Um die sowohl von Bilanzskandalen als auch der Finanzkrise aufgedeckten Schwächen in der Corporate Governance rechtzeitig unternehmensintern aufzudecken, soll als eine mögliche Lösung die Interne Revision als prozessunabhängige Prüfungsinstitution die im Rahmen der Governance und des...

Die zum Jahressteuergesetz 2009 veröffentlichten aufsichtsrechtlichen Anforderungen stellen die Leasing-Branche vor neue Herausforderungen. Neben formellen Vorgaben nehmen qualitative Anforderungen an eine ordnungsgemäße Geschäftsorganisation an Bedeutung zu. Im Fokus steht eine an den...

Research Question - Our study examines the development of a reliable internal audit plan in the Greek public hospitals, focusing on how to identify, assess and evaluate the relevant risks by the Boards of Directors. Data - We use an exceptional database drawing information from a large sample of...

Banks play a vital role in every economy as they hold the savings of the public, provide a means of payment for goods and services, and finance the development of businesses. The financial sector experienced a meltdown, which some critics argued was the result of inadequate regulatory oversight...

Research Question: Organizations increasingly buy standardized continuous auditing solutions from vendors rather than develop their own. What opportunities lie in exploring the adoption, implementation and application of such solutions in the context of internal auditing? Motivation: Extant...

Research Question- What are the dominant themes in the existing literature and future research patterns in the field of risk management and internal audit? Motivation- With the evolution of the concepts of risk management and internal audit starting from early 21st century there is a significant...

Research Question: This study will explore how private sector financial management technologies (specifically, risk management system, fraud and corruption control system and internal audit) become embedded in a selected public sector organisation. Motivation: The motivation for this study is to...

The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor's responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or...

Research Question: Do modern ERP systems record sufficient information to allow retrospective monitoring of accounts payable transactions? Can Benford's Law be applied to these transactions to detect potential fraud in accounting data? Motivation: Modern ERP systems are capable of recording...

Previous studies on companies listed on the Bucharest Stock Exchange (BSE) revealed that most of these entities do not meet the new corporate governance requirements about independent directors, Audit Committee members and the general recommendations of transparency. Companies that apply a lower...