Results 11 to 20 of about 11,111 (310)
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
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
doaj +1 more source
Remuneration of internal auditors in Poland
Management : Journal of Contemporary Management IssuesThe study examined how internal auditors in Poland are remunerated. A content analysis of 157 job advertisements for internal auditors published by Poland-based employers and interviews with 24 internal auditors from the private and public sectors were conducted.
Grzesiak, Lena
openaire +3 more sources
The internal auditors’ responses in environmental auditing practices: Problem solvers vs checker [PDF]
, 2023 This study explored how internal auditors responded to environmental auditing practices (EAP). The study used interpretative research focused on multiple case studies: two Malaysian Local Governments (MLG) with single-case design and environmental ...
Zainal Abidin, Nor Hafizah +5 more
core +1 more source
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
doaj +1 more source
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
doaj +3 more sources
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
doaj +3 more sources
'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
doaj +1 more source
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
doaj +1 more source
, 2022 การวิจัยนี้มีวัตถุประสงค์เพื่อ 1) ศึกษาระดับความคาดหวังของผู้มีส่วนได้เสียต่อการจ้างผู้ตรวจสอบภายในจากบุคคลภายนอก 2) ศึกษาปัจจัยส่วนบุคคลของผู้มีส่วนได้ส่วนเสียที่มีสัมพันธ์กับความคาดหวังในการจ้างผู้ตรวจสอบภายในจากบุคคลภายนอกผู้มีส่วนได้เสีย ได้แก่ สมาช ...
Tansaenee, Pracha; The Institute of Internal Auditors of Thailand, Faculty of Business Administration, Ramkhamhaeng University, Bangkok, Thailand +3 more
core +1 more source