Internal Auditing Journal

document icon

Guide to Internal Audit

second edition of our resource guide of frequently asked questions about the practice of internal auditing. Guide to Internal Audit is designed to be a helpful and easy-to-access resource that IA professionals can refer to regularly in their jobs. The publication offers detailed insights into everything from building an IA function to managing and improving the function as the organization ...

document icon

INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES

INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES PETRA ȘCU Daniela Lucian Blaga University of Sibiu, Romania Abstract: This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and ...

document icon

Determinants of Internal Audit Effectiveness in ...

International Journal of Business and Management; Vol. 11, No. 11; 2016 ISSN 1833-3850 E-ISSN 1833-8119 Published by Canadian Center of Science and Education 184 Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems George Tackie 1, Edward Marfo-Yiadom1 & Sampson Oduro Achina2 1 School of Business, University of Cape Coast, Cape …

document icon

DETERMINANTS OF INTERNAL AUDIT EFFECTIVENESS IN THE …

For example, internal auditing is involved in consulting activities, and value added contributions for the evaluation and improvement of the effectiveness of risk management and governance process (IIA, 2001). This shows the roles of internal auditing is moving away from the narrow scope of measuring and evaluating the effectiveness of internal controls towards a broader scope of activities ...

document icon

Internal Auditing Around the World Volume XIII

protiviti.com Internal Auditing Around the World ... The definition of internal auditing from The Institute of Internal Auditors (The IIA) sheds light on why: Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined ...

document icon

Internal Auditing Practices and Internal Control System in ...

Internal Auditing Practices and Internal Control System in Somali Remittance Firms Hussein Abdi Mohamud Assistant Lecturer Faculty of Business and Accountancy SIMAD University Mogadishu-Somalia Abstract This article investigated the relationship between Internal auditing practices and internal control system in Somali remittance firms. The demographic profile of the respondents was age, …

document icon

THE ESSENTIAL HANDBOOK - WordPress.com

15/12/2002  · The Essential Handbook of Internal Auditing is a slimmed down version of the original handbook and is aimed at students, auditors, managers and the growing army of people who need to know a little more about internal auditing. In this way, The Essential Handbook consists of extracts from the main handbook for those who need a less detailed account of the world and work of the internal …

document icon

Internal Auditing Effectiveness - ResearchGate

Hahn (2015), A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities, Managerial Auditing Journal, Vol. 30 Iss: 1, pp. - A synthesis of empirical ...

document icon

The Effect of Internal Controls on the ... - IOSR Journal

IOSR Journal of Economics and Finance (IOSR-JEF) e-ISSN: 2321-5933, p-ISSN: 2321-5925.Volume 8, Issue 3 Ver. IV (May - June 2017), PP 92-105 www.iosrjournals.org DOI: 10.9790/5933-08030492105 www.iosrjournals.org 92 | Page The Effect of Internal Controls on the Financial Performance of Commercial Banks in Kenya Mr. Asiligwa, G. Rennox (Department of Finance and Accounting, …

document icon

A Theoretical Examination of the Role of Auditing and the ...

A Theoretical Examination of the Role of Auditing and the Relevance of Audit Reports VAASAN YLIOPISTON JULKAISUJA _____ OPETUSJULKAISUJA 61 BUSINESS ADMINISTRATION 28 ACCOUNTING AND FINANCE VAASA 2010 . III PREFACE The objective of this book is to present and discuss the frameworks that affect the demand for audit services. Knowledge of the theories …