Essays about: "ROLE OF INTERNAL AUDIT"

Showing result 1 - 5 of 20 essays containing the words ROLE OF INTERNAL AUDIT.

  1. 1. Corporate Sustainability Reporting Directive : An analysis on the pre-implementation phase of CSRD in relation to stakeholder engagement, institutional logic, and networks

    University essay from Malmö universitet/Institutionen för Urbana Studier (US)

    Author : Katharina Staudt; Emma Bloem; Maureen ter Steege; [2023]
    Keywords : ;

    Abstract : The European Union (EU) has proposed and adopted the Corporate Sustainability Reporting Directive (CSRD) to enhance businesses' sustainability performance across the EU. The study focuses on the pre-implementation phase of CSRD within an audit and consulting company and its perceived effects on organizational processes and structures. READ MORE

  3. 2. Evaluating the role of internal audit in strengthening corporate governance and mitigating digital transformation risks: A study of the private hospitals sector in Pakistan.

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Noman Ahmad Khan; Christine Sarkis; [2023]
    Keywords : ;

    Abstract : ABSTRACT The aim of the research is to investigate the role of internal audit in enhancing corporate governance and mitigating risks associated with digital transformation in private hospitals in Pakistan.Furthermore, the study aims to understand the significance of internal audit in ensuring effective governance practices and managing the challenges and hazards introduced by digital transformation in the healthcare industry. READ MORE

  4. 3. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

    University essay from SLU/Dept. of Economics

    Author : Simon Jonsson; [2020]
    Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

    Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE

  5. 4. 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 ekonomi

    Author : Josephine R. Boakai; Sotheory Phon; [2020]
    Keywords : The need for audit; audit quality; public corporation; Liberia; developing country;

    Abstract : 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

  6. 5. The future of audit: Examining the opportunities and challenges stemming from the use of Big Data Analytics and Blockchain technology in audit practice

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Xiao Tang; Nikola Kostic; [2017]
    Keywords : Audit; Big Data Analytics; Blockchain; Distributed Ledger; Innovation; Business and Economics;

    Abstract : Thesis Purpose: The purpose of this thesis is to contribute to the extant knowledge and further research regarding the effects of Big Data Analytics (BDA) and blockchain (BC) technology on the future of the audit profession and to provide a framework grounded in existing theoretical research which would explore ways in which BDA and BC technology could be integrated into the audit procedures of the future. Methodology: A qualitative approach has been chosen and mainly inductive reasoning has been used to answer the research questions. READ MORE