Results 11 to 20 of about 240,837 (301)
The role of internal auditing in corporate governance: a Foucauldian analysis [PDF]
Accounting, Auditing and Accountability Journal, 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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The Asia Pacific literature review on internal auditing
Managerial Auditing Journal, 2006 Purpose – By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review
Barry J. Cooper +3 more
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Mapping the landscape of internal auditing effectiveness study: a bibliometric approach
Cogent Business & ManagementIn this bibliometric analysis, the study explores the evolution of internal auditing and its transformation from a basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT challenges, risk ...
Sofik Handoyo
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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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, 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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Objectivity and independence: the dual roles of external auditors and forensic accountants [PDF]
, 2013 This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or ...
Di Gabriele, James, Ojo, Marianne
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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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