Results 281 to 290 of about 11,111 (310)

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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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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The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence

Arab Gulf Journal of Scientific Research, 2023
Imen Khelil
exaly  

Board access to the internal auditor

Board Leadership, 2003
AbstractMore and more organizations are beginning to create a position for an ethics officer or internal auditor. Such a position can be a great asset to an organization, but it is fraught with ambiguity. To whom does this auditor report? Is it a staff position under CEO authority? Or is it a staff position intended to report to the board?
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Internal Auditors

2023
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Common auditors and internal control similarity: Evidence from China

British Accounting Review, 2023
Xiaoqi Chen
exaly  

The Internal Auditor

2020
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internal auditor, n.

2023
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Face-to-face soft skills for entry-level internal auditors: A practice perspective

Industry and Higher Education, 2021
Philna Coetzee, Annelize Du Plessis
exaly  

Internal Auditors as Strategic Partners

This study repositions internal auditors as strategic architects of organizational resilience through ESG accountability and sustainability auditing. A systematic literature review (SLR) of 158 studies (2010–2024) revealed that 68% lack standardized sustainability risk frameworks, while thematic analysis of 158 publications identified regulatory ...
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