Search Results - subject:"Innenrevision"

Audit Program on Artificial Intelligence (AI)-driven credit risk

De Palma, Valeria Anna; Di Maria, Alessandro; Foschini, … - In: Risk management magazine 20 (2025) 1, pp. 4-29

From an Internal Audit perspective, the integration of Artificial Intelligence (AI) into credit risk modelling through Machine Learning (ML) algorithms presents significant challenges due to the complexity and multidimensional nature of these models. While AI enhances predictive performance and...

Persistent link: https://www.econbiz.de/10015373726

Key drivers of cybersecurity audit effectiveness : a neo-institutional perspective

Vuko, Tina; Slapničar, Sergeja; Čular, Marko; … - In: International journal of auditing : IJA 29 (2025) 1, pp. 188-206

Persistent link: https://www.econbiz.de/10015337400

Reporting control deficiencies in repeat internal audit engagements

Favere-Marchesi, Michael - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 1, pp. 7-20

Persistent link: https://www.econbiz.de/10015332177

Making sense of the internal audit function : toward internal controls integration and organizational learning

Cantù, Elena; Langella, Cecilia; Vannini, Ilaria Elisa - In: Financial accountability and management 41 (2025) 2, pp. 262-273

Persistent link: https://www.econbiz.de/10015372898

The effects and potential benefits of audit committee oversight in a strategic setting

Patterson, Evelyn R.; Smith, J. Reed; Tiras, Samuel L. - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 2013-2040

Persistent link: https://www.econbiz.de/10015156992

Internal auditing's role in preventing and detecting fraud : an empirical analysis

Bonrath, Annika; Eulerich, Marc - In: International journal of auditing : IJA 28 (2024) 4, pp. 615-631

Persistent link: https://www.econbiz.de/10015137968

Diffusion theory, economic consequences, and adoption of international standards on auditing around the world

Elmghaamez, Ibrahim Khalifa; Ntim, Collins G.; Yekini, … - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015065968

Supervision of financial audit activity in the Republic of Moldova : reforms and opportunities for modernization

Iachimovschi, Anatolie - In: Eastern European journal for regional studies 10 (2024) 1, pp. 210-224

Persistent link: https://www.econbiz.de/10015399488

The effects of board compensation on the voluntary establishment of an internal audit function

Rönkkö, Jaakko; Paananen, Mikko; Lahikainen, Aleksi - In: Baltic journal of management : BJM 19 (2024) 6, pp. 60-75

Persistent link: https://www.econbiz.de/10015401869

Essays on disclosures

Hussain, Sumair - 2024 - First edition

Persistent link: https://www.econbiz.de/10014553141