Results 11 to 20 of about 2,661,420 (354)

De bril van de internal auditor; oogklep of varifocus? [PDF]

MAB, 2020
none
Peter Hartog, Leen Paape
doaj   +3 more sources

Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study

Future Business Journal, 2023
Computer-assisted audit techniques (CAATs) are used by auditors to automate some of their tasks. Since most transactions in accounting are computerized, auditing of accounting data follows this process as well.
Ahmad Almagrashi, Abdulwahab Mujalli, Tehmina S. Khan, Osama Attia   +3 more
semanticscholar   +1 more source

The Role of Internal Auditors Characteristics in Cybersecurity Risk Assessment in Financial-Based Business Organisations: A Conceptual Review

International Journal of Professional Business Review, 2023
Purpose: This paper aims to establish a theoretical framework that will enhance the examination of the role of internal auditors in cybersecurity risk assessment in financial-based business organizations.
A. Usman, A. Che-Ahmad, S. Abdulmalik
semanticscholar   +1 more source

The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence

Arab Gulf Journal of Scientific Research, 2023
PurposeThis paper aims to examine the association between the working relationship between internal and external auditors and the moral courage of internal auditors to report management fraud in the Tunisian setting.Design/methodology/approachData are ...
Imen Khelil
semanticscholar   +1 more source

Breaking the Auditor’s Silence: Does CEO Openness Influence the Moral Courage of Internal Auditors? Evidence from Uganda

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, Daniel Kipkirong Tarus, Joyce Komen   +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

Independence for Internal Auditors: Is it Necessary?

Jurnal Riset Akuntansi dan Auditing, 2023
Independence is needed to maintain the quality of audit results and the credibility of financial reports, especially for external auditors independent of clients. As for the internal auditors within the organization, is independence still necessary? This
N. Setiawan, Riskiyatur Rohemah, Ismi Fitri Aulia   +2 more
semanticscholar   +1 more source

The changing roles of internal auditors in the Ukrainian central government

Journal of Accounting and Organizational Change, 2022
Purpose The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector.
Tamara Volodina, G. Grossi, V. Vakulenko
semanticscholar   +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

Maturity of Internal Control System, the Capability of Internal Auditors, and Performance Accountability in Local Governments

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2022
While research on the accountability of local government performance has grown significantly, little attention has been paid to the critical success factors, particularly the role of the maturity of the government's internal control system and the ...
Arttika Rahmasari, D. Setiawan
semanticscholar   +1 more source