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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The Professionalization of Internal Auditing
Management and Business Administration. Central Europe, 2013 Purpose: This paper attempts to examine the meaning of professionalization, the conditions required for professionalization and whether internal auditing can be recognized as a profession.
Tomasz Gacoń
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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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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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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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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 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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