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The Evaluation of the Internal Audit Risk Regarding Public Procurements

Dobra, Iulian Bogdan - 2011

The paper wants to highlight the risk evaluation only for The public procurements carried out through demands of supply. Internal auditors must report the results of their work to the general management and any significant weakness discovered during the audit mission. But, on the other hand, we...

Persistent link: https://www.econbiz.de/10014043135

Environmental, Social and Governance (ESG) and the Roles of Management, Internal Audit, and Enterprise Risk Management

Fraser, John R. S.; Quail, Rob; Simkins, Betty J. - 2022

Environmental, social, and governance (ESG) has become a major focal point for a broad array of stakeholders: investors, creditors, regulators, boards of directors, affected communities, customers, the general public, consultants, and academics. This article provides a history and current...

Persistent link: https://www.econbiz.de/10013405169

External and Internal Auditors Perceptions on Compliance with Internal Audit Standards and Practices : Spirit vs letters?

Hegazy, Mohamed A.; Farghaly, Marwa - 2022

This paper investigates differences between the external auditors’ (EA) and the internal auditors’ (IA) perceptions of the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by...

Persistent link: https://www.econbiz.de/10013405328

Leveraging ChatGPT for Enhancing the Internal Audit Process – A Real-World Example from a Large Multinational Company

Emett, Scott A.; Eulerich, Marc; Lipinski, Egemen; … - 2023

internal audit processes and assess its impact on the efficiency and effectiveness of the IAF. Uniper has implemented ChatGPT … into parts of audit preparation, fieldwork, and audit reporting. On their initial tests, they estimate efficiency gains …

Persistent link: https://www.econbiz.de/10014362030

The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government instituti...

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17

level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … decisions to rely on internal audit work, which has an impact on audit efficiency. Therefore, the current study aims to fill the … efficiency in one comprehensive research model with the institutional environment as a moderating variable in the relationship …

Persistent link: https://www.econbiz.de/10014470015

Internal audit functions and sustainability audits : insights from manufacturing firms

Amoako, Gilbert Kwabena; Bawuah, Jonas; Asafo-Adjei, … - In: Cogent business & management 10 (2023) 1, pp. 1-21

audit effectiveness (IAE) and enactments, policies, standards, systems and procedures (EPS). In line with the four measures … Square Structural Equation Modelling (PLS-SEM) method. Findings from the study divulged that internal audit effectiveness …

Persistent link: https://www.econbiz.de/10014470024

Evidence on Internal Audit Quality from Transitioning to Remote Audits because of COVID-19

Eulerich, Marc; Wagener, Martin; Wood, David A. - 2022

also find that perceived efficiency and effectiveness increase the more experience internal auditors have with remote … conducted both remote and in-person audits, we find that internal auditors perceive no difference in the efficiency and … effectiveness of and stakeholders’ reliance on results from remote and in-person audits when considering all responses. However, we …

Persistent link: https://www.econbiz.de/10013406351

Internal Audit Competency and Financial Reporting Quality : Evidence from LinkedIn Human Capital Data

Renschler, Melissa; Ahn, Jaehan; Hoitash, Rani; Hoitash, Udi - 2023

Limited availability of human capital data on the internal audit function (IAF) has constrained research on this topic. This study overcomes certain data limitations by using LinkedIn data from Revelio Labs. Using longitudinal data on individual IAF employees, we document that IAF experience,...

Persistent link: https://www.econbiz.de/10014262021

Internal Auditors’ Role in Organizational Innovation : A Social Network Perspective

Christ, Margaret H.; Eulerich, Anna Katharina; … - 2022

Organizations use innovations to adapt, grow their business, and differentiate themselves from their competitors. However, innovations can introduce new risks to the organization that the internal audit function (IAF) should address. We interview and survey internal auditors about how they...

Persistent link: https://www.econbiz.de/10014243846

THE PUBLIC INTERNAL AUDIT COMMITTEE IN THE SOCIAL HEALTH INSURANCE SECTOR- A NECESSITY IN ROMANIA

Dobra, Iulian Bogdan; Tamas, Attila Szora - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 54-54

Health care reform and health system financing required to meet population needsand current financial constraints proved to be a major challenge worldwide. In these conditions therole of Public Internal Audit Committee in the public system is extremely important. It is known thatthe requirement...

Persistent link: https://www.econbiz.de/10008497416