Essays about: "audit discomfort"

Found 2 essays containing the words audit discomfort.

  1. 1. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Caroline Cederholm; Linn Åkerlund; [2023]
    Keywords : sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

    Abstract : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. READ MORE

  3. 2. How do Internal Auditors become Comfortable in their role within Risk Management? : An Empirical Study of Internal Auditors in Private Sector Companies

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Jessica Andersson; Tuulikki Vilo; [2016]
    Keywords : Assurance; Comfort; Consulting; Discomfort; Internal audit; Risk management; Role;

    Abstract : The role of internal audit has changed during the past few years. Today, internal auditors are central players in organizations’ corporate governance structure. However, previous studies show that there is a gap between internal auditors’ own perception of their role compared to their stakeholders’. READ MORE