Results 301 to 310 of about 180,180 (362)

Tuberculosis Treatment Compliance Under Smartphone-Based Video-Observed Therapy Versus Community-Based Directly Observed Therapy: Cluster Randomized Controlled Trial.

JMIR Mhealth Uhealth
Kumwichar P, Prappre T, Chongsuvivatwong V.   +2 more
europepmc   +1 more source

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Internal Auditors’ Perceptions of Information Technology-Related Risks: A Comparison Between General Auditors and Information Technology Auditors

Journal of Information Systems, 2023
ABSTRACT With the growing role of information technology (IT), many organizations have incorporated IT governance practices that include keeping executives apprised of IT risks. To perform this function, organizations rely upon their internal audit staff to obtain an independent evaluation of IT risks.
Arno L. P. Nuijten, Mark Keil, Bert Zwiers   +2 more
openaire   +2 more sources

The reliance of external auditors on internal auditors

Managerial Auditing Journal, 2004
External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally, external auditors rely on clients’ internal auditors. Reliance on internal auditors results in cost savings to the client. The objective of this study is to determine which of the criteria as mentioned by AI 610 will be used by the
Hasnah Haron, Andrew Chambers, Rozaldy Ramsi, Ishak Ismail   +3 more
openaire   +1 more source

The New Role of the Internal Auditor: Implications for Internal Auditor Objectivity

International Journal of Auditing, 2000
The role of the internal auditor continues to evolve. The recent emphasis on consulting activities has brought new questions and concerns regarding the ability of internal auditors to function in an independent and objective manner. The purpose of this research is to explore whether internal auditors view their consulting role as one in which they are ...
Richard G. Brody, D. Jordan Lowe
openaire   +1 more source

The Reliance of External Auditors on Internal Auditors

RADS Journal of Business Management, 2020
Objective: The objective of this study is to identify the approach of external auditors as to how internal auditors have been assessed and judged to make use of the work. Using this thesis, internal auditors can shape their work style per external auditors' criteria.
openaire   +1 more source

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.
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