Results 121 to 130 of about 2,757 (168)

Whistle‐blowing to internal auditors

Managerial Auditing Journal, 2003
Whistle‐blowing can play an important role in the internal control environment of an organization, and internal auditors are its natural outlets. This study examines whistle‐blowing complaints received by internal auditors based on survey responses from 129 chief internal auditors of US manufacturing companies.
William J. Read, D.V. Rama
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Auditor Reputation: The International Empirical Evidence

International Journal of Auditing, 1997
The purpose of this paper is to consider whether some audit firms are perceived by the financial communities of different countries to have higher reputations than other audit firms. The results that will be considered come from three sources: audit fee studies, studies of the issue of new shares and studies of the effects on a company of changing its ...
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Further Evidence on External Auditors' Reliance on Internal Auditors

Journal of Accounting Research, 1986
In this study I examined whether external auditors actually adjust the nature and extent of audit procedures due to reliance on internal auditors and, if so, whether any such reliance was related to the source reliability of the internal auditors (defined by internal auditor competence-work performance and objectivity).
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AUDIT & AUDITOR INTERNAL PEMERINTAH

2022
Buku Referensi audit dan auditor internal sangat penting saat ini, karena peran auditor internal terus mengalami perubahan. Konotasi dan kesan dahulu auditor internal adalah posisi buangan, kurang penting dan kurang diminati telah bergeser. Auditor internal sudah menjadi posisi strategis dalam setiap organisasi.
Sri Rahayu, Yudi Y, Rahayu R
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Auditor independence: an international perspective

Managerial Auditing Journal, 1997
Examines the role of professional associations and governments in developing and promulgating standards to foster auditor independence. Presents a survey of countries which showed that many had taken steps to enhance auditor independence. Governments of several countries had implemented professional audit standards sanctioned by their professional ...
Rocco R. Vanasco, Clifford R. Skousen, L. Roger Santagato   +2 more
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Comparative study between external auditors and internal auditors. (c1997)

2017
Includes bibliographical references (l. 84-85). ; The purpose of this research is to find if there is a difference between external and internal auditors, and if they are properly performing their duties in Lebanon. The paper IS organised as follows: Chapter 1 defines auditing, its types, and the structure of each type.
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Internal auditors’ role and authority

Managerial Auditing Journal, 2004
In this study, internal auditors are asked to come to a view on whether functions they perform in connection with internal audit engagements are essential, and to what degree. Inspired by Burns, Greenspan and Hartwell’s concept of the true professional, there is an underlying interest in determining whether, and under what circumstances, internal ...
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English for Internal Auditors

2006
This book is based on a corpus of audit reports from a large international company based in Italy. It takes a corpus-based approach to the analysis of the specialised language of internal audit reports, with an aim to informing non-native speakers interested in the auditing profession (where all audit reports in major companies are written in English ...
Murphy, Amanda Clare, Bell, Catherine
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Internal Auditor

The rise of artificial intelligence (AI) has significantly transformed the internal auditing profession, introducing new challenges and opportunities that demand a blend of technical expertise and interpersonal skills. As AI reshapes auditing processes, internal auditors are required to adapt to an era of rapid technological advancements, leveraging AI-
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Internal auditors and job stress

Managerial Auditing Journal, 2004
This study used the Ivancevich and Matteson Stress Diagnostic Survey to gather data concerning job stress for a large national sample of internal auditors in the USA. Survey respondents indicated that the organizational job stressors in their work environment were more a source of stress than the so‐called individual job factors.
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