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The role of internal audit standardization in improving the audit quality
Bulletin of the Karaganda university Economy series, 2021Object: The object of the article is to consider the issues of building an internal audit and control system based on international standards of internal audit.Methods: The research used the methods of system analysis, comparative analysis, grouping method, content analysis.Findings: As a result of the study, the relationship between the goals of the ...
D.A. Sitenko +2 more
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An international study of internal audit function quality
Accounting and Business Research, 2017We 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 +2 more
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Quality Assurance for Internal Auditing.
Auditing: A Journal of Practice & Theory, 1984Abstract Reviews the book "Quality Assurance for Internal Auditing," by Urton Anderson.
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International Auditing Standards and Estimation of Auditing Services Quality
Auditor, 2017The article considers the procedure of entering into force and appliance on the territory of the Russian Federation of the international auditing standards, their full list, and auditing quality evaluation criteria in 2017.
N. Loseva, null Лосева
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1997
The standard requires in clause 4.17 that the quality system is audited thoroughly by an appropriately trained team to ensure that the requirements of the standard are being met, and that documented procedures are being observed — in short, that we are doing what we say, and have the records to prove it.
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The standard requires in clause 4.17 that the quality system is audited thoroughly by an appropriately trained team to ensure that the requirements of the standard are being met, and that documented procedures are being observed — in short, that we are doing what we say, and have the records to prove it.
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Quality Assessment in Internal Auditing
2010The purpose of designing a quality assurance program is to assist internal audit in contributing to the creation of value added, and the provision of the belief that the internal audit activity is in accordance with the Standards and Code of Ethics. If the implementation of quality assurance program shows that the internal audit activity comply with ...
Barišić, Ivana, Tušek, Boris
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Quality of Audit Services and Requirements of International Auditing Standards
Auditor, 2018Th e article examines the concept of audit quality and its key elements, the requirements of international audit standards for audit quality control, elements of the quality control system, professional ethics and audit quality, and the content of the principle of independence.
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Internal Audit Quality and Earnings Management
The Accounting Review, 2009ABSTRACT: Internal auditors perform work that is relevant to their host entities' financial reporting processes; yet, little research attention has focused on the effects of internal auditing on companies' external financial reporting. Using a unique and previously unavailable data set, we investigate the relation between internal audit function (IAF ...
Douglas F. Prawitt +2 more
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The Impact of Culture on the Quality of Internal Audit
Journal of Accounting, Auditing & Finance, 2014This study draws on Hofstede’s theoretical framework to examine the impact of different dimensions of culture on the quality of internal audit (QIA) in Saudi Arabia. A sample of chief internal auditors from 67 listed companies has been used to examine the direct effect of the cultural dimensions of power distance, uncertainty avoidance, and ...
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2015
The aim of this study is to find out the relationship between “ 1300 – The Standard of Quality Assurance and Improvement Program” and “Corporate Governance” theoretically, which takes part within International Professional Practices Framework. As a result of the researches in literature, the exterior assesment process, which has been realized within ...
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The aim of this study is to find out the relationship between “ 1300 – The Standard of Quality Assurance and Improvement Program” and “Corporate Governance” theoretically, which takes part within International Professional Practices Framework. As a result of the researches in literature, the exterior assesment process, which has been realized within ...
openaire +1 more source