Results 1 to 10 of about 3,795 (268)
Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards [PDF]
Heliyon, 2023 An effective internal auditor can support an organization in achieving its goals and protect its assets and funds. However, to be effective, the internal auditors need to be empowered with relevant resources.
Hamza Alqudah +6 more
doaj +2 more sources
Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground [PDF]
مطالعات تجربی حسابداری مالی, 2021 Objectivity is one of the four fundamental principles of internal auditors Code of Ethics. In 2010, The Institute of Internal Auditors (IIA) introduced the Value Proposition and objectivity is one of the three core elements of it.
Vahid Mennati, Okhtharoon Alipour
doaj +1 more source
The role of internal auditors as a tool to boost competitiveness of Greek firms [PDF]
Problems and Perspectives in Management, 2023 The role of small and medium-sized enterprises (SMEs) in the modern economy is crucial, and they have emerged as the most alluring and inventive system. To investigate and assess SMEs’ operations, internal auditing was formed as an independent assessment.
Stergios Galanis +3 more
doaj +1 more source
De bril van de internal auditor; oogklep of varifocus? [PDF]
MAB, 2020 none
Peter Hartog, Leen Paape
doaj +3 more sources
SEISENSE Business Review, 2023 Purpose: Unethical behaviors such as fraud are continuously hurting organisations. Although internal auditors are expected to report unethical behaviours, such as fraud, when witnessed, some remain silent for fear of retaliation.
David Nyamuyonjo +2 more
doaj +1 more source
Funkcje audytu wewnętrznego w opinii polskich audytorów [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Funkcje audytu wewnętrznego w opinii polskich ...
Przemysław Kabalski, Lena Grzesiak
doaj +1 more source
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2021 This study aims at examining and analyzing the effect of the government internal control system and the role of internal auditors directly and indirectly on fraud prevention through the quality of internal auditors.
Netty Herawaty +3 more
doaj +1 more source
METAMORFOSIS PERAN AUDITOR INTERNAL
Owner, 2023 Artikel ini bertujuan untuk menarasikan perubahan peran internal auditor dari satu periode ke periode berikutnya. Internal auditor merupakan salah satu mekanisme tata kelola yang dahulunya, keberadaan internal auditor sebagai watchdog. Namun, seiring dengan perkembangan lingkungan bisnis di masa sekarang, peran watchdog dianggap belum menjawab ...
Mega Risfa, Wiwik Lestari
openaire +1 more source
Cogent Business & Management, 2023 Previous studies have separately investigated the relationship between the internal auditors’ characteristics, the level of external auditors’ reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to ...
Rudy Usman, Abdul Rohman, Dwi Ratmono
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Red flags in detecting credit cooperative fraud: the perceptions of internal auditors [PDF]
Revista Brasileira de Gestão De Negócios, 2017 Purpose – Red flags are mechanisms that can be used by internal auditors for early detection of possible fraud. In this context, the aim of this study was to identify the relevance credit unions’ internal auditors attribute to red flags in assessing ...
Cristian Baú Dal Magro +1 more
doaj +1 more source