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Dissertations / Theses on the topic 'Control and audit'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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1

Fratriková, Denisa. "Audit účetní závěrky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223437.

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In this thesis I focus on the audit of financial statements from the perspective of the auditor. The first part contains the definition of basic theoretical concepts in this area and a description of audit procedures. This knowledge is used in the practical part for audit verification of operations with fixed assets in a particular entity. According to the findings I draw conclusions and proposals for solutions of deficiencies.
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2

Samuelová, Barbora. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114547.

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The diploma thesis deals with the internal audit, its function and status in a particular organization. The passages look into the development of the profession, relation to the external audit and their comparison, demands on the internal auditor, internal audit structure and the procedure itself. A part of the thesis deals thoroughly with the internal audit in connection with a risk, fraudulent conduct and the importance of the internal control. At the end of the thesis, there are some practical examples of ethics violation in the auditor profession and the view of the current internal audit.
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3

Smola, Martin. "Audit aplikačních systémů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10378.

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This thesis is concerned with audit of application system in copany MCR Technology s.r.o., identification of problem areas and following suggestion of possibilities in solving problems, which were identified pursuant to realized audit. First part is focused on general definition and characteristic of audit with view to his goals, mission and effective realization. Then is thesis concerned with audit of information systems, where are defined instruments and methodics for IS audit realization. Second part is focused on audit of application system in company. Audit involves selection of relevant
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4

Melville, Robert. "Re-engineering internal audit : strategy and control, control models and control self assessment." Thesis, City, University of London, 2002. http://openaccess.city.ac.uk/19755/.

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This thesis examines the role of internal auditors in three key areas: strategy, control models and control self assessment. Research findings are based on the results of a survey of a specialist group of professionals with an interest in Control Self Assessment. This group comprises both internal auditors and non-internal auditors. Membership is multinational and a full range of industries is represented. The actual and potential contribution that internal auditors can make to strategy is assessed and evaluated, with particular reference to the Balanced Scorecard. Control models were examined
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5

Romportlová, Kateřina. "Audit evropského projektu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-112917.

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This thesis mainly deals with the issue of audit projects, whose activities are financed by EU funds. The thesis first tries to define and distinguish the concepts of audit and control, which builds on the description of persons carrying out these activities and the definition of basic methods in their work. Another part of the thesis deals with the audit and control in the public sector not only in the general scale, but also in the Czech Republic. This section therefore creates a king of base for the main chapters that deal directly with possibilities of obtaining funds from the European Uni
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6

Sedláčková, Jana. "Interní audit." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241537.

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The diploma thesis deals with internal audit of the purchase process in Slovácké strojírny, a.s. Uherský Brod. The main aim is to evaluate current situation and offer recommendations that would create added value to the organization. The analysis of current purchase situation was the core for risk identification using the „What can go wrongs“ method. Based on these findings the controls and corrective measures leading to risk reduction and suggested. Consequent implementation will ensure improvement of purchase department functioning and will lead to higher efficiency in execution of strategic
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7

Kousalová, Petra. "Externí a interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72355.

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8

Barreto, Ana Catarina Massano. "Auditoria interna no desempenho organizacional." Master's thesis, Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais, 2018. http://hdl.handle.net/10400.26/20748.

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Dissertação submetida como requisito parcial para obtenção do grau de Mestre em Contabilidade e Finanças<br>Com os avanços de mercado e as novas exigências conduzidas pela globalização, as organizações procuram cada vez mais a eficácia nas suas decisões a fim de se diferenciarem da concorrência. É neste seguimento que surge a auditoria interna, desempenhando um papel fundamental na estrutura de uma organização, na medida em que procura fazer face às necessidades dos mercados e corresponder às expectativas de todas as partes interessadas, contribuindo, desse modo, para o sucesso organizacional
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9

Siketina, Natalya Hennadievna. "Determination of audit activity in modern conditions." Thesis, Leipzig University, 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/40020.

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The task of compulsory audit of financial statements is the provision of reasonable assurance that is accepted and performed by the entity in accordance with the requirements of this Law and international standards of audit by checking the financial statements or consolidated financial statements in order to express an independent opinion of the auditor on its compliance with all significant aspects and compliance with the requirements of international financial reporting standards or national accounting (statutory) standards and laws of Ukraine.
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10

Bayramov, Kamal <1995&gt. "Internal control and internal audit in non-profit organizations." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/18322.

