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Ayman Abdelrahim and Husam-Aldin N. Al-Malkawi
The purpose of this paper is to systematically review the literature on the influential factors of internal audit effectiveness and articulate these factors in a conceptual model. A systematic literature review (SLR) is conducted to identify the influent...
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Cristiane Silva Moura, Joshua Onome Imoniana, Edicreia Santos, Luiz Miguel Renda Santos
Pág. 118 - 127
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Cevdet Kizil,Erol Muzir,Vildan Yilmaz
Pág. 95 - 103
Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to t...
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Heince R. N. Wokas,David P.E. Saerang,Jantje J Tinangon,Ivonne S Saerang
Pág. 46 - 59
The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Su...
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Ke Wang, Michael Zipperle, Marius Becherer, Florian Gottwalt and Yu Zhang
Compliance management for procurement internal auditing has been a major challenge for public sectors due to its tedious period of manual audit history and large-scale paper-based repositories. Many practical issues and potential risks arise during the m...
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Daniel Botez,Anatol Melega
Internal auditing plays an important part in the management of corporations, but it has also proved necessary in the more general framework of public interest entities, especially listed entities, given the importance of their activity in society. The di...
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Chang-yeol In, Taeheung Kim and Sambock Park
In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, aud...
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Jeff Decker, Richard Ray, Tim Kizirian
We provide practical considerations to guide auditors in performing a preliminary assessment of the design of the auditee?s control structure related to income tax account balances and their related disclosures which should contribute to more reliable fi...
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Obeid Ahmed Obeid,Amna Abdelnur
Pág. 9 - 16
The purpose of this study is to evaluate objectivity and competence of internal audit departments in Sudanese government units across a sample of internal auditors of government units and external auditors responsible for auditing. 101 questionnaires wer...
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Fatmir Mehmeti
Pág. 261 - 267
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