Works matching DE "INTERNAL auditors"

Results: 1661

IoT as Audit Evidence: A Reasonable Assurance Framework.

Published in:

Journal of Emerging Technologies in Accounting, 2024, v. 21, n. 2, p. 35, doi. 10.2308/JETA-2023-002

By:

Al-Zamil, Zamil S.;
Appelbaum, Deniz A.;
Nehmer, Robert A.

Publication type:

Article

Navigating the Digital Landscape: Unraveling Technological, Organizational, and Environmental Factors Affecting Digital Auditing Readiness in the Malaysian Public Sector.

Published in:

Journal of Emerging Technologies in Accounting, 2024, v. 21, n. 1, p. 111, doi. 10.2308/JETA-2022-072

By:

Wan Mohamad Noor, Wan Nurul Basirah;
Abd Razak, Siti Noor Azmawaty;
Mat Jusoh, Yusri Huzaimi;
Hasan, Siti Jeslyn

Publication type:

Article

IT Governance Considerations for Permissioned Blockchains.

Published in:

Journal of Emerging Technologies in Accounting, 2021, v. 18, n. 1, p. 45, doi. 10.2308/JETA-19-12-01-49

By:

Lineros, Jose Victor

Publication type:

Article

Implementation of Continuous Audit on the Brazilian Navy Payroll.

Published in:

Journal of Emerging Technologies in Accounting, 2020, v. 17, n. 2, p. 157, doi. 10.2308/JETA-2020-047

By:

de Freitas, Marcelo Machado;
Codesso, Mauricio;
Augusto, André Luiz Rodrigues

Publication type:

Article

A Transaction on the Blockchain: An AIS Perspective, Intro Case to Explain Transactions on the ERP and the Role of the Internal and External Auditor.

Published in:

Journal of Emerging Technologies in Accounting, 2019, v. 16, n. 1, p. 47, doi. 10.2308/jeta-52412

By:

Gomaa, Ahmed A.;
Gomaa, Mohamed I.;
Stampone, Ashley

Publication type:

Article

A Framework for Legacy Source Code Audit Analytics.

Published in:

Journal of Emerging Technologies in Accounting, 2018, v. 15, n. 2, p. 67, doi. 10.2308/jeta-52269

By:

Moffitt, Kevin C.

Publication type:

Article

Detecting Errors in and Making Inferences from Business Process Representations.

Published in:

Journal of Emerging Technologies in Accounting, 2016, v. 13, n. 2, p. 185, doi. 10.2308/jeta-51613

By:

Borthick, A. Faye;
Schneider, Gary P.

Publication type:

Article

Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran.

Published in:

Iranian Journal of Accounting, Auditing & Finance (IJAAF), 2022, v. 6, n. 4, p. 101, doi. 10.22067/ijaaf.2022.42154

By:

Ebrahimi, Ali;
Gerayli, Mehdi Safari;
Valiyan, Hasan

Publication type:

Article

THE EFFECT OF INTERNAL AUDITOR'S COMPETENCE AND INTERNAL CONTROL EFFECTIVENESS ON FINANCIAL STATEMENTS QUALITY.

Published in:

Journal of Social Science (2720-9938), 2023, v. 4, n. 1, p. 45, doi. 10.46799/jss.v4i1.487

By:

Haryanto, Agus Slamet;
Hidayah, Nurul

Publication type:

Article

مدى إمكانية تفعيل نظام الرقابة الداخلية وفق إطار المنظمات الراعية) 00 (ءلى القطاع الحكومي ومدى إمكانية تطبيقو

Published in:

Amman Arab University Journal, 2023, v. 8, n. 1, Part 2, p. 207

By:

مريم محمد الزعبي;
جميل جمال أبوبريك

Publication type:

Article

عمى القطاع الحكومي)COSO(مدى إمكانية تفعيل نظام الرقابة الداخمية وفق إطار المنظمات ال ا رعية ومدى إمكانية تطبيقو

Published in:

Amman Arab University Journal, 2023, v. 8, n. 1, p. 207

By:

مريم محمد الزعبي;
جميل جمال أبوبريك

Publication type:

Article

Culture Clash?

Published in:

Lean & Six Sigma Review, 2022, v. 21, n. 4, p. 2

By:

Kovach, Jamison V.

Publication type:

Article

The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence.

