Improving the Internal Auditing Procedure by Using SIPOC Diagrams
Journal of Innovations and Sustainability, 2018 Auditing is intended to provide a better understanding of a system and to provide insights on the possibilities for improvement. The University of Ruse has implemented a management system in compliance with ISO 9001 since 2004.
Tzvetelin Gueorguiev
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The internal auditors’ responses in environmental auditing practices: Problem solvers vs checker [PDF]
, 2023 This study explored how internal auditors responded to environmental auditing practices (EAP). The study used interpretative research focused on multiple case studies: two Malaysian Local Governments (MLG) with single-case design and environmental ...
Zainal Abidin, Nor Hafizah +5 more
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Internal auditing amongst Portuguese municipalities
Revista Enfoques, 2015 This paper presents the main results of a research that had as general purpose to study the existence and implementation of internal auditing procedures within Portuguese municipalities, as a consequence of local management reforms.
Susana Jorge, Anabela Costa
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The role of internal auditing in promoting accountability in Higher Education Institutions
Revista de Administração Pública, 2020 This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs).
Anabela dos Reis Fonseca +2 more
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Sourcing van Internal Auditing-activiteiten [PDF]
MAB, 2005 Internal Auditing – traditioneel een intern management control-instrument – wordt in toenemende mate uitbesteed aan externe dienstverleners. In dit artikel wordt verslag gedaan van een onderzoek naar de invloed van Transaction Cost Economics ...
H. J. Van Elten
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Environmental Challenges, 2022 This study investigates how governance structures’ internal auditors play their roles in environmental auditing practices. This study used interpretative research focusing on multiple case studies: two Malaysian Local Governments with single-case design ...
Muthyaah Mohd Jamil +2 more
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A literature review of the sustainability, the managerial conduct of management and the internal control systems evident in South African small, medium and micro enterprises [PDF]
Problems and Perspectives in Management, 2016 The purpose of this research study is to theoretically investigate the sustainability, the managerial conduct of management and the internal control systems evident in South African small, medium and micro enterprises (SMMEs).
Juan-Pierré Bruwer, Philna Coetzee
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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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Evidence for Evaluating the Performance and Quality of Internal Auditors during Remote Work [PDF]
پژوهشهای حسابرسی حرفهایThe rapid advancement of information technology and the digitalization of business processes have fundamentally transformed internal auditing practices, positioning remote auditing as an emerging and viable approach.
mahdi bagheriyan +2 more
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The future of internal auditing: how technology is shaping the profession [PDF]
, 2023 openThis thesis explores the integration of technology into internal auditing methods to enhance effectiveness and efficiency. The first chapter provides an overview of internal auditing, including its origins, objectives, and theoretical frameworks ...
PERON, EDOARDO
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