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As a result of the global crises experienced one after another in recent years, and the radical changes that have taken place in the public sector, a new understanding of public administration has emerged. As a requirement of this understanding, the state economy was replaced by a market economy, and the centralized structure was replaced by a more decentralized approach to governance. Thus, principles such as transparency, accountability, efficiency, efficiency, economy, strategic planning, performance management and oversight have gained importance in public administration. The practice of i
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11

Nebylicyna, Maria. "Nástroje a techniky auditorské práce." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162390.

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The objective of this master thesis is to describe tools and methods used in audit practice. The thesis is split into two parts - theoretical and practical. The theoretical part defines and describes external and internal audit and related tools and techniques. The theoretical part was sourced from multiple resources - both literature and online. The practical part was written from an Big4 audit assistant point of view. It describes an external auditor job -testing and analyzing a ficticious client
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12

Mo, Songtao. "The Information Content of Audit Opinions in the Post-SOX Era." Cleveland, Ohio : Case Western Reserve University, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=case1244206249.

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Thesis(Ph.D.)--Case Western Reserve University, 2009<br>Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
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13

Machová, Zuzana. "Interní audit v bankovních společnostech." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114533.

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The master thesis is focused on issues related to internal audit in banking companies. The first part of thesis is focused on history, development, regulation and current form of internal audit in banks. Next you can read about theoretical approaches of audit work. Audit process in practice you can see in the second part of thesis. There is an example of audit of credit card, specifically process of making loan contract, in banking company Banka, a.s. All data are illustrative.
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Pavliš, Jan. "Energetický audit vodovodů." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2014. http://www.nusl.cz/ntk/nusl-226901.

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This document aims on presentation of energy audit of water networks. Its focus is to introduce the method of solving the energy audit of water networks. It characterizes the water networks performance using context and efficiency indicators. It consists of theoretical description of mathematical approach to the problem. It describes different kinds of energies participating in water distribution process and also presents energy indicators which describe energetic efficiency of water networks. Last but not least it shows the possibilities of accomplishment the energy audit of water network on
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15

Skalská, Daniela. "Externí a interní audit - principy a vztahy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4097.

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This dissertation explains principle of external and internal audit, their relation and differences between them. It focuses on specifics of internal audit in banking. Working of internal audit department is described in the end of the dissertation on the example of factual financial institution.
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16

Munsif, Vishal. "Internal Control Reporting by Non-Accelerated Filers." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/431.

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I examine three issues related to internal control reporting by non-accelerated filers. Motivation for the three studies comes from the fact that Section 404 of the Sarbanes-Oxley Act (SOX) continues to be controversial, as evidenced by the permanent exemption from Section 404(b) of SOX granted to non-accelerated filers by the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The Dodd-Frank Act also requires the SEC to study compliance costs associated with smaller accelerated filers. In the first part of my dissertation, I document that the audit fee premium for non-accelerat
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17

Nozin, Maksym. "A privacy framework to provide users with control, accuracy and audit." Thesis, University of Ottawa (Canada), 2005. http://hdl.handle.net/10393/26994.

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In privacy protection the interests of consumers and businesses can be opposite and conflicting. For consumers, it is important to achieve the highest degree of protection while maintaining usage convenience. For businesses it is important to maximize the potential return from usage of personal information and at the same time to avoid possible legal consequences in connection with improper handling of personal information. This thesis defines an architectural framework which provides users control over their personal information and the manner in which it can he used by businesses, as well as
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18

Narasimhan, Ramesh. "Preliminary control risk assessments by computer audit specialists and non-specialists." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/49868.

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Auditors are encountering more and more computerized accounting applications as the pervasiveness of computing technology increases in business. Auditors, therefore, need to adapt their audit approaches in the face of the changes caused by the new technology. The AICPA has addressed the issue by requiring auditors to consider the nature of the data processing system ln their client environments when planning the audits. Specialists, if necessary, are recommended to be brought in as part of the audit team in audits involving computerized accounting applications. The implicit assumption behind
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19

Prihodjko, Anna. "Srovnání auditorských postupů v České republice a Lotyšsku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383569.

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The dissertation thesis deals with describing and comparison of methods of audit of a chosen company’s financial reports in Latvian and Czech Republic, evaluation of legal regulation’s harmonization level, it’s application difficulty according to the enterprise, level of accountancy regulation in chosen European countries and describing application in practice
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20

Tellechea, Marion. "Étude du fonctionnement des comités d’audit et de l’audit interne : au-delà du contrôle formel ?" Thesis, Université de Lorraine, 2021. https://docnum.univ-lorraine.fr/ulprive/DDOC_T_2021_0106_TELLECHEA.pdf.

