Search Results - subject:"internal audits"

Did you mean: subject:"internal audit" (1,031 results)

Audit Quality and Corporate Governance: Evidence from the Microfinance Industry

Beisland, Leif Atle; Mersland, Roy; Oystein Strøm, R. - Centre Emile Bernheim, Solvay Brussels School of … - 2013

This study uses a unique, hand-collected sample of microfinance institutions from 73 developing countries to analyze the relationships between audit quality and governance mechanisms. We examine two measures of audit quality, namely, the use of Big Four auditors and the presence of internal...

Persistent link: https://www.econbiz.de/10010968988

Israel; Detailed Assessment of Observance of International Association of Insurance Supervisors Insurance Core Principles

International Monetary Fund (IMF); International … - 2012

A full assessment of Israelâ€™s compliance with the Insurance Core Principles (ICPs) of the International Association of Insurance Supervisors (IAIS) is presented. The Minister of Finance bears the political responsibility for supervisory oversight of the Israeli insurance system. Nonlife...

Persistent link: https://www.econbiz.de/10011244032

Japan; Insurance Core Principles-Detailed Assessment of Observance

International Monetary Fund (IMF); International … - 2012

This Working Paper is a detailed assessment of Japanâ€™s compliance with the Insurance Core Principles of the International Association of Insurance Supervisors. The paper identifies a reduction in interest rates and equity prices as two factors that influence the structure and functioning...

Persistent link: https://www.econbiz.de/10011245263

Germany; Financial Sector Assessment Program: Detailed Assessment of Observance on Basel Core Principles for Effective Banking Supervision

International Monetary Fund (IMF); International … - 2011

The design of the German banking supervision framework is structurally sound, with a robust legislative and operational framework that largely complies with the Basel Core Principles for effective banking supervision (BCP). Various improvements to the German supervisory framework have been...

Persistent link: https://www.econbiz.de/10011245319

Kingdom of the Netherlands-Netherlands; Publication of Financial Sector Assessment Program Documentation: Detailed Assessment of Observance on Insurance Core Principles

International Monetary Fund (IMF); International … - 2011

Significant legislative changes and regulatory developments have taken place in the Netherlandâ€™s insurance sector. The initial Financial Sector Assessment Program (FSAP) and the current assessment are benchmarked against the Insurance Core Principles (ICPs) issued in 2003. Progress has...

Persistent link: https://www.econbiz.de/10011245628

United States; Publication of Financial Sector Assessment Program Documentation: Detailed Assessment of Observance of Basel Core Principles for Effective Banking Supervision

International Monetary Fund (IMF); International … - 2010

This paper presents Detailed Assessment of the United Statesâ€™s observance of Basel Core Principles for Effective Banking Supervision. The U.S. financial system is large and highly diversified. At the end-2007, total U.S. financial assets amounted to almost four and a half times the size...

Persistent link: https://www.econbiz.de/10011245173

МЕТОДИКА МОНИТОРИНГА ДЕЯТЕЛЬНОСТИ ВНУТРЕННИХ АУДИТОРОВ СИСТЕМ КАЧЕСТВА ПРЕДПРИЯТИЯ

ДУШЕВИН Л.Л. - In: ВЕСТНИК САРАТОВСКОГО … (2009) 3, pp. 38-41

В статье проведен анализ процесса внутренних аудитов систем менеджмента качества организаций как механизма постоянного улучшения бизнеса в целом и отдельных...

Persistent link: https://www.econbiz.de/10011235853

MEASURING AND ASSESSMENT OF INTERNAL AUDIT’S EFFECTIVENESS

Cristina, Bota-Avram; Cristina, Palfi - In: Annals of Faculty of Economics 3 (2009) 1, pp. 784-790

The evolution of internal auditing in the last period was a very dynamic one, being affected by the increasing attention for its role in corporate governance, especially because of its links with internal control and risk management systems. Internal audi

Persistent link: https://www.econbiz.de/10008511850

The Assessment of the iso 9001 Internal Audit Effects in the Case of the Company Mercator, plc.

Alic, Milena; Rusjan, Borut - In: Management 3 (2008) 3, pp. 255-272

(H2) suggests that internal audits have more positive than negative effects upon business performance of a company. The … efficiency. The empirical outcomes could help quality managers as a reference data for benchmarking of internal audits and their … on the analytically proven hypothesis taken from a former research. The first hypothesis (H1) assumes that internal …

Persistent link: https://www.econbiz.de/10005538959

Canada; Financial Sector Assessment Program: Detailed Assessment of the Level of Implementation of the IOSCO Principles and Objectives of Securities Regulation

International Monetary Fund (IMF); International … - 2008

The regulatory framework for the securities market of Canada exhibits high levels of implementation of the International Organization of Securities Commissionsâ€™ (IOSCO) Principles. The regulatory framework for most of the areas covered by securities regulation is robust. The general...

Persistent link: https://www.econbiz.de/10011244876