THE IMPLEMENTATION OF THE INTERNAL AUDIT IN THE PUBLIC SECTOR FROM ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2009 In compliance with the European requirements, Romania started implementing internal audit in the public sector in 1999 through the reform at the level of the Public Internal Financial Control System.
George CALOTĂ, Sorin VÂNĂTORU
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The Role of Internal Audit in Activating Governance, Risk Management, and Compliance Frameworks to Mitigate Cybersecurity Risks [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ:Purpose: This study aims to explore the relationship between GRC frameworks and cybersecurity risk mitigation, highlighting the crucial role of the Internal Audit function in activating these frameworks.Methodology: The research is based on a survey of ...
Salwa Nasr Ali Mostafa
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CHALLENGES OF INTERNAL AUDIT IN THE CURRENT CRISIS [PDF]
Annals of the University of Oradea: Economic Science, 2013 Modern economic theories reject the generalization of theories concerning the economic and financial crises. Each financial crisis is unique, a historic accident, generated by specific factors in a certain socio-economic and political set-up.
Popa Adriana Florina +3 more
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Wewnętrzna atestacja informacji niefinansowych - podejście modelowe
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2022 The aim of the article is to present a model approach to the implementation of internal audit services in the area of non-financial reporting. In order to achieve it, an analysis of the literature and legal acts in this area was carried out.
Anna Bartoszewicz
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THE IMPORTANCE OF CONTINUOUS AUDIT OF FINANCIAL STATEMENTS OF THE COMPANY OF COUNTRIES JOINING THE EU [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 Approaching the Republic of Serbia the EU, an increasing number of operations of Management Company must comply with the laws and regulations of the EU.
SLOBODAN POPOVIĆ +4 more
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Administrative and Financial Management Audit in an International Hospital
Open Journal of Business and Management, 2021 The non-profit sector, public or private, has been an area of reflection increasingly explored by economists and managers in recent decades. This is the case of hospitals or hospital organizations. Very often, the management bodies of these organizations do not have rigorous and standard-compliant managerial methods and procedures that comply ...
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The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [PDF]
بررسیهای حسابداری و حسابرسیObjectiveThe rotation and tenure of audit partners are crucial factors for large corporations, as they significantly affect the quality of financial reporting.
MohammadReza Haghdadi +2 more
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The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic [PDF]
Banks and Bank SystemsEffective governance is crucial in enhancing public and investor trust by ensuring that the financial statements issued by banks are accurate. This is achieved through the implementation of active anti-fraud measures in relation to voluntary ethical ...
Helmi Yazid +3 more
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The effect of the audit committee on audit, internal control and financial reporting
مطالعات مدیریت بهبود و تحول, 2003 تغییرات ایجاد شده در کشورهای پیشرفته در سالهای اخیر، موجب افزایش استقلال حسابرسان از مدیریت هنگام حسابرسی شده است. یکی از این تغییرات، استفاده از کمیته های حسابرسی در شرکتها است. این کمیته ها به عنوان عامل نظارت بر فرایند گزارشگری مالی عمل می کنند.ادبیات حسابداری نیز بر اهمیت هیئت مدیره و کمیته حسابرسی به عنوان عوامل اطمینان بخش شرکتها تاکید دارد.
yahya hassas yegane +1 more
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FUDMA Journal of Accounting and Finance Research (FUJAFR)The study investigates the role of auditors from the Office of Internal Audit in enhancing financial performance and accountability within Lagos State Civil Service.
Oluwamayowa Olalekan Iredele +1 more
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