Essays about: "Risk auditing"

Showing result 1 - 5 of 42 essays containing the words Risk auditing.

  1. 1. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

    University essay from Umeå universitet/Företagsekonomi

    Author : Ernest Oppong; Allen Beng Ngum; [2023]
    Keywords : Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

    Abstract : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. READ MORE

  3. 2. Auditors' Risk- and Materiality Assessment During Times of High Exogenous Risk : A Quantitative Study Analysing the Effects of the Covid-19 Pandemic

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Adam Brissman; Thomas Watson; [2023]
    Keywords : Auditing; Auditor Independence; Covid-19; Economic Crises; Materiality; Materiality Assessment; Professional Scepticism; Risk; Risk Assessment;

    Abstract : Background: Research has shown that the risk of material misstatements increases during exogenous risk shocks. Simultaneously, auditors shall identify and assess the emergent risks. During the GFC, auditors' response was considered satisfactory by some but criticized byothers. READ MORE

  4. 3. The Internal Auditor's Role in Cybersecurity Governance : A qualitative study about the internal auditor's influence on the people factor of cybersecurity

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Nikola Simić; [2022]
    Keywords : Internal auditing; Cybersecurity; Assurance; Risk Assessment; Three Lines of Defense;

    Abstract : Internal auditors have a substantial impact on organisations’ governance. Hence this research aims to uncover the practice of internal auditors in Sweden, especially their part in cybersecurity and the people factor. READ MORE

  5. 4. Internal Auditing in a digitalised world : A qualitative study about the internal auditor´s approach in providing assurance of cybersecurity

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Priyanka Poddar; [2022]
    Keywords : cybersecurity activity; cybersecurity assurance; internal auditing; information security;

    Abstract : This study aims to contribute to internal auditing´s body of knowledge. This will be done by identifying and evaluating the approaches taken by internal auditors in assuring in the management of an organisation's cybersecurity. Qualitative research has been undertaken for this study by collecting data through semistructured interviews. READ MORE

  6. 5. Determining Factors for Bonded Warehouse Implementation : Case study exploring the key resources in bonded warehouse implementation

    University essay from Jönköping University/IHH, Centre of Logistics and Supply Chain Management (CeLS)

    Author : Agnes Olsson Löwerot; Linnéa Nilsson; [2022]
    Keywords : Bonded warehouse; resource-based view; implementation process; warehouse function; project management; critical resources; retail firms; manufacturing firms;

    Abstract : Background: Globalization has created new opportunities for firms to import and export goods across the world, international trade has gained significant importance to many. Although global trade between countries has many positive aspects, it has also demanded the right type of warehousing to store the goods as cost-efficiently as possible. READ MORE