Results 261 to 270 of about 178,529 (314)

Independence for Internal Auditors: Is it Necessary?

Jurnal Riset Akuntansi dan Auditing, 2023
Independence is needed to maintain the quality of audit results and the credibility of financial reports, especially for external auditors independent of clients. As for the internal auditors within the organization, is independence still necessary?
Nanang Setiawan, Riskiyatur Rohemah, Ismi Fitri Aulia   +2 more
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The effect of auditor IT expertise on internal controls

International Journal of Accounting Information Systems, 2016
Abstract Material weaknesses in internal controls related to information technology (IT) represent unique threats to organizations. Utilizing the external auditor as an example of an externally observable governance mechanism, we investigate if firms with revealed IT internal control deficiencies employ a strategy of disassociation with their current
Jacob Z. Haislip, Gary F. Peters, Vernon J. Richardson   +2 more
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The Internal Auditor's Role in MIS Developments

MIS Quarterly, 1978
The internal auditor's role during the design phase of an EDP application is unclear in many organizations. This article integrates recent literature with the authors' survey in an attempt to explain more precisely the potential role(s) of the internal auditor in the systems development process. In practice, four roles appear to exist.
Larry E. Rittenberg, Charles R. Purdy
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External Auditor Evaluations of Outsourced Internal Auditors

AUDITING: A Journal of Practice & Theory, 2010
SUMMARY: In the last decade internal auditing services has been a significant area of growth for public accounting firms. Unlike the provision of external audits, the provision of outsourced internal audit services does not prohibit accounting firms from providing the client with additional services.
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The Rise of the Internal Auditor

SSRN Electronic Journal, 2015
Internal auditors of large organizations have historically been dominated by managers. Recent changes in federal regulation of financial reporting require managers of publicly held corporations to be dominated by directors. These requirements require a fundamental change in the relationship between managers and internal auditors, and create an ...
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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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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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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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