Essays about: "internal audit functions"
Showing result 1 - 5 of 6 essays containing the words internal audit functions.
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1. Blockchain Accounting in a Tripple-Entry System
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Title: Blockchain Accounting in a Triple-Entry System - Its Implications on the Firm and its Stakeholders, a Case Study on the Request Network. Seminar date: 1st of June 2018 Course: FEKH69 & FEKH89, Degree Project Undergraduate Level, Business Administration, Undergraduate Level, 15 University Credits Points (UPC) or ECTS-cr) Authors: Mahir Hambiralovic & Rasmus Karlsson Advisor: Rolf G Larsson Keywords: Blockchain Accounting, Triple-Entry Accounting, Request Network, Real-Time Accounting, Automated Audit Purpose: To continue previous research on blockchain accounting and to explore how the technology could alter industries and professions over time. READ MORE
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2. Auditor-client Communication : A qualitative study on the effects of auditor tenure, feedback, and dissemination of communication
University essay from Umeå universitet/FöretagsekonomiAbstract : Communication between auditors and their clients is a big part of the audit engagement. It is therefore contradictory that communication within audit engagements is an underresearched area. More research is needed to understand how it functions and what affects it. READ MORE
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3. 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institutionenAbstract : Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as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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4. To cooperate with internal auditors or not : is that a dilemma for Swedish external auditors?
University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälleAbstract : Purpose - The purpose of this study is to shed light on one part of the external auditor’s work by examining how the cooperation between external auditors and internal auditors is organized and if external auditors face a dilemma when cooperating with internal auditors. The focus will therefore be on what aspects are considered by the external auditor in the decision to cooperate with internal auditors (and to use their work), as well as how the external auditor safeguards the audit quality by maintaining an independently and professionally executed audit. READ MORE
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5. Internal Auditing : A shift in role and scope
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained. Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. READ MORE
