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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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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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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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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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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