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L’objectif de ce travail est de contribuer à la compréhension du fonctionnement des comités d’audit et de l’audit interne. Cette recherche est fondée sur trois études empiriques indépendantes sur les plans théoriques et méthodologiques mais visant à montrer conjointement comment le contrôle est caractérisé dans les comités d’audit et dans les départements d’audit interne. La première étude vise à explorer la manière dont le comité d’audit exerce son contrôle lors des réunions à l’aide d’une approche qualitative et en sollicitant le champ théorique du climat éthique organisationnel. Afin d’exam
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21

Salák, Ondřej. "Systém kontrol v organizaci." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-124694.

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The aim of this work is to create a framework to classify internal controls due to the management level in which they appear, and to apply this framework to internal controls in a small organization. First, the reader is briefly introduced to the definition of control, types of control and the structure of control. Another part is a description of the established framework for the classification and subdivision of controls in terms of the levels of management. Each level of control is also clearly accompanied by the examples from the above documents. In the end, this system is applied to an or
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22

Stricker, Karin E. "Design and development of an internal quality audit system for AWC." Menomonie, WI : University of Wisconsin--Stout, 2007. http://www.uwstout.edu/lib/thesis/2007/2007strickerk.pdf.

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23

Macias, Larry James. "Labor resource audit and analysis: a tool for management planning and control." Thesis, Monterey, California. Naval Postgraduate School, 1989. http://hdl.handle.net/10945/26036.

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24

Grebelienė, Goda. "Vidaus audito vaidmuo administruojant ES lėšas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20070122_083119-45939.

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Darbe apžvelgiama Lietuvoje gautos ES finansinės paramos valdymo ir kontrolės sistema, susisteminami pagrindiniai Europos Komisijos reikalavimai kontrolės sistemai, apibrėžiamas Europos Sąjungos finansinės paramos lėšų vidaus audito vaidmuo visoje paramos lėšų kontrolės sistemoje ir analizuojamas vidaus audito pasirengimas tinkamam priskirtų funkcijų įgyvendinimui. Darbe iškelta hipotezė pasitvirtino tik iš dalies. Lietuvos valstybinio sektoriaus vidaus auditas nesuteikia pilnos garantijos, kad Europos Sąjungos paramos lėšos naudojamos teisėtai, tinkamai ir tik finansuotinoms išlaidoms dengti,
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Simons, Rowena Chrystal. "An exploratory analysis of quality management audit findings at a nuclear power station." Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2382.

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Thesis (MTech (Quality))--Cape Peninsula University of Technology, 2016.<br>The quality assurance role is an essential function in high risk industries such as the nuclear power industry where process failures can potentially have catastrophic results. As part of mitigating the risk inherent in such industries, the need for reliable quality assurance cannot be over-emphasised. Underpinning a reliable quality assurance function, lies the need for effective identification of risk; as well as effective decision making processes by competent auditors. A nuclear quality assurance (QA)
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Marques, Gonçalo Sousa. "Elaboração de proposta de manual de controlo interno na área de compra e venda de mercadoria : Rede Claro." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21667.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A existência de um sistema de controlo interno adequado numa empresa é importante,independentemente da complexidade ou dimensão desta. O controlo interno ajuda a empresa a atingir os objetivos estratégicos e operacionais definidos pelos órgãos de gestãoe os de relato e conformidade. Ajuda também na gestão dos recursos, uma vez que, éfulcral que os processos sejam eficientes e eficazes. Na realização deste estudo de caso é feito, em primeiro lugar, um enquadramento teórico, onde são apresentados conceitos base para auxílio na aná
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McGowan, Michele M. "The influence of the Sarbanes-Oxley act on audit quality| Evidence from nonprofit hospitals subject to the single audit act." Thesis, Nova Southeastern University, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3623968.

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<p> This study uses an institutional theory perspective to examine whether significant changes to the audit work and engagement practices required under the Sarbanes-Oxley Act (SOX) lead to improved audit quality in nonprofit hospitals. Unlike their for-profit counterparts, nonprofit organizations have been subject to audits of internal controls over financial reporting and program compliance for decades under Circular A-133 of the Single Audit Act of 1984, as amended. Circular A-133 audits represent the primary accountability tool over the billions of grant dollars awarded annually by the fe
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Roháčeková, Katarína. "Internal Audit in Skanska CS a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15703.

