Results 301 to 310 of about 2,661,420 (354)

The use of computer-assisted audit tools and techniques by Portuguese internal auditors

Iberian Conference on Information Systems and Technologies, 2018
The audit procedures are increasingly supported by the use of computer tools, especially in data extraction and analysis procedures. Computer-Assisted Audit Tools and Techniques (CAATT) are examples of tools used for this purpose, but many other software
Carla Dias, R. P. Marques
semanticscholar   +1 more source

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.
openaire   +2 more sources

Auditing Corporate Governance Statements in Greece – the role of internal auditors

Corporate Governance: The International Journal of Business in Society, 2018
PurposeThe purpose of this paper is to examine the role of internal audit with respect to Auditing Corporate Governance Statements based on a practical approach.
Andreas G. Koutoupis, Michail Pazarskis, George Drogalas   +2 more
semanticscholar   +1 more source

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 ...
openaire   +1 more source

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
openaire   +1 more source

The Joint Effects of Internal Auditors' Approach and Persuasion Tactics on Managers' Responses to Internal Audit Advice

Accounting Review, 2018
Internal auditors frequently provide advice to managers as important input for accounting decisions. Recent practitioner guides have touted the merits of a participative or “coach” approach relative to a traditional “police officer” approach to the ...
T. Brown, Kirsten Fanning
semanticscholar   +1 more source

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-
openaire   +1 more source

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.
openaire   +1 more source

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
openaire   +1 more source

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
openaire   +1 more source