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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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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
doaj
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
doaj +1 more source
International Standards for the Professional Practice of Internal Auditing (Standards)
, 2021 The Standards are a set of principles-based, mandatory requirements consisting of: -- Statements of core requirements for the professional practice of internal auditing and for evaluating the effectiveness of performance that are internationally ...
The Institute of Internal Auditors. North America
core +1 more source
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
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
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
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
doaj
The Impact of Continuous Auditing Technology in ERP System on Improving the Internal Audit Performance: A Field Study [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2020 The study objective is to investigate the impact of CA technology adoption in ERP system on improving the internal audit performance. To achieve this objective, the levels of changing from traditional auditing to CA in ERP system have been presented ...
Mohamed Aly Wahdan +2 more
doaj +1 more source
Arthritis Care &Research, EarlyView.Objective Although the definition of a gout flare is well established, the state of gout flare resolution has not yet been defined. This study aimed to explore patients’ experiences and perceptions of gout flare resolution. Methods Semistructured interviews were conducted with 24 people with gout, guided by open‐ended questions exploring their ...
Sarah Stewart +5 more
wiley +1 more source