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A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities

Lenz, Rainer; Hahn, Ulrich - In: Managerial Auditing Journal 30 (2015), pp. 5-33

) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may … through an “effectiveness lens”. The “outside-in” perspective is regarded as particularly valuable. Findings - First, common … that influence IA effectiveness are synthesized. Third, promising future research paths that may enhance IA's value …

Persistent link: https://www.econbiz.de/10011106720

Reengineering the internal auditing organization

Dittenhofer, Mort - In: Managerial Auditing Journal 16 (2001) 8, pp. 458-468

Internal auditing has during the 1990s become a dynamic discipline. Most of this change has been the result of the progressive approach taken by the leaders of the profession in applying the technological and behavioral innovations and advances in thinking to an operation that has tended in the...

Persistent link: https://www.econbiz.de/10014928693

Effectiveness of bank audit in Bangladesh

Siddiqui, Javed; Podder, Jyotirmoy - In: Managerial Auditing Journal 17 (2002) 8, pp. 502-510

The study examines the effectiveness of financial audit of banking companies operating within Bangladesh. The scope of …

Persistent link: https://www.econbiz.de/10014928756

The auditors’ client inquiry process

Comunale, Christie L.; Sexton, Thomas R.; Gara, Stephen C. - In: Managerial Auditing Journal 18 (2003) 2, pp. 128-133

The efficiency and the effectiveness of the audit depend in part on the efficiency and the effectiveness of the client …

Persistent link: https://www.econbiz.de/10014928778

Emerging Dimensions of Audit Accountability: A Case Study of Public Enterprise Management and Efficiency Audit in India

Singh Batra, Gurdeep; Kaur, Narinder - In: Managerial Auditing Journal 8 (1993) 6

Proper and effective control through audit is necessary in the case of public enterprises as the funds invested in them do not belong to those who manage the affairs of these enterprises. That is why it is important that their financial operations are subjected to severe scrutiny. Examines the...

Persistent link: https://www.econbiz.de/10014929411

Audit committees: where do we go from here?

Pomeranz, Felix - In: Managerial Auditing Journal 12 (1997) 6, pp. 281-284

Auditors are urged to promote communication with audit committees as well as with the entire board. Contacts with the entire board are most appropriate, given the rise of issues of corporate governance. It is not yet understood how effective audit committees have actually been, although the...

Persistent link: https://www.econbiz.de/10014929592

AUDITING PRACTICES COMMITTEE DRAFT AUDITING GUIDELINE: VALUE FOR MONEY AUDITS

In: Managerial Auditing Journal 3 (1988) 1, pp. 27-31

The full text of a new draft guideline on value for money audits is provided. Guidance to auditors on the special factors to be taken into account in the application of auditing standards to value for money audits is offered.

Persistent link: https://www.econbiz.de/10014929687

Developed Auditing in a Developing Public Sector

Rune Berggren, G. - In: Managerial Auditing Journal 2 (1987) 1, pp. 3-5

Public sector audit has been expanding worldwide. Sweden has developed “effectiveness audit” — starting with goal …

Persistent link: https://www.econbiz.de/10014929707

Internal auditing effectiveness: an expansion of present methods

Dittenhofer, Mort - In: Managerial Auditing Journal 16 (2001) 8, pp. 443-450

One of the three areas to which internal auditing is targeted is effectiveness. Yet we do not often determine whether … cost effectiveness and operational improvement aspects of the internal audit process. The former, the time‐honored internal … audit output measures must be supplanted by internal audit effectiveness achievements. …

Persistent link: https://www.econbiz.de/10014929789

Internal control effectiveness – a clustering approach

Länsiluoto, Aapo; Jokipii, Annukka; Eklund, Tomas - In: Managerial Auditing Journal 31 (2016) 1, pp. 5-34

Purpose – This study aims to examine and visualize the adopted internal control structure and effectiveness in firms … and present a typology of firms. Control structure and effectiveness are measured based on the assessment of management … clustered using the self-organizing map, a visual artificial neural network approach. A three-dimensional effectiveness proxy is …

Persistent link: https://www.econbiz.de/10014930123