Search Results - subject:"Internal audit function"

Assessing the effectiveness of internal governance controls : the case of internal auditors skills and challenges in Libya

Elmghaamez, Ibrahim Khalifa; Ntim, Collins G. - In: Corporate ownership & control : international … 13 (2015/2016) 3, pp. 46-59

Persistent link: https://www.econbiz.de/10011666208

External auditors' involvement in the internal audit function's work plan and subsequent reliance before and after a negative audit discovery

Pike, Byron J.; Chui, Lawrence; Martin, Kasey A.; … - In: Auditing : a journal of practice & theory 35 (2016) 4, pp. 159-173

Persistent link: https://www.econbiz.de/10011620217

Evolution of Internal Auditing in EU Member States

Mirela, Dobre - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 190-195

This paper focuses on a CBOK study that shows the evolution of the Internal Audit Function (IAF) in companies around …, characteristics of the internal audit function, staffing, compliance to The IIA Standards and internal audit activities. Most of these … still indicate that their internal audit function does not formally measure their added value, this being an important …

Persistent link: https://www.econbiz.de/10010632298

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

perspectives of internal audit function in thecoming period. Our findings show us that next future will give some important …

Persistent link: https://www.econbiz.de/10008497478

Does internal audit function quality deter management misconduct?

Ege, Matthew S. - In: The accounting review : a publication of the American … 90 (2015) 2, pp. 495-527

Persistent link: https://www.econbiz.de/10010517105

Perceived challenges faced by the internal audit function in the South African public sector : a case study of the National Treasury

Motubatse, Nebbel; Barac, Karin; Odendaal, Elza - In: African journal of science, technology, innovation & … 7 (2015) 5/6, pp. 401-407

Persistent link: https://www.econbiz.de/10011565853

Effect of internal audit function on corporate governance quality : evidence from Lebanon

El-Kassar, Abdul-Nasser; ElGammal, Walid; Bayoud, Mirna M. - In: International journal of corporate governance : IJCG 5 (2014) 1/2, pp. 103-117

Persistent link: https://www.econbiz.de/10010469732

Internal audit function, board quality and financial reporting quality: evidence from Malaysia

K. Johl, Shireenjit; Kaur Johl, Satirenjit; … - In: Managerial Auditing Journal 28 (2013) 9, pp. 780-814

Purpose – The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common …

Persistent link: https://www.econbiz.de/10014930047

Internal audit function, board quality and financial reporting quality: evidence from Malaysia

Johl, Shireenjit K.; Johl, Satirenjit Kaur; … - In: Managerial Auditing Journal 28 (2013), pp. 780-814

Purpose – The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common …

Persistent link: https://www.econbiz.de/10010711257

A summary of research on external auditor reliance on the internal audit function

Bame-Aldred, Charles W.; Brandon, Duane M.; Messier, … - In: Auditing : a journal of practice & theory 32 (2013), pp. 251-286

Persistent link: https://www.econbiz.de/10009761259