Exploring continuous auditing solutions and internal auditing: A research note
Contabilitate şi Informatică de Gestiune, 2019 Research Question: Organizations increasingly buy standardized continuous auditing solutions from vendors rather than develop their own. What opportunities lie in exploring the adoption, implementation and application of such solutions in the context of ...
Pall Rikhardsson +2 more
doaj +1 more source
Audit mode change, corporate governance
China Journal of Accounting Research, 2015 This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode.
Limei Cao, Wanfu Li, Limin Zhang
doaj +1 more source
PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD (Studi kasus pada PT Kereta Api Indonesia (Persero)) [PDF]
, 2018 ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis seberapa besar pengaruh pelaksanaan Risk Based Internal Auditing terhadap Pencegahan Fraud.
Pembimbing, Ruslina Lisda, SE.,M.Si.,Ak.,C.A. +1 more
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Benefit Corporations: The Moral Legitimacy That Requires More Rules
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca +3 more
wiley +1 more source
The state of analytical procedures in the internal auditing as a corporate governance mechanism
Management : Journal of Contemporary Management Issues, 2018 Internal auditors are facing today’s fast-paced business conditions that challenge them to implement adequate information technology and use analytical procedures as key audit techniques.
Ana Ježovita +2 more
doaj +1 more source
The role of internal audit function in the public sector context in Saudi Arabia [PDF]
This paper contributes to the debate on the role of internal auditing in the public sector by focusing on the nature and practice of internal auditing in organisations that are subject to audit by the General Audit Bureau.
Sawan, N
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Internal Control, Auditing, and the Automated Acquisitions System [PDF]
, 1990 As automated acquisitions systems become more prevalent, the importance of the issues and procedures involved in their auditing increases. This paper examines those issues and procedures, clarifies the audit process, and identifies internal controls as ...
Hawks, Carol Pitts
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Business Strategy and the Environment, EarlyView.ABSTRACT Regulators in the banking industry in the Sub‐Saharan Africa (SSA) region are progressively concentrating on corporate innovation and bank social, health and environmental disclosures (BSHED) as crucial corporate governance (CG) structures to improve bank financial performance (BFP).
Douglas A. Adu +3 more
wiley +1 more source
Analysis of the Effect of Intercultural Communication on the Quality of Internal Audit: A Literature Review [PDF]
Scientific Bulletin of the Politehnica University of Timişoara: Transactions on Modern LanguagesIn a globalized economic context, the quality of internal auditing has become a cornerstone of corporate governance, helping organizations effectively manage risks, make informed decisions, and maintain regulatory compliance.
Karima Bouziane, Abdelmounim Bouziane
doaj
Continuos Online Auditing Dan Continuous Assurance : Evolusi Jasa Audit Masa Mendatang [PDF]
, 2006 The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999).
Ariston, A. (Ariston) +1 more
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