Results 311 to 320 of about 180,180 (362)

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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Internal Auditor and Computer Fraud

Managerial Auditing Journal, 1990
A 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
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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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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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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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AUDIT & AUDITOR INTERNAL PEMERINTAH

2022
Buku Referensi audit dan auditor internal sangat penting saat ini, karena peran auditor internal terus mengalami perubahan. Konotasi dan kesan dahulu auditor internal adalah posisi buangan, kurang penting dan kurang diminati telah bergeser. Auditor internal sudah menjadi posisi strategis dalam setiap organisasi.
Sri Rahayu, Yudi Y, Rahayu R
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Auditor independence: an international perspective

Managerial Auditing Journal, 1997
Examines the role of professional associations and governments in developing and promulgating standards to foster auditor independence. Presents a survey of countries which showed that many had taken steps to enhance auditor independence. Governments of several countries had implemented professional audit standards sanctioned by their professional ...
Rocco R. Vanasco, Clifford R. Skousen, L. Roger Santagato   +2 more
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Comparative study between external auditors and internal auditors. (c1997)

2017
Includes bibliographical references (l. 84-85). ; The purpose of this research is to find if there is a difference between external and internal auditors, and if they are properly performing their duties in Lebanon. The paper IS organised as follows: Chapter 1 defines auditing, its types, and the structure of each type.
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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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