Essays about: "internal audit independence"
Showing result 6 - 10 of 13 essays containing the words internal audit independence.
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6. 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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7. 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
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8. Internal audit in Lithuanian commercial banks : an important part of corporate governance or just another department?
University essay from Företagsekonomiska institutionenAbstract : Purpose: the purpose of the thesis is to find out how Lithuanian commercial banks position their internal audit function within their organizational structure to overcome the tension of working with the management and keeping the distance to be able to report on them at the same time; and is internal audit function considered as one of the cornerstones of corporate governance. Moreover, comparison of banks is made to inspect any patterns, differences and similarities concerning the origin of the capital. READ MORE
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9. The role of social auditors : A categorization of the unknown
University essay from Företagsekonomiska institutionenAbstract : As demands on companies’ accountability have increased, researchers have turned their attention towards the social auditing practice and studied its role in companies supply chains. This study highlights a theory gap, questioning existing praise and criticism correlated to the categorization of social auditors. READ MORE
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10. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective
University essay from FöretagsekonomiAbstract : Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. READ MORE
