Results 271 to 280 of about 2,661,420 (354)

Internal auditors’ independence under workplace bullying stress: an investigative study

Journal of Islamic Accounting and Business Research, 2023
Purpose This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory.
A. Taha
semanticscholar   +1 more source

Eyeballing internal auditors’ and the firms’ intention to adopt Metaverse technologies: case study in Indonesia

Journal of Financial Reporting & Accounting, 2023
Purpose This paper aims to give broad insights into what components can significantly influence the adoption of Metaverse from the perspective of internal auditors and their firms in Indonesia.
S. Hatane, Livia Sondak, Josua Tarigan, Hendri Kwistianus, Sany Sany   +4 more
semanticscholar   +1 more source

Examining the critical factors of computer-assisted audit tools and techniques adoption in the post-COVID-19 period: internal auditors perspective

VINE Journal of Information and Knowledge Management Systems, 2022
Purpose In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide.
Manaf Al-Okaily, Hamza Alqudah, Anas Ali Al-Qudah, Abeer F. Alkhwaldi   +3 more
semanticscholar   +1 more source

Internal auditors’ perceptions of their role as assurance providers: a qualitative study in the Tunisian public sector

, 2021
Purpose The objective of this paper is to provide insights into internal auditors’ perceptions and experiences regarding their role as assurance providers in the Tunisian public sector through the detection, correction and reporting of internal control ...
Imen Khelil, Hichem Khlif
semanticscholar   +1 more source

Internal Auditors’ Perceptions of Information Technology-Related Risks: A Comparison Between General Auditors and Information Technology Auditors

Journal of Information Systems, 2023
ABSTRACT With the growing role of information technology (IT), many organizations have incorporated IT governance practices that include keeping executives apprised of IT risks. To perform this function, organizations rely upon their internal audit staff to obtain an independent evaluation of IT risks.
Arno L. P. Nuijten, Mark Keil, Bert Zwiers   +2 more
openaire   +2 more sources

The reliance of external auditors on internal auditors

Managerial Auditing Journal, 2004
External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally, external auditors rely on clients’ internal auditors. Reliance on internal auditors results in cost savings to the client. The objective of this study is to determine which of the criteria as mentioned by AI 610 will be used by the
Hasnah Haron, Andrew Chambers, Rozaldy Ramsi, Ishak Ismail   +3 more
openaire   +1 more source

The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision

The European Accounting Review, 2020
We examine external auditors’ decisions to use the evidence or direct assistance of internal auditors when those auditors engage in consulting on enterprise risk management.
Marko Čular, S. Slapničar, Tina Vuko
semanticscholar   +1 more source

Internal audit quality: perceptions of Tunisian internal auditors an explanatory research

Journal of Financial Reporting & Accounting, 2020
Purpose The purpose of this study is to understand how internal auditors perceive the internal audit quality and to highlight the different profiles of internal auditors based on their perception of internal audit quality determinants.
Aida Krichene, E. Baklouti
semanticscholar   +1 more source

The New Role of the Internal Auditor: Implications for Internal Auditor Objectivity

International Journal of Auditing, 2000
The role of the internal auditor continues to evolve. The recent emphasis on consulting activities has brought new questions and concerns regarding the ability of internal auditors to function in an independent and objective manner. The purpose of this research is to explore whether internal auditors view their consulting role as one in which they are ...
Richard G. Brody, D. Jordan Lowe
openaire   +1 more source