Results 231 to 240 of about 2,505,668 (263)
Some of the next articles are maybe not open access.
Internal Auditor and Computer Fraud
Managerial Auditing Journal, 1990A survey of external auditors aimed to discover the response of their organisations to the threat of computer fraud, and their opinions about risks and counter‐measures. Four main topic areas were covered: responsibility within the firm for the prevention and detection of computer fraud; what the internal audit does to prevent computer fraud; what the ...
P.A. Collier, R. Dixon, C.L. Marston
openaire +1 more source
Board access to the internal auditor
Board Leadership, 2003AbstractMore and more organizations are beginning to create a position for an ethics officer or internal auditor. Such a position can be a great asset to an organization, but it is fraught with ambiguity. To whom does this auditor report? Is it a staff position under CEO authority? Or is it a staff position intended to report to the board?
openaire +1 more source
Internal Auditor, The Organization's Watchdog
SSRN Electronic Journal, 2014In the area of information, internal audit is established as an essential means for the exact management of any business economic resources. However, the necessity which issues from the administration, for distinguished management of the available resources, incalculable expenses, limitation and evasion of misconduct, imposes internal auditing as a key
openaire +1 more source
Internal Auditors as Strategic Partners
This study repositions internal auditors as strategic architects of organizational resilience through ESG accountability and sustainability auditing. A systematic literature review (SLR) of 158 studies (2010–2024) revealed that 68% lack standardized sustainability risk frameworks, while thematic analysis of 158 publications identified regulatory ...openaire +1 more source
Audit committee quality, auditor independence, and internal control weaknesses
Journal of Accounting and Public Policy, 2007Jian Zhou
exaly