Essays about: "audit internal"

Showing result 11 - 15 of 78 essays containing the words audit internal.

1. 11. Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)

   University essay from Högskolan Kristianstad/Fakulteten för ekonomi

   Author : Richard Baros Fully; Kortu Duke David; [2020]
   Keywords : Audit delay; audit quality; public sector auditing; institutional theory; isomorphism; decoupling;

   Abstract : Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. READ MORE

3. 12. Knowledge Sharing in the Internal Audit Department

   University essay from Högskolan Dalarna/Företagsekonomi

   Author : Hassan Jaber; Enock Nana Mensah; [2020]
   Keywords : Knowledge Sharing; Internal Audit; Reputation; Power Distance; Individualistic; Trust; Rewards; Organizational Structure; Information technology; and Personality;

   Abstract : Aim: This study aims to investigate the factors that affect the practices of effective knowledge sharing in the Middle East region. Method: The research paper is based on a single case study about the internal audit department in a commercial Lebanese bank. Qualitative research methods have been applied which included semi-structured interviews. READ MORE

4. 13. An investigation of Audit Expectation Gap in the Public Sector in Sub-Saharan Africa : the Case of The Gambia

   University essay from Högskolan Kristianstad/Fakulteten för ekonomi

   Author : Lamin Colley; Timothy Timdy Gaye; [2020]
   Keywords : Audit expectation gap; auditors; non-auditing professionals; perceived auditors roles; audit reports; bridging the expectation gap; Public sector auditing; The Gambia;

   Abstract : The aspect of the audit expectation gap continues to be an issue and detrimental to the auditing profession especially as auditors and the public continues to hold different beliefs about the auditors’ duties and responsibilities, and the messages conveyed by audit reports. This phenomenon has long been investigated in several Western and Asian countries with numerous studies that empirically confirmed the existence of this phenomenon between auditors and non-auditors (audit stakeholders). READ MORE

5. 14. The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations

   University essay from Högskolan Kristianstad/Fakulteten för ekonomi

   Author : Hussam Al-Shaheen; Hanglu Bai; [2020]
   Keywords : Internal audit; external audit; audit quality; reliance; China;

   Abstract : 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

6. 15. Automation and the transformation of the audit process : A qualitative research on the impact of automation on the audit process

   University essay from Umeå universitet/Företagsekonomi

   Author : Maija Keskinen; Rudo Cathrine Tarwireyi; [2019]
   Keywords : Auditing; audit process; automated accounting; automated auditing; automation;

   Abstract : Technology is advancing at a rapid pace impacting many industries including accounting and auditing industries. Technological development has enabled implementation of automated accounting systems that make it possible for firms to shift from traditional accounting to automated accounting. READ MORE