Showing result 1 - 5 of 18 essays containing the words ROLE OF INTERNAL AUDIT.

  1. 1. 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

  2. 2. 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; 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

  3. 3. 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

  4. 4. The role of CSR engagement in the Internal Brand Building process : An exploratory study of Service firms

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Chidiebere Emmanuel; Eva Eriksson; [2016]
    Keywords : Corporate social responsibility CSR ; corporate brand; brand building; internal brand building; service firms; managers; employees.;

    Abstract : This study explores how service firms incorporate CSR activities within the internal brand building process. It was found that CSR does influence and is implemented in every stage of our theoretical framework of the internal brand building process. READ MORE

  5. 5. The Role of Internal Audits within Financial Institutions in Sweden

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Zeljka Baric; [2016]
    Keywords : internal audit; corporate governance; regulations; board of directors; audit committee; senior management; agency theory;

    Abstract : Corporate governance is a highly discussed topic in financial circles. Recent corporate failures have triggered regulatory reforms where the internal audit was given a stronger position. However, this regulatory evolution also brought challenges to internal audit activity. READ MORE