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CONTROLS AND THEIR EFFECTS ON MANAGEMENT SUPPORT IN THEHUNGARIAN SECTOR OF MICRO, SMALL AND MEDIUM ENTERPRISES [PDF]
Annals of the Polish Association of Agricultural and Agribusiness Economists, 2018 A certain level of internal auditing must be carried out by the enterprises to ensure corporate objectives are met and no faults or deficiencies are discovered in the course of official inspection.
Erika Ban, József Csernak
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The role of internal auditing in corporate governance: a Foucauldian analysis [PDF]
, 2017 © 2017, © Emerald Publishing Limited. Purpose: The purpose of this paper is to articulate the conceptual foundations of the role of internal auditing in corporate governance by drawing on Michel Foucault’s concept of governmentality.
Grant, B, Mihret, DG
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, 2009 Quality is very important factor in life of many people in industrial societies. To ensure product of quality or service, organization apply quality management systems. In order to simplify implementing of quality management systems, standards have been introduced to describe requirements of quality management systems. Audits are used to check level of
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Tendency to the Use of Continuous Auditing by Internal Auditors [PDF]
مجله دانش حسابداری, 2017 This study aims to investigate the tendency to the use of continuous auditing by internal audits in the companies listed in the Tehran Stock Exchange. The concept of continuous auditing backs to two decades ago, but despite its numerous advantages, the ...
Sahar Sepasi +2 more
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The evolution of the internal auditing function in the context of corporate transparency
Audit Financiar, 2017 The study presents relevant aspects concerning the evolution of internal auditing, after the economic recession. The reasons that persuaded the authors to tackle the evolution of the internal auditing function are the timeliness actuality and importance ...
Melinda Timea Fülöp +1 more
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Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms [PDF]
, 2010 This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and ...
Ho, Sandra, Hutchinson, Marion
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COOPERATION AND COORDINATION BETWEEN INTERNAL AND EXTERNAL AUDITING [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016 Between external and internal auditors it is necessary to be a good cooperation and coordination; both professionals have to be involved in building a good working relationship.
DIANA DUMITRESCU , NICOLAE BOBIŢAN
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Pressing Issues of Ensuring the Internal Quality Control of the Auditing Organizations
Учёт. Анализ. Аудит, 2019 The article considers both theoretical and practical problems of ensuring internal quality control in auditing organizations, which are nowadays widely disputed. The author analyzes a number of issues raised in the scientific literature and discusses the
E. A. Gotovskaya
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Emerging Markets Journal, 2021 Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to ...
Cevdet Kızıl +2 more
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Risk Based Internal Audit – An Empirical Model For Implementation
Studia i Materiały, 2012 Internal auditing plays an important role in the efficiency and effectiveness of internal control system in organizations. Internal auditing should provide correct information to management about effectiveness of risk management and internal controls ...
Mohammad Ali Bagherpour Velashani +2 more
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