıkaya +2 more
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Internal Audit Functions Effectiveness influence External Auditors’ Reliance on Internal Audit Work?
African Journal of Accounting and Social Science Studies, 2023 This study examines the influence of internal audit function effectiveness on the extent to which external auditors rely on internal audit function work. A sample of 100 senior external auditors of Tanzanian-listed companies was purposively selected to provide the data.
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Leading an Internal Audit Function for The 21st Century – Experience of Telekom Malaysia
Asian Journal of Accounting Perspectives, 2009 Whilst the management philosophy and strategic thrusts in building an effective internal audit (IA) function are becoming clearer to most CAEs, the future must-win battle is really in Talent Management, as the competition from both outside and inside the
Hashim Mohammed
doaj
SSRN Electronic Journal, 2017 This study seeks to analyze if the national culture has an effect on different characteristics of the internal audit function (IAF). Using an international sample of companies from different industries together with the five cultural dimensions of Hofstede (2001) as proxies for national culture, this study analyzes how cultural differences across ...
Marc Eulerich +1 more
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Internal Audit: “A Necessary Evil” or A Creator of Added Value? [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 The present work focuses on the problem of creating added value by the department (service) of internal audit. This basically is a creator of new value by saving resources and avoiding losses due to disturbing factors that may appear at a certain moment ...
Imbrescu Carmen Mihaela, Peța Crina
doaj
DEFINING MOMENTS IN THE EMERGENCE AND EVOLUTION OF INTERNAL AUDIT IN OUR COUNTRY
Bulletin of "Carol I" National Defense University, 2021 The appearance and improvement of the internal audit activity in the public and private entities from Romania represented and constitutes a natural necessity, a consequence of the tendencies and practices manifested on international and European level ...
Vasile TIMOFTE
doaj
Development of the evaluation function of internal audit
Путеводитель предпринимателя, 2020 The article defines and describes the stages of the transformation of its functions in the evaluation of internal audit, based on a retrospective evaluation of the development of the stages and methodology of internal audit in the credit organizations ...
N. V. Timofeeva
doaj
Audit Financiar, 2018 Public internal audit is asked to provide assurance that the public money is well managed and the existing resources are directed, efficiently and in line with the law, towards the real problems and in respect with the public interest.
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Evaluation of Internal Audit Performance by the Balanced Scorecard (Bs) Method
EIRP Proceedings, 2020 The motivation of studying the ways in which the internal audit activity can be improved as well as the impact that this activity has on the decisions of the entity is justified by the complexity of the internal audit field as well as its rapid ...
Nicoleta Ardeleanu (Trifu)
doaj
Measuring the value of internal audit in the banking industry
Audit Financiar, 2016 The importance of the audit function in banking institutions has considerably increased during the financial crisis, the focus of the management moving to risk management and control processes.
Clara-Iulia Zinca (Voiculescu)
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