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 +3 more sources
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
doaj +2 more sources
Cogent Business & Management, 2022 The purpose of this study is to investigate how external and internal auditors, respectively, assess the importance of and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and misappropriation ...
Ahmed Abdullah Saad Al-Dhubaibi +1 more
doaj +2 more sources
Reliance on the internal auditors’ work: experiences of Swedish external auditors [PDF]
Journal of Management Control, 2018 The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors
Daniela Argento +3 more
openaire +3 more sources
Internal auditors role indicators and their support of good governance
Cogent Business & Management, 2020 The study aimed to develop indicators to measure the implementation of a new model for internal auditors in government organizations and their support of good public governance.
Sri Rahayu, Yudi, Rahayu
doaj +2 more sources
REMARKS ON THE IMPORTANCE AND NECESSITY FOR PUBLIC ENTITIES TO ASSOCIATE IN ORDER TO PERFORM EFFICIENT ACTIVITIES OF INTERNAL AUDIT [PDF]
Annals of the University of Oradea: Economic Science, 2008 In Romania, due to territorial extend of the audited entities, we deal with a great number of isolated departments for internal audit, consisting of 1 to 2 auditors.
Ghita Emil
doaj +4 more sources
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 +2 more sources
HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES? [PDF]
Annals of the University of Oradea: Economic Science, 2011 Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as ...
Cardos Vasile - Daniel
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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
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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