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My thesis is divided into two main parts, such as the theoretical and practical part. In theoretical part, I describe brief history of Internal Audit with the special interest on the Czech Republic and Sweden. I mention these two countries as the headquarters of Skanska are found in Sweden and it has a long developed tradition. Then, I concentrate more on IA organization and procedures, IA standards and code of ethics. Furthermore, I concentrate on the methodology used in IA. In practical part, I focus more on a description of IA process at Skanska. I describe the practical background of this
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Deysel, Natasha. "A model for information security control audit for small to mid-sized organisations." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/940.

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Organisations are increasingly dependent on their information. Compromise to this information in terms of loss, inaccuracy or competitors gaining unauthorised access could have devastating consequences for the organisation. Therefore, information security governance has become a major concern for all organisations, large and small. Information security governance is based on a set of policies and internal controls by which organisations direct and manage their information security. An effective information security governance programme should be based on a recognised framework, such as the Con
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Coetzee, Georgina Phillipina. "The effect of HIV/AIDS on the control environment an internal audit perspective /." Pretoria : [s.n.], 2004. http://upetd.up.ac.za/thesis/available/etd-05312004-112354.

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31

Belina, Hambisa. "Occurrence and Consequences of Surprise Internal Control Disclosures." FIU Digital Commons, 2018. https://digitalcommons.fiu.edu/etd/3763.

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The Sarbanes-Oxley Act mandates public companies to establish internal control systems and assess their effectiveness. Quarterly reports by all companies and annual reports by companies with less than $75 million public float (non-accelerated filers) do not require auditor’s attestation while annual reports by companies with $75 million or more public float (accelerated filers) do require such auditor attestations. Quarterly reports should provide early warning of any impending material weakness (MW) to be disclosed in subsequent annual filings. This dissertation explores three types of “surpr
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Célérier, Laure. "L'Etat et ses contrôleur-e-s à l'épreuve de l'audit interne : une étude sur l'introduction d'une fonction d'audit interne dans l'administration centrale d'Etat en France." Thesis, Université Paris-Saclay (ComUE), 2016. http://www.theses.fr/2016SACLH017.

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Cette thèse analyse l'introduction d'une fonction d'audit interne dans l'administration centrale d'Etat, en France, suite à une réforme de juin 2011. Elle repose sur une collecte de données qualitatives, composées d'entretiens semi-directifs (n=121), d'une observation participante de 5 mois, de celle de plusieurs réunions, et d'analyse de documents. Notre thèse montre que l’introduction d’une fonction d’audit interne a été rendue possible non seulement par un contexte international et national caractérisé par le succès de l’audit, mais aussi par un ensemble antérieur de réformes, ayant eu nota
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Vieira, Ema Filipa Antunes. "Proposta de aplicação de um sistema de auditoria interna – grupo hoteleiro." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/20072.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O setor turístico em Portugal tem vindo a crescer, conquistando vários títulos e prémios a nível multinacional, este incrementa a atração de Portugal e em consequência o aumento de dormidas em empreendimentos turístico. Beneficiando as instalações hoteleiras, mas também requerendo um maior controlo dos riscos. A Auditoria Interna afirma assim a sua importância na terceira linha de defesa das organizações, torna-se uma forte aliada das administrações e proporcionando um impacto positivo no modelo de governo das empresas. Este pr
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TÃvora, Renato Vasconcelos. "O papel do Conselho de Curadores como ÃrgÃo de controle interno da Universidade Federal do Cearà na percepÃÃo da administraÃÃo superior da instituiÃÃo." Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=8229.

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nÃo hÃ<br>O desenvolvimento das tecnologias, nos seus mais variados campos, à alicerÃado pela pesquisa cientÃfica. à ela que fomenta as grandes inovaÃÃes que refletem na melhoria de vida das pessoas. No Brasil, a pesquisa à realizada, principalmente, pelas Universidades Federais, com recursos da UniÃo e convÃnios com organizaÃÃes privadas. Entretanto, esses grandes investimentos precisam e devem ser monitorados por mecanismos de controle interno e externo. Nas Universidades Federais, o Tribunal de Contas da UniÃo e a Controladoria Geral da UniÃo realizam o controle externo, subsidiado pelo sis
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Andersson, Skantze Joel. "Continuous Auditing : Internal Audit at a Crossroads?" Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-145066.

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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. Therefore, the purpose of this paper is to examine why this is the case by means of investigating what factors that motivate an adoption of CA amongst various internal audit functions (IAFs). De
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TÁVORA, Renato Vasconcelos. "O papel do Conselho de Curadores como órgão de controle interno da Universidade Federal do Ceará na percepção da administração superior da instituição." http://www.teses.ufc.br, 2012. http://www.repositorio.ufc.br/handle/riufc/4516.