Published in:

Arab Gulf Journal of Scientific Research, 2023, v. 41, n. 4, p. 462, doi. 10.1108/AGJSR-07-2022-0121

By:

Khelil, Imen

Publication type:

Article

Critical Considerations to Strengthen the Internal Audit Function in Public Institutions.

Published in:

Administratio Publica, 2021, v. 29, n. 2, p. 74

By:

Sambo, V. T.

Publication type:

Article

Prospectiva de una auditoría interna basada en riesgos.

Published in:

Libre Empresa, 2020, v. 17, n. 2, p. 91, doi. 10.18041/16572815/libreempresa.2020v17n2.8021

By:

Alberto Montes-Salazar, Carlos;
Sanchez-Mayorga, Ximena;
Andrey Vallejo-Bonilla, Cristian;
Antonio Vélez-Ramírez, Rubén

Publication type:

Article

Determinants of Internal Audit Effectiveness and Implication on Corruption Prevention in The Religious Ministry.

Published in:

Indonesian Journal of Social & Humanity Study / Wacana: Jurnal Sosial dan Humaniora, 2018, v. 21, n. 1, p. 1

By:

Shohihah, Ika;
Djamhuri, Ali;
Purwanti, Lilik

Publication type:

Article

التدقيق الداخلي البيئي كأداة للتحكم في المخاطر البيئية - دراسة ميدانية بشركة الإسمنت عين الكبيرة بسطيف.

Published in:

Economic & Managerial Researshes, 2023, v. 17, n. 1, p. 333

By:

براهيمي لبنى;
شريقي عمر

Publication type:

Article

La contribution de l’audit interne dans l’amélioration de l’efficacité du contrôle interne dans l’entreprise algérienne : le cas d’ATM Mobilis.

Published in:

Economic & Managerial Researshes, 2020, v. 14, n. 3, p. 1

By:

BOUDIA, Mounya;
DEBBI, Ali

Publication type:

Article

The Effect of Integrity, Objectivity and Management Support on the Effectiveness of Internal Audit of The Government Sector in The Covid-19 Pandemic Condition.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2022, v. 8, n. 4, p. 197, doi. 10.32602/jafas.2022.033

By:

Dyhati, Anggun Soraya;
Wahyudi, Tertiarto;
Azwardi

Publication type:

Article

How to Improve Performance in Public Sector Auditing Through the Power of Big Data and Data Analytics? – The Case of The Republic Of North Macedonia.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2022, v. 8, n. 3, p. 187, doi. 10.32602/jafas.2022.023

By:

Lazarevska, Zorica Bozhinovska;
Tocev, Todor;
Dionisijev, Ivan

Publication type:

Article

Examining Internal Audit Process of Selected Local Governments in the Central Region of Ghana.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2021, v. 7, n. 2, p. 16, doi. 10.32602/jafas.2021.010

By:

Aikins, Anthony Egyir;
Mensah, John Victor;
Kumi-Kyereme, Akwasi

Publication type:

Article

Fraud Evasion Triangle: Why Can Fraud Not Be Detected?

Published in:

Journal of Accounting, Finance & Auditing Studies, 2019, v. 5, n. 4, p. 35, doi. 10.32602/jafas.2019.36

By:

Ergin, Emre;
Erturan, İlkay Ejder

Publication type:

Article

Finding Fraud: A Hands-On Fraud Creation and Detection Case.

Published in:

Journal of Forensic Accounting Research, 2024, v. 9, n. 1, p. 109, doi. 10.2308/JFAR-2023-024

By:

Felski, Elizabeth A.

Publication type:

Article

The Effect of Whistleblower Source and Tip Frame on Internal Auditors' Judgments and Actions.

Published in:

Journal of Forensic Accounting Research, 2021, v. 6, n. 1, p. 149, doi. 10.2308/JFAR-2020-007

By:

Kerler III, William A.;
Fleming, A. Scott;
Allport, Christopher D.

Publication type:

Article

A perspective on the whistleblowing intention of internal auditors: an integrated ethical decision-making model.

Published in:

Cogent Business & Management, 2024, v. 11, n. 1, p. 1, doi. 10.1080/23311975.2023.2292817

By:

Antoh, Alfiana;
Sholihin, Mahfud;
Sugiri, Slamet;
Arifa, Choirunnisa

Publication type:

Article

Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand.

