Results 261 to 270 of about 136,227 (307)

Preparing Tomorrow’s Internal Auditor

Managerial Auditing Journal, 1994
Examines the requirements of future internal auditors within the business community. Proposes that it is in the interests of all within that community to prepare individuals as well as possible in the principles and practice of internal auditing. Concludes that these principles, if well‐maintained, lead to a well‐run organization and can be beneficial ...
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Special Projects by Internal Auditors

Managerial Auditing Journal, 1994
The science and discipline of management have undergone some remarkable changes in recent years. These changes affect virtually every part of organizations, including internal auditing. One impact has been an increase in what are known as special projects conducted by internal auditors.
Richard L. Ratliff, James W. Brackner, Steven H. Hanks   +2 more
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Internal Auditor and Computer Fraud

Managerial Auditing Journal, 1990
A survey of external auditors aimed to discover the response of their organisations to the threat of computer fraud, and their opinions about risks and counter‐measures. Four main topic areas were covered: responsibility within the firm for the prevention and detection of computer fraud; what the internal audit does to prevent computer fraud; what the ...
P.A. Collier, R. Dixon, C.L. Marston
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Auditor Reputation: The International Empirical Evidence

International Journal of Auditing, 1997
The purpose of this paper is to consider whether some audit firms are perceived by the financial communities of different countries to have higher reputations than other audit firms. The results that will be considered come from three sources: audit fee studies, studies of the issue of new shares and studies of the effects on a company of changing its ...
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Further Evidence on External Auditors' Reliance on Internal Auditors

Journal of Accounting Research, 1986
In this study I examined whether external auditors actually adjust the nature and extent of audit procedures due to reliance on internal auditors and, if so, whether any such reliance was related to the source reliability of the internal auditors (defined by internal auditor competence-work performance and objectivity).
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AUDIT & AUDITOR INTERNAL PEMERINTAH

2022
Buku Referensi audit dan auditor internal sangat penting saat ini, karena peran auditor internal terus mengalami perubahan. Konotasi dan kesan dahulu auditor internal adalah posisi buangan, kurang penting dan kurang diminati telah bergeser. Auditor internal sudah menjadi posisi strategis dalam setiap organisasi.
Sri Rahayu, Yudi Y, Rahayu R
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Auditor independence: an international perspective

Managerial Auditing Journal, 1997
Examines the role of professional associations and governments in developing and promulgating standards to foster auditor independence. Presents a survey of countries which showed that many had taken steps to enhance auditor independence. Governments of several countries had implemented professional audit standards sanctioned by their professional ...
Rocco R. Vanasco, Clifford R. Skousen, L. Roger Santagato   +2 more
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Comparative study between external auditors and internal auditors. (c1997)

2017
Includes bibliographical references (l. 84-85). ; The purpose of this research is to find if there is a difference between external and internal auditors, and if they are properly performing their duties in Lebanon. The paper IS organised as follows: Chapter 1 defines auditing, its types, and the structure of each type.
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Internal auditors’ role and authority

Managerial Auditing Journal, 2004
In this study, internal auditors are asked to come to a view on whether functions they perform in connection with internal audit engagements are essential, and to what degree. Inspired by Burns, Greenspan and Hartwell’s concept of the true professional, there is an underlying interest in determining whether, and under what circumstances, internal ...
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English for Internal Auditors

2006
This book is based on a corpus of audit reports from a large international company based in Italy. It takes a corpus-based approach to the analysis of the specialised language of internal audit reports, with an aim to informing non-native speakers interested in the auditing profession (where all audit reports in major companies are written in English ...
Murphy, Amanda Clare, Bell, Catherine
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