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Séparabilité des audits et du contrôle de gestion en vue de contrôler l'identité organisationnelle

Bonache, Adrien; Bessour, M. - Volkswirtschaftliche Fakultät, … - 2009

Objective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory...

Persistent link: https://www.econbiz.de/10005836630

Effect of Internal Audit on Fraud Detection in the Nigerian Public Sector

Umoh, Akaninyene - 2022

This research work was designed to assess the effect of internal audit function on fraud detection in the Nigerian … public sector. Fraud triangle theory which tries to explain reasons why people commit fraud guided this work, survey research … study were to examine the effect of internal checks, stock audit, cash audit and transaction audit functions on fraud …

Persistent link: https://www.econbiz.de/10014238447

Development of auditing in Malaysia: legal, political and historical influences

Azham, Ali; Teck Heang, Lee; Yusof, Nor Zalina; Ojo, … - Volkswirtschaftliche Fakultät, … - 2007

This work investigates the role and contribution of external auditing as practised in the Malaysian society during the forty year period from independence in 1957 to just before the onset of the Asian Financial Crisis in 1997. It applies the political economic theory introduced by Tinker (1980)...

Persistent link: https://www.econbiz.de/10008805862

Coordination and communication challenges in global group audits

Downey, Denise Hanes; Bedard, Jean C. - In: Auditing : a journal of practice & theory 38 (2019) 1, pp. 123-147

Persistent link: https://www.econbiz.de/10012138397

Role of Internal Audit in Australian Local Government Governance – A Step in the Right Direction

Pilcher, Robyn A - 2012

additional risks, with cases of fraud, corruption and high risk investments in several Australian local councils being reported …

Persistent link: https://www.econbiz.de/10013097792

Quality of Internal Audit Functions : The Development of Quantitative Measurement Scales

kasim, Mohd Ariff - 2012

The primary objective of this study is to construct a valid and reliable instrument to quantitatively measure the quality of internal audit function via level of conformance by internal auditors towards the International Professional Practice Framework (IPPF). Two separate pilot tests were...

Persistent link: https://www.econbiz.de/10013107443

The Effects of Using the Internal Audit Function as a Management Training Ground or as a Consulting Services Provider in Enhancing the Recruitment of Internal Auditors

Burton, F. Greg - 2014

This paper examines factors that influence job applicants' willingness to apply for positions in internal auditing. We predict and find evidence that job applicants are dissuaded from applying for internal audit positions. In two separate experiments involving participants at seven universities,...

Persistent link: https://www.econbiz.de/10013065236

The Effects of Group Audit Oversight on Subsidiary Entity Audits and Reporting

Glover, Steven M. - 2014

International and U.S. accounting and auditing standard setters have focused considerable attention and rule making around group audits and in particular the reporting quality of subsidiary entities. We examine how membership in a consolidated group and the related group audit affects the...

Persistent link: https://www.econbiz.de/10013065772

Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing

Bartlett, Geoffrey D. - 2016

This paper examines factors affecting non-accounting business professionals' willingness to work in internal auditing. In a 2 x 6 experiment with 502 participants from across the country, we find that, in contrast to prior research examining accountants, business professionals have relatively...

Persistent link: https://www.econbiz.de/10013000190

The Future of Knowledge in the Internal Audit

Vasile, Emilia - 2017

In the last years the focus of internal audit has shifted away from business toward financial controls. In the future internal audit departments need to align their contributions to the organization's strategic objectives. The purpose of the internal audit which is organised within the entities...

Persistent link: https://www.econbiz.de/10012954203

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