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31.
  • Are Internal Audits Associa... Are Internal Audits Associated with Reductions in Perceived Risk?
    Carcello, Joseph V.; Eulerich, Marc; Masli, Adi ... Auditing : a journal of practice and theory, 08/2020, Volume: 39, Issue: 3
    Journal Article
    Peer reviewed

    SUMMARY We examine whether internal auditing provides value to organizations by reducing risk. We compare the changes in risks between audited business units and matched non-audited units within the ...
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Available for: UL
32.
  • ВНУТРІШНІЙ АУДИТ ЯК ІНСТРУМ... ВНУТРІШНІЙ АУДИТ ЯК ІНСТРУМЕНТ ПІДВИЩЕННЯ ЕФЕКТИВНОСТІ ФУНКЦІОНУВАННЯ ПІДПРИЄМСТВА
    Sugak, Tatiana M; Timofeiev, Alexander Y Aktualʹni problemy ekonomiky, 01/2019 220
    Journal Article
    Peer reviewed

    У cmammi розглянуто суттсть внутршнього аудиту, po3Kpumi основт завдання та визначет передумови створення служби внутршнього аудиту, розкритi форми оргатзацп внутршнього аудиту та обГрунтовано ...
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Available for: CEKLJ, ODKLJ, UL
33.
  • Mapping of internal audit r... Mapping of internal audit research: a post-Enron structured literature review
    Kotb, Amr; Elbardan, Hany; Halabi, Hussein Accounting, auditing & accountability journal, 11/2020, Volume: 33, Issue: 8
    Journal Article
    Peer reviewed
    Open access

    PurposeThis paper reviews the field of internal auditing (IA) post-Enron to develop insights into how IA research has developed, offer a critique of the research to date and identify ways that future ...
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Available for: CEKLJ, UL

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34.
  • Does external auditor coord... Does external auditor coordination influence internal auditor effort?
    Nkansa, Porschia Advances in accounting, June 2024, 2024-06-00, Volume: 65
    Journal Article
    Peer reviewed
    Open access

    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 ...
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Available for: UL
35.
  • Practicile organizaţionale ... Practicile organizaţionale aferente auditului intern în entităţile economice din perspectiva pandemică
    Gavrilă, Mihai-Daniel; Ştefan, Alexandra Audit Financiar, 01/2023, Volume: 21, Issue: 2
    Journal Article
    Peer reviewed
    Open access

    În contextul turbulenţelor economice şi al amplificării şi diversificării riscurilor la care sunt expuse companiile, auditul intern joacă un rol tot mai important. Acesta este potenţat de includerea ...
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Available for: CEKLJ, UL
36.
  • The Role of Internal Auditi... The Role of Internal Auditing in Improving the Accounting Information System in Jordanian Banks by Using Organizational Commitment as a Mediator
    Al Zobi, Mo’taz Kamel; Jarah, Baker Akram Falah Risks (Basel), 09/2023, Volume: 11, Issue: 9
    Journal Article
    Peer reviewed
    Open access

    In light of the function of Internal Auditing and its significance in assessing and ensuring the validity of data, information, reports, and high lists generated by the Accounting Information System ...
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Available for: CEKLJ, UL
37.
  • Understanding the Ecosystem... Understanding the Ecosystem of Enterprise Risk Governance
    Beasley, Mark S.; Branson, Bruce C.; Braumann, Evelyn C. ... The Accounting review, 09/2023, Volume: 98, Issue: 5
    Journal Article
    Peer reviewed
    Open access

    ABSTRACT Approaches to risk governance are not homogeneous across organizations. Some organizations invest heavily in building formal and strategically focused enterprise-wide risk governance ...
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38.
  • The Demand for Internal Aud... The Demand for Internal Auditors following Accounting and Operational Failures
    Ege, Matthew S.; Kim, Young Hoon; Wang, Dechun The Accounting review, 11/2023, Volume: 98, Issue: 7
    Journal Article
    Peer reviewed

    ABSTRACT Using a comprehensive database of U.S. internal auditor job postings, we find that firms are about 10 percent more likely to post an internal auditor job after the revelation of accounting ...
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39.
  • Internal Audit Effectivenes... Internal Audit Effectiveness: Multiple Case Study Research Involving Chief Audit Executives and Senior Management
    Lenz, Rainer; Sarens, Gerrit; Hoos, Florian EDPACS, 01/2017, Volume: 55, Issue: 1
    Journal Article, Trade Publication Article
    Peer reviewed

    The focus of this study is the relationship between chief audit executives (CAEs) and senior management (SM) and its relationship with internal audit (IA) effectiveness. The study reveals differences ...
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40.
  • Family involvement in owner... Family involvement in ownership and governance and internal auditing quality
    Ginesti, Gianluca; Santonastaso, Rosalinda; Macchioni, Riccardo Corporate governance (Bradford), 11/2023, Volume: 24, Issue: 8
    Journal Article
    Peer reviewed
    Open access

    Purpose This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing. Design/methodology/approach Leveraging a hand-collected data ...
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Available for: UL
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