Essays about: "research on internal audit"

Showing result 1 - 5 of 41 essays containing the words research on internal audit.

  1. 1. Crimes of Obedience: Well-meaning auditors in dysfunctional systems

    University essay from Lunds universitet/Avdelningen för Riskhantering och Samhällssäkerhet

    Author : Abhijith Balakrishnan; [2024]
    Keywords : ISM Code; Audits; Maritime; Safety; Safety Management; Safety Management Skills; Human Factors; Seafarer; Social Sciences;

    Abstract : The ISM Code requires companies to establish a safety management system and verify its effectiveness through internal safety audits done by internal auditors. The Code is replete with words that are open to interpretation. The ISM code conveys what its objectives are and what it intends to achieve by the language in the code. READ MORE

  3. 2. Is Blockchain Just a Buzz Word or Will It Change The Way of Auditing? An Empirical Study on Blockchain and the Audit Profession

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Lisa Tengbom; Elin Carlberg; [2022]
    Keywords : Blockchain; Auditing; Transparency; Efficiency; Quality;

    Abstract : The purpose of this thesis is to examine the impact of blockchain technology (BT) on the audit profession, which is a topic that has previously received little attention. Moreover, we contribute to existing research by taking both an internal and external perspective, interviewing auditors and blockchain experts. READ MORE

  4. 3. 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

  5. 4. 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

  6. 5. 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