Results 221 to 230 of about 2,505,668 (263)

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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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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Professionalism and Internal Auditors: A Profile

Mid-American Journal of Business, 1995
The concept of professionalism of internal auditors is examined. A survey of a large sample of internal auditors revealed that internal auditors generally conform to a model of professionalism previously applied to other occupations. Especially notable, internal auditors strongly believe in the importance of internal auditing.
Lawrence P. Kalbers, Timothy J. Fogarty
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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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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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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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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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Special Projects by Internal Auditors

Managerial Auditing Journal, 1994
The science and discipline of management have undergone some remarkable changes in recent years. These changes affect virtually every part of organizations, including internal auditing. One impact has been an increase in what are known as special projects conducted by internal auditors.
Richard L. Ratliff, James W. Brackner, Steven H. Hanks   +2 more
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Preparing Tomorrow’s Internal Auditor

Managerial Auditing Journal, 1994
Examines the requirements of future internal auditors within the business community. Proposes that it is in the interests of all within that community to prepare individuals as well as possible in the principles and practice of internal auditing. Concludes that these principles, if well‐maintained, lead to a well‐run organization and can be beneficial ...
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