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TÁVORA, Renato Vasconcelos. O papel do Conselho de Curadores como órgão de controle interno da Universidade Federal do Ceará na percepção da administração superior da instituição. 2012. 179f. (Dissertação) - Universidade Federal do Ceará, Pro-Reitoria de Pós-Graduação, Programa de Pós-Graducação em Políticas Públicas e Gestão da Educação Superior, 2012.<br>Submitted by Maria Josineide Góis (josineide@ufc.br) on 2012-07-23T13:01:48Z No. of bitstreams: 1 2012_Dis_RVTavora.pdf: 2242309 bytes, checksum: 2690e6b49be60293a97325a63a8542b5 (MD5)<br>Rejected by Maria Josineide Góis(josineide@ufc.br), r
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Vieten, Holger Randolph. "Banking regulation in Britain and Germany compared : capital ratios, external audit and internal control." Thesis, London School of Economics and Political Science (University of London), 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.265846.

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Oosthuysen, Jeanné. "Infection prevention and control audit-feedback instrument for oral health care in South Africa." Thesis, Bloemfontein: Central University of Technology, Free State, 2015. http://hdl.handle.net/11462/669.

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Thesis (D. Tech. (Biomedical Technology)) -- Central University of Technology, Free State, 2015<br>This study reviewed national and international literature to develop an audit-feedback instrument (AFI) to monitor adherence of South African oral health care facilities with compliance to infection prevention and control precautions. In a multi-phased literature search, existing infection prevention and control recommendations, guidelines and audit-feedback instruments were reviewed and broadened to include “dental audit tools”, as well as audit tools from other health care disciplines. Audit-fe
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Maraghni, Inès. "Caractéristiques du comité d'audit, étendue du reporting sur le contrôle interne et honoraires d'audit." Thesis, Le Mans, 2017. http://www.theses.fr/2017LEMA2001.

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La thèse explore la question de l’efficacité des comités d’audit en France : les comités d’audit jouent-ils effectivement leur rôle ? La problématique de l’efficacité de ces comités dans le processus d’évaluation du gouvernement d’entreprise demeure importante dans le contexte français, où les textes (notamment les recommandations de la 8ème directive) restent très imprécis. Une première partie expose les critères d’efficacité et le fonctionnement général des comités d’audit à partir d’un état de la littérature et d’une étude empirique sur des données secondaires. Nous examinons de façon appro
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Слободяник, Ю. Б. "Пріоритетні напрямки розвитку державного фінансового контролю в Україні". Thesis, Сімферополь : ЦРОНІ, 2008. http://essuir.sumdu.edu.ua/handle/123456789/62575.

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Krisandersson, Patric, and Johan Hulthin. "The complexity of the audit process: : Judgment and decision making." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-180174.

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This paper explains what recognition the auditor has of theoretical judgment and decision making subjects surrounding the audit process. The auditors’ judgment and decision making skills seem to be more challenged when it comes to estimating their clients’ valuations. Therefore, the audit process of fair value measures (FVM) is used to charterer the recognition more clearly. Attention to this topic is warranted for several reasons. First, FVM was implemented on the Swedish market in 2005 and is relatively recent to Swedish auditors. Second, to our knowledge no similar study, regarding the Swed
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Jindřichová, Monika. "Podstata, provázanost a rozdíly externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198007.

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The goal of this diploma thesis, which is related to the nature, interconnections and differences of external and internal audit, is to bring interested persons closer to the reason for inception of external and internal audit and to define their position and importance in 21st century. Approximation of both audit's contents and going, with regard to their goals, is naturally also a part of work. A piece of work is particularly devoted to external and internal auditor's personality and thus to personal and professional demands for such profession. Not forgotten is the legal adaptation of both
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43

Massot, Véronique. "Audit légal et technologies organisationnelles : l'exemple de l'environnement PGI en PME." Thesis, Montpellier 2, 2011. http://www.theses.fr/2011MON20243/document.

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L'objet de la thèse est d'analyser à travers l'étude des représentations et du comportement décisionnel du commissaire aux comptes, le processus d'audit légal dans un contexte de PME dont le système d'information est basé sur un PGI. Par conséquent, il s'agit de déterminer si la présence d'un système informatique intégré au sein de la PME contrôlée, est de nature à faire évoluer le processus d'audit légal. Dans le cadre d'une démarche interprétative et qualitative, des investigations ont été menées auprès de commissaires aux comptes, auditant en univers PGI/PME. