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Spain; IAIS Insurance Core Principles: Detailed Assessment of Observance

International Monetary Fund (IMF); International … - 2012

This paper provides an update on the significant regulatory and supervisory development in the Spanish insurance sector since 2006. The Spanish authorities have taken steps to address a number of shortcomings identified in the 2006 Financial Sector Assessment Program. Most notably, cooperation...

Persistent link: https://www.econbiz.de/10011243830

An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector

Al‐Twaijry, Abdulrahman A.M.; Brierley, John A.; … - In: Managerial Auditing Journal 19 (2004) 7, pp. 929-944

quality. The extent of reliance by the external auditor on the work of the internal auditor varied with the quality of the …

Persistent link: https://www.econbiz.de/10014928900

Internal audit quality : insights from audit committee members, senior management, and internal auditors

Trotman, Andrew J.; Duncan, Keith R. - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 235-259

Persistent link: https://www.econbiz.de/10011975666

Internal audit function quality and corporate governance : the case of Greece

Vadasi, Christina; Bekiaris, Michalis; Andrikopulos, … - In: Multinational finance journal 25 (2021) 1/2, pp. 1-61

Persistent link: https://www.econbiz.de/10013347689

Quality of internal auditing in federal educational institutions : an analysis of the perception of internal audit members and senior management

Borges, Gislaine; Klein, Leander Luiz - In: Managerial auditing journal 38 (2023) 7, pp. 1141-1161

Persistent link: https://www.econbiz.de/10014429703

An improved process model for internal auditing

Elliott, Michael; Dawson, Ray; Edwards, Janet - In: Managerial Auditing Journal 22 (2007) 6, pp. 552-565

Purpose – To investigate and understand the reasons why internal auditing is often perceived to not add value. This paper describes the development of a new process model and approach that will improve the actual and perceived value of auditing. Design/methodology/approach – Process...

Persistent link: https://www.econbiz.de/10014929076

Quality assurance in internal auditing: An analysis of the standards and guidelines implemented by the Institute of Internal Auditors (IIA)

Marais, M. - In: Meditari Accountancy Research 12 (2004) 2, pp. 85-107

Via the Institute of Internal Auditors, founded in 1941, the internal auditing profession actively promote the quality … January 2002, all internal audit activities/any consultant rendering internal auditing services must undergo quality control …, according to the provisions of Attribute Standard 1300. The revised internal auditing standards on quality control in internal …

Persistent link: https://www.econbiz.de/10014930399

Quality audit as a driver for compliance to ISO 9001:2008 standards

Hernandez, Hector - In: The TQM Journal 22 (2010) 4, pp. 454-466

Purpose – Quality certification to international standards is an obligatory requirement for automotive and truck … their quality management system. This paper aims to investigate this issue. Design/methodology/approach – The strategy was … to plan an effective implementation of a quality system through the continual application of internal audits and supplier …

Persistent link: https://www.econbiz.de/10015031912

The relation between accounting information in debt covenants and operating leases

Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996

Persistent link: https://www.econbiz.de/10011428934

Claude Pérochon, the journey of an accounting system builder

Degos, Jean-Guy - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 2, pp. 114-127

Persistent link: https://www.econbiz.de/10010383534