also changed the audit risk. This paper attempts to address this question using the Audit Risk Model (ARM) and a survey of … audit experts to operationalize a comparison of audit risk before and after COVID-19. The results suggest that the pandemic … has significantly changed the audit environment and, moreover, is expected to increase audit risk. As a result, Internal …

In the contemporary economic reality and organization's activities aiming at effectiveness and efficiency of … against the risk factors. The aim of this article is to present theoretical and practical (on the basis of the examined … exposure to risk. The applied research methods are based on the method of conceptual analysis of the literature on the examined …

The purpose of the article is to analyze the relevance of the audit in minimizing the risk of fraud. The methodology of …

In the contemporary economic reality and organization's activities aiming at effectiveness and efficiency of … against the risk factors. The aim of this article is to present theoretical and practical (on the basis of the examined … exposure to risk. The applied research methods are based on the method of conceptual analysis of the literature on the examined …

We examine whether internal auditing provides value to organizations by reducing risk. We compare the changes in risks … importance of an internal audit while holding constant changes in risk due to the organization and time period. Based on ratings … from the heads of audited and non-audited units, we find that managers of audited units perceive a greater decline in risk …

In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of … against the risk factors. The aim of this article is to present theoretical and practical (on the basis of the examined … exposure to risk. The applied research methods are based on the method of conceptual analysis of the literature on the examined …

of implementing engagement risk management strategies in audit firms. Engagement risk refers the overall risk associated … with an audit engagement and it consists of three components: client's business risk, auditor's business risk, and audit … risk. The main purpose of this study is to describe each components of engagement risk and explain relations among them …

of management. A negative element identified at the level of the affected companies is the failure to identify risk … significant information showing key risk assessment and so helps the management to become more efficient. …

auditors engage in consulting on enterprise risk management. Although such consulting provides value to an organization, it can … also put the objectivity and independence of internal auditors at risk. We hypothesize that external auditors' reliance on … the latter provides risk management consulting under the supervision of a strong audit committee. It is lower if the …