The audit service is setting itself the purpose of an historical preview in the area of theinternal audit and the Corporate Governance, having the goal of evaluating the past, present andthe future of an entity in achieving the target-objectives so vital today for the public and economicentities...

The aim of the paper is to provide an overview over the challenges and opportunities thatinternal auditors are going to face with, in the context of current economic and financial worldwide crisis.Using fundamental type of research, but also combining inductive with deductive type of research,...

In order to find the antidote of the actual economic and financial crisis it is necessary to know the real causes that brought it about. Many companies and banks reached collapse or are closely there due to various ranges of reasons but among them there a

Purpose – This paper aims to assess 12 audit procedures that deemed challenging to insurance audits. Design/methodology/approach – This paper uses grounded theory as a framework for conducting series of semi-structured interviews with six technical audit partners, two from Big Four and four...

We investigate how the strictness of a requirement to consult on potential client fraud affects auditor assessments of fraud risk and the propensity to consult with firm experts. We test two specific forms of guidance about fraud consultations: (1) relatively strict (i.e., mandatory and binding)...

We investigate how the strictness of a requirement to consult on potential client fraud affects auditor assessments of fraud risk and the propensity to consult with firm experts. We test two specific forms of guidance about fraud consultations: (1) relatively strict (i.e., mandatory and binding)...