Essays about: "role of Internal audit thesis"

Showing result 1 - 5 of 9 essays containing the words role of Internal audit thesis.

1. 1. 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

3. 2. The future of audit: Examining the opportunities and challenges stemming from the use of Big Data Analytics and Blockchain technology in audit practice

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Xiao Tang; Nikola Kostic; [2017]
   Keywords : Audit; Big Data Analytics; Blockchain; Distributed Ledger; Innovation; Business and Economics;

   Abstract : Thesis Purpose: The purpose of this thesis is to contribute to the extant knowledge and further research regarding the effects of Big Data Analytics (BDA) and blockchain (BC) technology on the future of the audit profession and to provide a framework grounded in existing theoretical research which would explore ways in which BDA and BC technology could be integrated into the audit procedures of the future. Methodology: A qualitative approach has been chosen and mainly inductive reasoning has been used to answer the research questions. READ MORE

4. 3. The Role of Internal Audits within Financial Institutions in Sweden

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Zeljka Baric; [2016]
   Keywords : internal audit; corporate governance; regulations; board of directors; audit committee; senior management; agency theory;

   Abstract : Corporate governance is a highly discussed topic in financial circles. Recent corporate failures have triggered regulatory reforms where the internal audit was given a stronger position. However, this regulatory evolution also brought challenges to internal audit activity. READ MORE

5. 4. 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

6. 5. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective

   University essay from Företagsekonomi

   Author : Okah Peter Okah; [2013]
   Keywords : auditors´ independence; non-audit services; earnings management;

   Abstract : 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