Published in:

Cogent Business & Management, 2023, v. 10, n. 3, p. 1, doi. 10.1080/23311975.2023.2256084

By:

Boonlert-U-Thai, Kriengkrai;
Suttipun, Muttanachai

Publication type:

Article

The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions.

Published in:

Cogent Business & Management, 2023, v. 10, n. 1, p. 1, doi. 10.1080/23311975.2023.2191781

By:

Usman, Rudy;
Rohman, Abdul;
Ratmono, Dwi

Publication type:

Article

The mediating role of the management accounting information system in the relationship between innovation strategy and financial performance in the Jordanian industrial companies.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2135206

By:

Saleh, Qais Yaser;
Al-Nimer, Munther Barakat

Publication type:

Article

An analysis of external and internal auditors' use of ISA 240 red flags: The impact of auditors' estimation of fraud pervasiveness.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2118209

By:

Al-Dhubaibi, Ahmed Abdullah Saad;
Sharaf-Addin, Hussein Hussein Hamood

Publication type:

Article

The moderating effect of job satisfaction on the relationship between human capital dimensions and internal audit effectiveness.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2115731

By:

Al Shbail, Mohannad Obeid;
Alshurafat, Hashem;
Ananzeh, Husam;
Bani-Khalid, Tareq O

Publication type:

Article

Mapping of internal audit research in China: A systematic literature review and future research agenda.

Published in:

2021

By:

Hazaea, Saddam A.;
Zhu, Jinyu;
Al-Matari, Ebrahim Mohammed;
Senan, Nabil Ahmed M.;
Khatib, Saleh F. A.;
Ullah, Saif

Publication type:

Literature Review

Internal auditors role indicators and their support of good governance.

Published in:

Cogent Business & Management, 2020, v. 7, n. 1, p. 1, doi. 10.1080/23311975.2020.1751020

By:

Rahayu, Sri;
Yudi;
Rahayu;
Ntim, Collins G.

Publication type:

Article

Internal audit functions and audit outcomes: Evidence from Indonesia.

Published in:

Cogent Business & Management, 2020, v. 7, n. 1, p. 1, doi. 10.1080/23311975.2020.1750331

By:

Dzikrullah, Achmad Dzulfikar;
Harymawan, Iman;
Ratri, Melinda Cahyaning;
Ntim, Collins G.

Publication type:

Article

Discussion of Audit Recommendations and Management Auditing: A Case Study and Some Remarks.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1966, v. 4, n. 3, p. 157, doi. 10.2307/2490177

By:

Weston, Frank T.

Publication type:

Article

Internal audit public sector capability: a case study.

Published in:

Journal of Public Affairs (14723891), 2016, v. 16, n. 2, p. 181, doi. 10.1002/pa.1574

By:

Janse van Rensburg, Jacobus Oosthuizen;
Coetzee, Philna

Publication type:

Article

MEJORA CONTINUA AL SISTEMA DE ASEGURAMIENTO DE LA CALIDAD DE LAS AUDITORÍAS INTERNAS.

Published in:

Revista de Ciencias Economicas, 2021, v. 39, n. 2, p. 1, doi. 10.15517/rce.v39i2.41513

By:

Solano-Cruz, Giovanni

Publication type:

Article

ОСНОВНІ АСПЕКТИ КОНТРОЛЮ ЯКОСТІ ВНУТРІШНЬОГО АУДИТУ ПІДПРИЄМСТВ

Published in:

Institute of Accounting, Control & Analysis in the Globalization Circumstances / Ìnstitut Buhgaltersʹkogo Oblìku, Kontrolʹ ta Analìz v Umovah Globalìzacìï, 2021, n. 1/2, p. 24, doi. 10.35774/ibo2021.01.024

By:

Ганна, Даценко

Publication type:

Article

Risk-Based Internal Auditing Among Palestinian Joint Stock Companies Listed in Palestine Exchange.

Published in:

International Humanities Studies, 2020, v. 7, n. 4, p. 28

By:

Banat, Bassam Mohammed

Publication type:

Article

استخدام تقنيات المحاسبة القضائية في الحد من ممارسات المحاسبة الإبداعية للشركات المساهمة العامة الفلسطينية- من وجهة نظر المدققين الداخليين والخارجيين والسلك القضائي.

