Essays about: "internal audit independence"
Showing result 1 - 5 of 13 essays containing the words internal audit independence.
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1. The perceived Need for Audit and Audit Quality in the Public Sector : a Study of Public Corporations in Liberia
University essay from Högskolan Kristianstad/Fakulteten för ekonomiAbstract : Audit quality plays an important role in the public sector, especially in an emerging market. However, there is no specific concept that defines and measures the term audit quality. There is a gap of conceptual framework in the public sector the public sector that explains the need for audit and the attributes of audit quality. READ MORE
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2. The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations
University essay from Högskolan Kristianstad/Fakulteten för ekonomiAbstract : The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. READ MORE
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3. GENDER, INDEPENDENCE AND RISK PREFERENCE : A quantitative study of listed Swedish companies
University essay from Umeå universitet/FöretagsekonomiAbstract : Internal auditing is the auditing performed by companies themselves. Previous research has put forth the idea that female chairmen in audit committees increase the internal auditing. In this study, we examine how levels of risk preference within internal auditing are influenced by the gender of the chairman in an audit committee. READ MORE
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4. Continuous Auditing : Internal Audit at a Crossroads?
University essay from Stockholms universitet/Företagsekonomiska institutionenAbstract : Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. READ MORE
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5. The Process of Internal Audit’s Involvement with Enterprise Risk Management : The Influence on Internal Audit’s Objectivity and Independence
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : In 2004, the Institute of Internal Auditors (IIA) issued a paper that defined internal auditors’ role in Enterprise Risk Management (ERM) as a role that relates to measuring and monitoring performance. The present study examines how high internal audit involvement in ERM-related activities and a strong relationship between internal auditors and senior management influence internal auditors’ objectivity and independence. READ MORE
