Results 11 to 20 of about 136,227 (307)
Computers in Human Behavior ReportsThe main aim of this research was to explore how the digital proficiency of internal auditors impact the relationship between adopting cloud-based accounting and the digital efficiency of internal auditors in Jordanian-listed industrial firms.
Hamza Alqudah +6 more
doaj +3 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 +1 more source
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 +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
Governance factors affecting internal auditors' ethical decision making: an exploratory study [PDF]
, 2007 Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing.
O'Leary, Conor, Stewart, Jenny
core +2 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
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 +1 more source
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 +2 more sources