Institute of internal auditors

This study provides an international perspective on auditing practices by comparing and contrasting the qualitative aspects of auditing across different countries and regulatory environments. It examines how cultural, legal, and institutional factors shape auditors' roles, responsibilities, and perceptions of audit quality.

15p minhnn0302 24-03-2024 15 10   Download

Ebook "Performance auditing: Contributing to accountability in democratic government" Providing an up-to-date overview and discussion of performance audit, this highly topical book will appeal to all those working within audit, academics working in the fields of public management and public administration, as well practitioners in and close to state audit institutions. Members of Parliament, evaluators, internal auditors, researchers, policy analysts and consultants will also find this book invaluable.

368p tuongnhuoclan 28-11-2023 4 4   Download

Part 1 of ebook "Lean auditing: Driving added value and efficiency in internal audit" provides readers with contents including: lean and lean auditing in overview; looking at internal audit planning and assignment delivery; the development of lean auditing and its benefits; factoring in risk assurance in the audit plan; considering the allocation of resources to optimize value add; using communication and quality standards to maximize the added value from assignments;...

234p mocthanhdao0210 20-11-2023 6 3   Download

Chapter 15 - Internal auditing. After studying this chapter you should be able to: understand the evolving nature of internal auditing; appreciate the professional standards developed for internal auditing; understand what internal auditors do in practice; gain an appreciation of the issues that may face the internal audit profession in the future; and appreciate the approaches to assessing risk management, control and governance processes.

15p tradaviahe19 29-03-2021 20 2   Download

Credit institutions in Viet Nam regulated under Law on Credit Institutions(1) consist of commercial banks, non-bank credit institutions, and cooperative banks. The commercial banks are allowed to perform all types of banking activities and for profit purpose. The internal audit activity is established under direct supervision of Board of Supervisors (hereafter called BOS), which is elected by General Shareholders’ Meeting. As a consequence, the internal audit activity is expected to retain organizational independence as having direct access to Board of Directors (hereafter called BOD), BOS.

5p chauchaungayxua7 12-08-2020 25 1   Download

Chapter 15 - Audit and assurance services in the public sector. In this chapter we will discuss: understand the evolving nature of internal auditing; appreciate the professional standards developed for internal auditing; understand what internal auditors do in practice; gain an appreciation of the issues that may face the internal audit profession in the future; and appreciate the approaches to assessing risk management, control and governance processes.

25p thuongdanguyetan04 18-04-2020 21 1   Download

The purpose of this paper is to enhance understanding of corporate governance (CG) in the banking sector and to explore the existence and practice of corporate governance mechanisms in United Arab Emirates (UAE) national commercial banks. More specifically, the paper is targeted to examine whether the mechanisms forced by the law; Board of Directors, Auditors, Audit Committee and Credit Committee, are used by UAE banks and if the majority of these banks choose independent boards.

39p trinhthamhodang2 21-01-2020 34 2   Download

This study is targeted to enhance understanding of corporate governance (CG) in the banking sector and to examine the existence and practice of CG mechanisms in United Arab Emirates (UAE) Conventional Banks (CBs) and Islamic Banks (IBs). More specifically, the paper aims to explore to what degree corporate governance structures and practices used by CBs and IBs are different, including CG mechanisms forced by the law (Board of Directors, Auditors, Audit Committee and Credit Committee) and other CG modes adopted voluntarily by these banks.

42p trinhthamhodang2 21-01-2020 21 2   Download

Module D - Internal, governmental, and fraud audits. This module define internal auditing; describe internal audit institutions (e.g. IIA); describe how internal auditors interact with independent auditors; explain internal auditors’ independence problems; and list features of internal reports; explain the function of standards and measurements in economy, efficiency and program audits.

16p shiwo_ding8 26-06-2019 21 1   Download

In this chapter, students will be able to understand: understand the evolving nature of internal auditing; appreciate the professional standards developed for internal auditing; understand what internal auditors do in practice; gain an appreciation of the issues that may face the internal audit profession in the future; and appreciate the approaches to assessing risk management, control and governance processes.

15p shiwo_ding2 03-04-2019 25 0   Download

After studying this chapter you will be able to: Define internal auditing; describe internal audit institutions (e.g. IIA); describe how internal auditors interact with independent auditors; explain internal auditors’ independence problems; and list features of internal reports; explain the function of standards and measurements in economy, efficiency and program audits.

22p thiendiadaodien_9 24-02-2019 42 1   Download

After reading the material in this chapter, you should be able to: Define internal auditing; describe internal audit institutions (e.g. IIA); describe how internal auditors interact with independent auditors; explain internal auditors’ independence problems; and list features of internal reports; explain the function of standards and measurements in economy, efficiency and program audits.

16p hihihaha4 16-12-2016 45 3   Download

The survey was completed in July & August 2006 and is building on similar surveys conducted in 2001 and 2003. In 2006, we organised the survey as a joint initiative with the Czech Institute of Internal Auditors (ČIIA). Our objective is to provide an independent forum to report on key trends, and emerging issues regarding many aspects of the Internal Audit (“IA”) function in various industry segments operating in the Czech Republic. The key focus of this year’s survey is quality of internal audit, especially the current topic of getting ready for an external Quality Assurance Review.

40p hoadat_1990 12-07-2013 63 8   Download

As part of the statutory framework for the audit of companies under the Companies Act 2006, the Professional Oversight Board (part of the Financial Reporting Council), essentially acts as the main regulator, with statutory powers delegated to it by Government for the recognition and supervision of those professional accountancy bodies responsible for supervising the work of auditors or offering an audit qualification – recognised qualifying body and recognised supervisory body e.g. Institute of Chartered Accountants in England and Wales.

418p tay_thi_le 19-02-2013 54 8   Download

Among their many provisions, the new law and the stock market rules together require that the board of a publicly traded company be composed of a majority of independent directors and that the board’s audit committee consist entirely of independent directors and have at least one member with financial expertise. They also impose restrictions on the types of services that outside auditors can provide to their audit clients. These wide-ranging legislative and regulatory changes were adopted in response to the widespread outcry that followed these scandals.

37p bin_pham 06-02-2013 46 4   Download

After completing Steps 1–4, sufficient information will be available to begin to establish current and longer-term budgets. Budgets must provide sufficient resources for internal audit to deliver the risk-based audit plan developed in Step 4 as well as the flexibility to respond to changing business needs. Prepare the initial budget based on the results of the risk assessment and audit plan.

5p doipassword 01-02-2013 40 3   Download