Results 21 to 30 of about 240,837 (301)
, 2005 This paper examines an assignment where students taking either an introductory auditing students or an accounting communications course interview a client to gain an understanding of internal control and the interview process.
Akers, Michael D., Yahr, Robert
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Risk Based Internal Audit – An Empirical Model For Implementation
Studia i Materiały, 2012 Internal auditing plays an important role in the efficiency and effectiveness of internal control system in organizations. Internal auditing should provide correct information to management about effectiveness of risk management and internal controls ...
Mohammad Ali Bagherpour Velashani +2 more
doaj +1 more source
Emerging Markets Journal, 2021 Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to ...
Cevdet Kızıl +2 more
doaj +1 more source
Implementation of Auditing in Zakat Institutions: Case Studies of BAZNAS Riau and Pekanbaru [PDF]
, 2018 This paper examines the implementation of auditing in Zakat Institutions with a case study in BAZNAS Riau Province and BAZNAS Pekanbaru. Nowadays, the government and citizen's attention for zakat management has become so high.
Megawati, D. (Devi)
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ROLE OF INTERNAL AUDITING IN RISK MANAGEMENT IN THE PUBLIC SECTOR AND LOCAL ENTITIES – CASE STUDY BIHOR COUNTY [PDF]
Annals of the University of Oradea: Economic Science, 2013 This exploratory study of the internal audit in the public sector in function, points out the need for the involvement of public sector entities, showing that in its role has traditionally focused mainly on evaluating internal control and not on the ...
Dana Simona Gherai +3 more
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Governance factors affecting internal auditors' ethical decision making: an exploratory study [PDF]
, 2007 Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing.
O'Leary, Conor, Stewart, Jenny
core +2 more sources
Journal of Economics, Business & Accountancy Ventura, 2015 This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit.
Novita Puspasari, Meutia Karunia Dewi
doaj +1 more source
Barriers to effective corporate governance principles in state-owned enterprises in Zimbabwe
Jurnal Akuntansi dan Auditing Indonesia, 2022 The purpose of this article is to discuss the barriers to effective corporate governance principles in state-owned enterprises (SOEs) in Zimbabwe in order to have an influence on policy debates.
Job Dubihlela, Henry Mukono
doaj +1 more source
Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms [PDF]
, 2010 This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and ...
Ho, Sandra, Hutchinson, Marion
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Arthritis Care &Research, EarlyView.Objective We developed a novel electronic health record sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk +16 more
wiley +1 more source