Published in:

An-Najah University Journal for Research, B: Humanities, 2022, v. 36, n. 10, p. 2213

By:

مجدي الكببجي;
آالء الجعبري

Publication type:

Article

ПРЕДОТВРАТЯВАНЕ И РАЗКРИВАНЕ НА ИЗМАМИ ОТ ВЪТРЕШНИТЕ ОДИТОРИ И РЪКОВОДИТЕЛИТЕ НА ОРГАНИЗАЦИИ ОТ ПУБЛИЧНИЯ СЕКТОР .

Published in:

Management & Education / Upravlenie i Obrazovanie, 2021, v. 17, n. 1, p. 81

By:

Василев, Пресиян

Publication type:

Article

AUDITOR ATTRIBUTES DURING THREE DIFFERENT STAGES OF PROFESSIONAL DEVELOPMENT.

Published in:

Journal of Business & Accounting, 2022, v. 15, n. 1, p. 67

By:

Moyes, Glen D.;
Arnold, Allen G.;
Cary, Cindi L.;
Anandarajan, Asokan

Publication type:

Article

INTERNAL AUDITORS: HELPING BUSINESSES PREVENT NEW AND DETER ONGOING EMPLOYEE FRAUDS.

Published in:

Journal of Business & Accounting, 2022, v. 15, n. 1, p. 20

By:

Treadwell, Gregory W.

Publication type:

Article

THE AUDITOR'S PERCEPTION OF EFFECTIVE RED FLAG FRAUD DETECTION ATTRIBUTES DURING THE EARLY, MIDDLE, AND LATE YEARS OF PROFESSIONAL DEVELOPMENT.

Published in:

Journal of Business & Behavioral Sciences, 2023, v. 35, n. 3, p. 28

By:

Moyes, Glen D.;
Cary, Cindi L.;
Arnold, Allen G.;
Anandarajan, Asokan

Publication type:

Article

İç Kontrol Sistemi ve Denetim Programı Etkinliği-Devlet Üniversitelerine Yönelik Uygulama.

Published in:

Journal of Finance Letters / Maliye Finans Yazıları Dergisi, 2019, n. 112, p. 77

By:

CAN, Esin Nesrin;
ÇETİN, Cem

Publication type:

Article

Contribuições do controle interno para a governança pública: um estudo da percepção dos auditores internos das instituições federais de ensino.

Published in:

Revista Ambiente Contábil, 2024, v. 16, n. 2, p. 286, doi. 10.21680/2176-9036.2024v16n2ID33031

By:

Santana dos Santos, Josaias;
de Oliveira Gonçalves, Andrea

Publication type:

Article

Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices.

Published in:

Revista Ambiente Contábil, 2024, v. 16, n. 1, p. 328, doi. 10.21680/2176-9036.2024v16n1ID34955

By:

Cunha Araújo, Davi Jônatas;
Gajadhar Araújo, Sheila Alice

Publication type:

Article

Perceptions about turnover in the internal audit activity: an overview of the Brazilian context.

Published in:

Revista Ambiente Contábil, 2019, v. 11, n. 2, p. 220, doi. 10.21680/2176-9036.2019v11n2ID18178

By:

de Souza Miranda, Claudio;
Resende de Lima, João Paulo

Publication type:

Article

FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL AUDITS OF QUALITY MANAGEMENT SYSTEM.

Published in:

Hyperion International Journal of Econophysics & New Economy, 2015, v. 8, n. 2, p. 401

By:

ROGALA, Piotr;
WEREDA, Wioletta

Publication type:

Article

The Framework for System Trust's Effect on the Organizational Commitment in the Jordanian Public Sector. Taking into Consideration the Role of the Timeliness Factor.

Published in:

Scientific Papers of the University of Pardubice. Series D, Faculty of Economics & Administration, 2023, v. 31, n. 2, p. 1, doi. 10.46585/sp31021696

By:

Khalaf, Alia Majed;
Binti Wan Ismai, Wan Nursyahida;
Marei, Ahmad;
Saleh, Mohammed W. A.;
Mansour, Marwan

Publication type:

Article

İÇ DENETİMİN ETKİNLİĞİNİ BELİRLEYEN FAKTÖRLERE İLİŞKİN ULUSAL ve ULUSLARARASI LİTERATÜR İNCELEMESİ.

Published in:

Journal of Suleyman Demirel University Institute of Social Sciences, 2021, n. 39, p. 181

By:

TOSUN, Kübra Akın;
ACAR, Durmuş

Publication type:

Article