Results 121 to 130 of about 20,930 (299)
DEMANDS AND CONTROVERSIES REGARDING THE SPHERE OF INTERNAL AUDIT ACTIVITIES [PDF]
The sphere of internal audit activities has seen a continuous evolution that has frequently generated debates and controversies among specialists. The study realized in this context intends, firstly, a brief overview of the main stages of evolution and ...
Assoc. Prof. Brabete Valeriu Ph.D +1 more
core
Internal auditing : A practical approach
IntroductionChapter 01. Introduction to Internal AuditingChapter 02: Professional Standards, IPPF, and Ethical ConsiderationsChapter 03. Corporate GovernanceChapter 04. Risk ManagementChapter 05.
M. Mehta, Amit
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
Current Issues in Internal Auditing
, 1995 This Capstone project examines current internal auditing issues including behavioral factors, electronic data processing auditing, environmental auditing, ethics, fraud, operational auditing, outsourcing, and reporting.
McPeek, Jennifer
core
Symbolic or Substantive Action: Intent, Effort, and Results
Business Strategy and the Environment, EarlyView.ABSTRACT Many firms have made ambitious climate pledges since the Paris Agreement of 2015. These pledges may be symbolic or substantive, but the literature is fragmented in defining these two terms. We propose a conceptual framework with three frames to delineate symbolic from substantive action: Intent—underlying motivations for engaging in climate ...
Vincent Xinyi Gu +1 more
wiley +1 more source
Performance Auditing in the Libyan Public Sector
Libya is a developing Arab State with a small population and a large geographic area. After the Alfatah revolution in 1969, the Libyan economy changed.
Amara, Salem Mohamed Omar
core
Circular Economy Pathways for Airport Climate Change Mitigation
Business Strategy and the Environment, EarlyView.ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli +3 more
wiley +1 more source
International professional practices framework
, 2017 The International Professional Practices Framework (IPPF)® is the conceptual framework that organizes authoritative guidance promulgated by The Institute of Internal Auditors.
Institute of Internal Auditors
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Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source