This study examines experimentally how dishonest behavior in the form of misreporting others' performance depends on the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large conferences in Germany and evaluate their performance and...

Banks play a vital role in every economy as they hold the savings of the public, provide a means of payment for goods and services, and finance the development of businesses. The financial sector experienced a meltdown, which some critics argued was the result of inadequate regulatory oversight...

Die Prüfung des Internen Kontrollsystems (IKS) ist eine der Hauptaufgaben bei Abschlußprüfungen. Der vorliegende Beitrag untersucht grundlegende Techniken der künstlichen Intelligenz, insbesondere regelbasierte Expertensysteme, auf ihre Eignung zur Unterstützung der Beurteilung des IKS bei...

Judging by only economic incentives, Malaysian financial institutions (particularly banks) should completely ignore the Competition Act. The data show that Malaysian banks probably benefit from anticompetitive behaviour. Political and family connections likely facilitate such behaviour. Given...

Introduction -- Internal audit procedure techniques -- Internal audit charter -- Managing the internal audit function (IAF) -- Internal audit practice layout -- Internal audit documentation &reporting -- Internal audit peer review -- What the standards say -- Internal control checklist --...

Understanding organizational context -- Performing a business impact analysis -- BIA reporting and commitment of resources -- Risk assessment and reporting -- Strategic planning, internal control structure, management oversight, and reporting tools -- Information technology all pervasive to the...

Preface -- Basics and current conversations: the fundamentals -- Basic audit principles and practices -- Recent evolution in audits -- Ensuring rigor and governance : going deeper -- Auditing in depth -- Effective audit reporting -- Using risk as a framework -- Focus on governance -- Taking a...

"Since the passage of Sarbanes-Oxley, internal auditing has seen resurgence. Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. In addition, the internal auditor...