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
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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
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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
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De bril van de internal auditor; oogklep of varifocus? [PDF]
MAB, 2020 none
Peter Hartog, Leen Paape
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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
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Funkcje audytu wewnętrznego w opinii polskich audytorów [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Funkcje audytu wewnętrznego w opinii polskich ...
Przemysław Kabalski, Lena Grzesiak
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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
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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
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