Results 271 to 280 of about 11,111 (310)

Whistleblowing and the Internal Auditor

Business Ethics: A European Review, 1995
Whistleblowing is a subject which seizes the media headlines from time to time, and nowhere is such a dilemma of conscience more sensitive than in the area of finance and internal auditing. Additionally, professional organisations are sometimes felt to be less than supportive of their members who occasionally resort to whistlelowing.
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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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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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INFLUENCE OF CULTURE ON INTERNAL AUDITOR AND INTERNAL AUDIT: A STUDY ON INTERNAL AUDITORS ON TURKEY

2019
In the study, basedon the reality that the people are influenced under the culture of their ownsociety, the assumption is analysed that the internal auditors also carry theirbehaviours being influenced personally by the culture to their auditing activities.Purpose of the study is to examine the influence of the culture on internalauditor and internal ...
KUZUCU, Meltem, DOĞAN, Sibel, TARHAN MENGİ, Banu   +2 more
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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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Internal Auditor

The rise of artificial intelligence (AI) has significantly transformed the internal auditing profession, introducing new challenges and opportunities that demand a blend of technical expertise and interpersonal skills. As AI reshapes auditing processes, internal auditors are required to adapt to an era of rapid technological advancements, leveraging AI-
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Investigating the Effect of the Working Relationship Between Internal Auditors and Independent Auditors on the Ethical Commitment of Internal Auditors in Iran

Studies of ethics and behavior in accounting and auditing,4(2 ...
Salari, Hojjatollah, Raeisi, Leila, Gholami Aavam Abadi, Afsaneh   +2 more
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Internal auditors and job stress

Managerial Auditing Journal, 2004
This study used the Ivancevich and Matteson Stress Diagnostic Survey to gather data concerning job stress for a large national sample of internal auditors in the USA. Survey respondents indicated that the organizational job stressors in their work environment were more a source of stress than the so‐called individual job factors.
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Professional Status for Internal Auditors.

The Accounting Review, 1965
Abstract It is the purpose of this article to propose alternative paths for internal auditors in their quest for professional recognition. Antecedent to making recommendations, the writer briefly examines the key attributes of a profession and prepares an inventory of the plus and minus factors currently associated with the status of ...
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Internal Auditor, The Organization's Watchdog

SSRN Electronic Journal, 2014
In the area of information, internal audit is established as an essential means for the exact management of any business economic resources. However, the necessity which issues from the administration, for distinguished management of the available resources, incalculable expenses, limitation and evasion of misconduct, imposes internal auditing as a key
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