Results 251 to 260 of about 20,930 (299)

The Audit Committee and Internal Audit

Managerial Auditing Journal, 1993
Audit committees have been established with varying success in recent years. Although they should have a broad mandate to deal with a range of corporate issues, the committees often concentrate primarily on external audit reviews. This tendency can be addressed through the development of a close relationship between the audit committee and internal ...
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Influence of audit committees on internal audit conformance with internal audit standards

Managerial Auditing Journal, 2015
Purpose – This study aims to provide empirical evidence of the association between audit committee characteristics and internal audit conformance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA). Design/methodology/approach
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Internal environmental audits: The role of the internal audit department

Eco-Management and Auditing, 1995
AbstractStaff from an organisation's internal audit department have a part to play in environmental audits. The image of internal auditors as financial inspectors is outdated and they can make a potential contribution, in conjunction with others, to an environmental audit through a professional, objective evaluation of the strength of controls within ...
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Internal auditing in the Middle East and North Africa: A literature review

Journal of International Accounting, Auditing and Taxation, 2016
The Institute of Internal Auditors (IIA) has conducted several surveys to understand the development of the internal auditing (IA) profession worldwide.
Billah, Mamun (R15078), Abdel-Qader, Waleed, Al-Akra, Mahmoud   +2 more
exaly   +2 more sources

Internal Auditing

2014
Značaj i uloga interne revizije, od začetaka njezina razvoja do danas, u stalnom su usponu. Od početne orijentiranosti formalnom i sadržajnom ispitivanju urednosti i pouzdanosti računovodstvenih evidencija, informacija i kontrola, do ispitivanja postojanja i operativne učinkovitosti sustava internih kontrola te preko nove paradigme fokusiranja na ...
Tušek, Boris, Barišić, Ivana, Žager, Lajoš   +2 more
  +5 more sources

HISTORICAL DEVELOPMENT OF INTERNAL AUDIT AND INTERNAL AUDIT ARRANGEMENT

2023
Internal auditing is an independent and impartial assurance and consulting activity conducted to improve and add value to the organization's activities. Internal audit; while it was a unit covering only accounting and financial issues in the first periods of its implementation, today it has transformed into a unit that provides direction and ...
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Internal audit

Educational Management Administration & Leadership, 2014
This study seeks to confirm if internal audit, a corporate control process, is functioning effectively in Australian public universities. The study draws on agency theory, published literature and best-practice guidelines to develop an internal audit evaluation framework.
openaire   +3 more sources

INTERNAL AUDITING.

The Accounting Review, 1943
Abstract The subject of internal auditing is receiving increasing attention because of the recognition given by accounting authorities and governmental regulations to its importance in determining the scope of audit necessary as a basis for an independent accountant's certificate.
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Internal Auditing.

The Accounting Review, 1988
Abstract Reviews the book "Internal Auditing," second edition Andrew D. Chambers, Georges M. Selim and Gerald Vinten.
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Internal auditing & audit tools

2007
L'articolo intende proporre una disamina degli audit tools utilizzati in Italia presso le società quotate alla Borsa ...
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