Internal auditing

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 19 10   Download

The primary aim of this study is to determine the extent to which external auditors, in exercising their responsibilities under the Australian Auditing Standards, conduct additional audit work (proxied by audit fees) when audit clients have experienced known misappropriation of assets (MOA) fraud. The research is motivated by three key factors. The first being the mounting concerns by the Australian government and others in relation to audit quality.

249p runthenight04 02-02-2023 13 3   Download

The research works related to the thesis topic is very important. In this section, the author delves into an overview of the research works on Internal Audit and Internal Audit Institutions in the country and internationally to draw conclusions of the research projects on Internal Audit organization. research for your thesis topic.

32p trinhthamhodang7 27-08-2020 21 2   Download

IAF, factors measuring IAF quality and impact of factors measuring IAF quality on earnings management at Vietnamese listed companies.

31p cothumenhmong6 17-07-2020 21 2   Download

The dissertation researches and systematizes theoretical and practical issues on internal audit organization, contributing to further clarifying scientific grounds and bases on internal audit organization in businesses; experience of internal audit organizations in the world and lessons learned when applying to suit the conditions of Vietnam; develop the theoretical issues of internal audit, especially internal audit approach based on risk analysis.

28p dungmaithuy 18-09-2019 41 6   Download

Research’s objects in this thesis are the factors affect Audit quality, the competitive capability of Audit Firms in Vietnam which oriented to strengthen Competitive capability in the context of international integration.

35p change08 30-06-2016 63 8   Download

Reference document content paper F8 "Audit and Assurance - Study text 2016" to capture the details of: Audit frameword and regulation, planning and risk assessment, internal control, audit evidence,...

506p lovestormy94 13-12-2015 78 14   Download

The effect of Internal Audit Outsourcing on Financial Statement Users'Confidence in Their Protection From Fraudulent Financial Reporting Many analysts have identified principal-agent problems as a major source of underperformance in public education. Public school administrators need not compete for customers and are therefore free of the market discipline that aligns producer incentives with consumer demand in private markets.

87p mualan_mualan 25-02-2013 76 13   Download

PLANNING AN INTERNATIONAL AUDIT: AN EMPIRICAL INVESTIGATION OF INTERNAL AUDITOR JUDGEMENT With nearly as long a pedigree is the idea that these family background effects may operate above the individual level. The school-level association between average student background and average performance is typically much stronger than is the same association at the individual level.

247p mualan_mualan 25-02-2013 67 9   Download

THE AWARENESS OF UNDERGRADUATE AND GRADUATE ACCOUNTING STUDENTS TO ETHICAL ISSUES IN INTERNAL AUDITING With several school characteristics over which parents may choose, understanding which schools are chosen and which administrators are rewarded requires a model of residential choice.

174p mualan_mualan 25-02-2013 86 13   Download

AUDITING IN THE DATA PROCESSING ENVIRONMENT — THE EVOLVING ROLE OF THE INTERNAL AUDITOR The final panel leaves the NELS data, reporting models for high school completion rates of the cohort entering 9th grade in the fall of 1993. Data on this outcome come from a district-level compilation of four years of CCD data.

38p mualan_mualan 25-02-2013 70 6   Download

EXTERNAL AUDITOR'S EVALUTIONS OF INTERNAL : AUDIT WORK - A CASCADED INFERENCE APPROACH The trends identified in Figures 1.1 and 1.2 are again clear. First, θ is well above zero when δ is small, indicating that the residential housing market mechanism rewards administrators of effective schools with the wealthiest students when parents primarily assess schools by their effectiveness. When δ is large, θ is close to zero for all J, as no district structure creates the desired rewards when parents are largely unconcerned with school effectiveness....

154p mualan_mualan 25-02-2013 74 12   Download

AN EXAMINATION OF THE CONFORMANCE OF BANK INTERNAL AUDITORS WITH INTERNAL AUDITING STANDARS Recall equation (3), which suggested that a naïve estimate of the peer effect is magnified by effectiveness sorting, with the degree of magnification being ( ) ( ) θ * ≡ cov x j ,μ j var x j , the coefficient from a regression of μ j on x j across all districts in the market. θ * = 1 in the perfectly sorted markets displayed in Panels A, B, C, and E of Figure 1.1, indicating that the slope of school-level average test scores with respect to student characteristics in...

242p mualan_mualan 25-02-2013 99 16   Download

AD Nil NISTRATORS’ PERCEPTIONS OF INTERNAL AUDITING ROLES AND EFFECTIVENESS IN TEXAS AND BIG TWELVE PUBLIC UNIVERSITIES These coordination failures are less likely in markets with more interjurisdictional competition, as in these markets there are always alternative districts that are relatively similar in the peer group offered, and parents are able to select effective schools without paying a steep price in reduced peer quality.

122p mualan_mualan 25-02-2013 79 6   Download

INTERNAL CONTROL BASED ON THE COSO REPORT Objective  To use COSO, the Corporate Governance model, and COBIT, the Information Technology Governance framework, to achieve compliance with the SARBANES-OXLEY law 1 .Scope  New paradigms.  Methodology concepts of COSO.  MEYCOR COSO AG basics, a tool for implementing internal control based on the COSO report.

36p namson94 20-07-2012 125 32   Download

Các tổ chức kế toán, kiểm toán quốc tế cũng nêu ra những khái niệm về kế toán như sau: Theo uỷ ban thực hành Kiểm toán Quốc tế (International Auditing Practices Committee) thì “một hệ thống kế toán là hàng loạt các loại các nhiệm vụ ở một doanh nghiệp mà nhờ hệ thống này các nghiệp vụ được xử lý như một phương tiện duy trì các ghi chép tài chính”.

86p thiuyen12 15-09-2011 289 73   Download

To understand an entity’s internal control, the auditor will evaluate the design and implementation of a control. The auditor's primary consideration is whether, and how, a specific control prevents, or detects and corrects, material misstatements in classes of transactions, account balances or disclosures. The heaviest emphasis by auditors is on controls over classes of transactions rather than account balances or disclosures

60p nklong1234 24-03-2010 250 91   Download

CIA (Central Intelligence Agency) : c c tình báo trung ng ụ ương Mĩ · Uỷ ban Chuẩn mực Kế toán Quốc tế (A. International Accounting Standards Committee - IASC) · Uỷ ban Thực hành Kiểm toán Quốc tế (A. International Auditing Practice Committee - IAPC) · FBI (Federal Bureau of Investigation) : cục điều tra liên bang Mĩ · FIFA (Fédération Internationale de Football Association) : liên đoàn bóng đá quốc tế

4p utquan3311 29-12-2009 382 106   Download

Process of planning and controlling financial resources to achieve optimum economic and financial benefits from an investment.The main elements of financial management system are: . Planning and budgeting . Internal control . Accounting system . Financial reporting . Auditing

0p mille 07-03-2009 250 77   Download