After the corporate scandals from the beginning of the 21st century, there was a general lack of confidence in the quality of the financial reporting. The Sarbanes-Oxley Act came to address this issue, by imposing rules that would prevent such scandals in the future. In order to help companies...

Professional judgments, such as an auditor's assessment of an internal control system, require the exercise of discretion which is likely to reflect individual differences across auditors. Here significant effects are reported for dogmatism and tolerance of ambiguity in auditor's assessments of...

There is the possibility that the information on which basis the informational risk hasbeen identified and evaluated, not to be correct and impicitly the financial statements not to be inconformity with the represented reality, affecting in this way the objective of the ‘trustworthyimage‘....

Corporate governance represents the system through which a company is being controlled and managed. In defining of this concept, works on the idea overall performance of the company is based on the theory of interest holders. The paper concerns about the relationship between corporate governance...

Internal audit contributes through its processes to achieve the best working conditions within an entity and to reach the proposed objectives. Increasing the entity’s performance requires an effective coordination between the internal audit department and its risk management processes and...

At the article the risks accompanying realization of currency banking operations are reviewed and also the improved currency risk management system for commercial banks is offered. The large attention is given to problems of limits installation on currency operations and development of internal...

The article proves urgency and necessity of organisation of internal control in budget institutions. It graphically depicts a general structure of the organisation of internal control in budget institutions. It offers and substantiates a model of organisation of internal control in budget...

The organization questions of internal audit are studied on enterprises in the article. The aims, tasks and functions of internal audits are considered. The stages of internal audit department organization are offered on enterprises.

The purpose of this study is toshow the extent of administrations of the industrial companies in Alaqaba city seeking to achieve the goals and objectives of the internal control, to show if there is presence of an appropriate organization structure for the internal control, to show the extent of...

This paper examines the research body of corporate governance which is one of the hot issues in the financial arena nowadays. Discussing salient and current theoretical and empirical works in the stream, paper devotes a special emphasis to financial services industries. Paper implies that there...