Samenvatting Cultuur en gedrag integreren in de audit is niet nieuw. De toenemende behoefte om meer in de huid van medewerkers te kruipen wordt versterkt door hybride werken, incidenten op het gebied ...van grensoverschrijdend gedrag en aandacht voor gelijkheid. Weten wat er speelt onder medewerkers lijkt relevanter en uitdagender dan ooit. Internal audit kan, als relatieve buitenstaander, bestuurders informeren over de mate waarin houding en gedrag overeenkomen met gewenste waarden. Dit vraagt om inzicht in gedrag en in de wijze waarop dit wordt beïnvloed. Analyse van de non-verbale component is in dit verband belangrijk, aangezien de traditionele kennis en vaardigheden voor de auditfunctie dan tekortschieten. De auditor zal meer kennis moeten opdoen en zich vaardigheden eigen moeten maken om non-verbale signalen te kunnen lezen, te interpreteren en hierop te kunnen reageren. Het registreren, analyseren en interpreteren van onbewuste spierbewegingen in het gezicht is uitdagend, maar levert waardevolle nieuwe inzichten op. Met dit artikel wordt beoogd te schetsen hoe de internal auditor tijdens interviews meer systematisch aandacht zou kunnen besteden aan non-verbaal gedrag. Keywords: Internal audit, non-verbale communicatie, soft controls, performance, interviewen
The role of the Indonesian government's internal oversight apparatus (APIP) in guiding and supervising government institutions obliges them to maintain and improve its performance. This paper ...investigates the effect of management support, competence, objectivity, and integrity on the performance of the government's internal oversight apparatus. The tool used in this data processing is SPSS. The results show that support for management, objectivity and integrity have a significant effect on APIP performance, while competition has a non-significant effect on APIP performance. Governments should be involved in supporting APIP performance by creating policies that can improve the management of internal oversight officers.
Will the prescribing competency framework be reviewed in the near future? The short answer is yes - and there will soon be opportunities for nurse prescribers to be involved in the review process.
SUMMARY This study examines the relationship between outsourced internal audits, nonaudit services, and audit fees. We use Malaysian data to show that client firms that outsource their internal ...auditing function (IAF) are associated with lower external audit fees than those with in-house IAF. Moreover, this negative relationship is significantly stronger for firms that purchase greater amounts of nonaudit services (NAS) from the auditor. The results suggest that an auditor who provides NAS to a client and thus earns additional overall revenue is willing to accept lower audit fees provided a high audit quality can be achieved through reliance on outsourced IAF. JEL Classifications: M42.
The purpose of this study is to investigate how the level of controls testing coordination with the external auditor affects internal auditors' effort. The internal auditor's planned substantive ...testing audit hours are the measure of effort in this study. Regulators and stakeholder organizations have encouraged more collaboration between external and internal auditors to improve audit efficiency. The effect of external auditor coordination on internal auditors' planned audit hours has important implications for audit efficiency and effectiveness. An experiment is conducted with 112 internal auditors to examine the hypothesized effect. The study uses a 2 × 2 between-subjects design and manipulates fraud risk and external auditor coordination. Consistent with my prediction, I find that coordination moderates the relationship between fraud risk and planned audit hours. The results illustrate that although high external auditor controls testing coordination decreases internal auditors' planned substantive testing audit hours, internal auditors are more sensitive to responding to fraud risk when external auditor controls testing coordination is high.
The role of small and medium-sized enterprises (SMEs) in the modern economy is crucial, and they have emerged as the most alluring and inventive system. To investigate and assess SMEs’ operations, ...internal auditing was formed as an independent assessment. Internal auditors’ planning and implementation of a quality program of internal audits can result in several advantages to SMEs. The current study investigates how internal auditors might help SMEs become more competitive. To fulfill the study’s requirements, 200 employees of Greek SMEs who were relevant to the internal audit function in their business environment were invited to answer a questionnaire. Internal auditors are viewed positively by most of the (100) employees who responded. Ranging from 34% to 53% in part B of the questionnaire (the role of internal auditors), they strongly agree with the positive role of internal auditors in Greek SMEs. Regarding the evaluation of internal auditors, most respondents gave a relatively negative opinion. From 31% to 34% respondents in part C of the questionnaire (evaluation of internal auditors) agree a little with the positive evaluation of internal auditors in Greek SMEs. Furthermore, the results showed that internal auditors must be professionals, comprehend the audited activities in-depth, offer ways to remedy problematic activities, and voice their thoughts objectively to succeed in the competitiveness of Greek SMEs.
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