Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing. Design/methodology/approach Sixty-six internal...

Sale activity play an important part because from this activity will be formed an earnings, therefore sale activity need to be controlled. Sale operation need the report of analyzing sale activity laying open undesirable growth to enable performed a corrective action, so that needed a shares...

Tyrimo objektas – vidaus audito teikiama nauda įmonei. Tyrimo tikslas – išanalizavus vidaus audito teikiamą naudą įmonei lemiančius veiksnius, parengti vidaus audito teikiamos naudos vertinimo modelį. Uždaviniai: 1) išanalizuoti vidaus auditą kaip veiklą, kuri teikia naudą...

The Municipal Manager is responsible for the overall financial management of the municipality as requirement of MFMA. However, section 79(1) of the MFMA makes a provision for the municipal manager to delegate the financial management to the senior manager. The legislative requires that all...

The objective of this thesis is to describe and examine the current state of research and knowledge on performance auditing and performance reporting, and how these two components of performance management can be applied in the public sector in South Africa, and, at the same time, be in line...

This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and audit fee model data are acquired from...

The activity to prevent embrittlement sustainability of public finances should manifest itself permanently, regardless of economic circumstances - national or European. This, more so as it was set by the Stability and Growth Pact (SGP), which introduces new rules on fiscal policy. Regulations...

This research takes into consideration the existence of the principal-agent type relationships withn the banking system, as well as the portfolio of risks related to it. Therefore, the internal audit intercedes between the stakeholders on the management of the credit entities becoming a...

This study aims to: 1) test and analyze the effect of the implementation of good corporate governance influence intellectual capital at PT Jakarta Tourisindo, 2) test and analyze the effect of internal audit on intellectual capital at PT Jakarta Tourisindo, 3) test and analyze the effect of the...

Change of the economic and political system at the end of the last century led to the necessity of implementing reforms both in Georgia and the whole post-communist space in all fields of economy. It became necessary for proper management of economic activities of enterprises to establish the...