Results 221 to 230 of about 2,942 (268)

INTERNAL CONTROL AND THE INTERNAL AUDITOR.

The Accounting Review, 1944
Abstract The article highlights the role and function of internal auditors. The author discusses fundamental factors which have caused industry to promote internal auditing to a key position in the general scheme of internal control. During 1940s, various management aspects were handled by different employees of the firm.
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Conversations with internal auditors

Managerial Auditing Journal, 2005
PurposeAims to examine the New Zealand internal auditor role and conceptualise on the auditor's influence over that role. At its heart lies the question of how an effective internal auditor can overcome the tension of working with management to improve performance while also remaining sufficiently distant from management in order to report on their ...
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Whistleblowing and the Internal Auditor

Business Ethics: A European Review, 1995
Whistleblowing is a subject which seizes the media headlines from time to time, and nowhere is such a dilemma of conscience more sensitive than in the area of finance and internal auditing. Additionally, professional organisations are sometimes felt to be less than supportive of their members who occasionally resort to whistlelowing.
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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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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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INFLUENCE OF CULTURE ON INTERNAL AUDITOR AND INTERNAL AUDIT: A STUDY ON INTERNAL AUDITORS ON TURKEY

2019
In the study, basedon the reality that the people are influenced under the culture of their ownsociety, the assumption is analysed that the internal auditors also carry theirbehaviours being influenced personally by the culture to their auditing activities.Purpose of the study is to examine the influence of the culture on internalauditor and internal ...
KUZUCU, Meltem, DOĞAN, Sibel, TARHAN MENGİ, Banu   +2 more
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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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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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Investigating the Effect of the Working Relationship Between Internal Auditors and Independent Auditors on the Ethical Commitment of Internal Auditors in Iran

Studies of ethics and behavior in accounting and auditing,4(2 ...
Salari, Hojjatollah, Raeisi, Leila, Gholami Aavam Abadi, Afsaneh   +2 more
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