Results 11 to 20 of about 3,795 (268)
О некоторых фундаментальных факторах устойчивости системы корпоративного управления
Корпоративные финансы, 2018 Многоуровневые системы управления обладают рядом свойств, которые на первый взгляд могут выглядеть парадоксальными. Например, обогащение системы обратными связями не обязательно ведет к повышению устойчивости системы и может даже дестабилизировать ее ...
Zenkov Oleg
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Non-auditors in the internal audit function: better practices for successful implementation [PDF]
MAB, 2020 To bring a high level of expertise on-board Internal Audit Functions (IAFs) increasingly include persons that are not trained as auditor in internal audits.
Gijs Hendrix +4 more
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Internal audit and complex systems: emerging approaches [PDF]
MABWhen planning and performing their audits, internal auditors usually apply a practical reductionist approach in order to facilitate the timely and efficient allocation of finite audit resources and to manage the expectations of audit sponsors and ...
Edo Roos Lindgreen +2 more
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'We are not a society of saints'
South African Journal of Business Management, 1983 In this article, the author illuminates the phenomena of corruption in the South African society. Not only does he illustrate that corruption needs to be contained, but he also suggests that companies, large and small, public and private are not doing ...
D. A. Etheredge
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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
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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
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JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 2019 Penelitian ini bertujuan untuk mengetahui pengaruh Independensi Auditor Internal dan Profesionalisme Audit Internal Terhadap Kualitas Audit Internal pada PT Bank BJB Kantor Wilayah 1 Bandung. Metode penelitian yang digunakan adalah metode deskriptif dan metode verikatif dengan pendekatan kuantitatif.
Dedy Sudarmadi, Tosha Tio Gari
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A Model for Reinforcing Causes of Internal Auditor Organizational Silence [PDF]
پژوهشهای تجربی حسابداری, 2022 Growth and development of theoretical approaches in organizational behavior areas have caused an enhancement of individual participation and collaboration importance within organizational structures to improve effective performance levels.
ali ebrahimi +2 more
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Journal of Economics, Business & Accountancy Ventura, 2015 This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit.
Novita Puspasari, Meutia Karunia Dewi
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A MODEL OF INTERNAL AUDITORS’ MANAGEMENT SYSTEMS ASSESSMENT COMPLIANT WITH ISO 45001
Humanities and Social Sciences, 2023 Internal audits are a requirement of point 9.2 of the ISO 45001 standard. They are a very good tool to improve the management system, but also the entire organization. Audits and the auditors conducting them should be improved.
Andrzej PACANA
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