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Organizational Forms of Audit of Efficiency of Business Partnership
Shavliuk, Anna - In: Accounting and Finance (2014) 4, pp. 123-127
Efficiency audit of business partnership is a mean of analyzing and monitoring business partnerships in terms of … elucidates the differences and benefits of organizational forms of efficiency audit of business partnership that will allow … justify the choice of any of forms of commercial enterprise. The characteristics of organizational forms of efficiency audit …
Persistent link: https://www.econbiz.de/10011122306
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The Importance of Auditor’s Professional Judgement in a Global Economy
Octavian, Ionescu Iancu; Mihaela, Mocanu; Eugeniu, Turlea - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 380-383
auditor and that there is a contradiction between efficiency and effectiveness in the audit practice. This article argues that …
Persistent link: https://www.econbiz.de/10010631946
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Financial Auditor’s Professional Judgement and Challenges Faced in a Global Audit Environment
Octavian, Ionescu Iancu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 1016-1019
essential tool for the auditor and that there is an opposition between efficiency and effectiveness in the audit practice. This … ever before. The audit profession is no exception. This paper examines audit professionalism alongside audit efficiency …
Persistent link: https://www.econbiz.de/10010632314
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RISK MANAGEMENT’S IMPORTANCE AND ROLE IN AUDIT
Ovidiu-Constantin, Bunget; Alin-Constantin, Dumitrescu; … - In: Annals of Faculty of Economics 1 (2010) 1, pp. 484-489
The importance of treating this theme is proved by the current situation that economy and the entities activating on the market are confronted with. Risk is present in all the actions and event of humanity. Risk is in a permanent change, it evolves in complexity, among the traditional exposures...
Persistent link: https://www.econbiz.de/10008787451
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THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION
Bota-Avram, Cristina; Pop, Atanasiu; Bota-Avram, Florin - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 19-19
challenges for the internalauditors, consisting in developing skills in assessment the effectiveness of risk management which …
Persistent link: https://www.econbiz.de/10008497478
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Internal audit tool for minimizing the risk of fraud
Klamut, Elżbieta - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 1, pp. 49-68
is difficult to talk about its effectiveness, while in other entities it fulfills its role, provided it is properly …
Persistent link: https://www.econbiz.de/10011967150
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Protecting the organization against risk and the role of financial audit
Bożek, Sylwia; Emerling, Izabela - 2014
In the contemporary economic reality and organization's activities aiming at effectiveness and efficiency of …
Persistent link: https://www.econbiz.de/10012011785
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The role of internal audit as a tool for detecting fraud
Burzyńska, Dorota; Jabłońska, Małgorzata - In: Economic and environmental studies : a journal for … 18 (2018) 2, pp. 483-497
Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is committed in companies is often considered insignificant and no preventive measures are taken which would minimize the possibility of its occurrence. Often, companies also do not have...
Persistent link: https://www.econbiz.de/10011874647
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Incentives for dishonesty : an experimental study with internal auditors
Balafoutas, Loukas; Czermak, Simon; Eulerich, Marc; … - 2017 - This version: 20 April 2017
This study examines experimentally how dishonest behavior in the form of misreporting others' performance depends on the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large conferences in Germany and evaluate their performance and...
Persistent link: https://www.econbiz.de/10011639592
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Did COVID-19 increase the risk of internal auditing?
Westhausen, Hans-Ulrich - In: Economic review : journal of economics & business 20 (2022) 2, pp. 79-95
Audit needs to react promptly to adapt its effectiveness to the increased requirements and thus be able to fulfill its …
Persistent link: https://www.econbiz.de/10014466535