Results 281 to 290 of about 178,529 (314)

Internal Auditor, The Organization's Watchdog

SSRN Electronic Journal, 2014
In 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’ 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 ...
openaire   +1 more source

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 ...
openaire   +1 more source

Internal Auditors

2023
openaire   +1 more source

Board access to the internal auditor

Board Leadership, 2003
AbstractMore 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

Comparative analysis of the relationship between internal control weakness and different types of auditor opinions in fraudulent and non-fraudulent firms

Journal of Financial Crime, 2022
Mahmoud Lari Dashtbayaz
exaly  

The Internal Auditor

2020
openaire   +1 more source

internal auditor, n.

2023
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, 2007
Jian Zhou, Nan Zhou
exaly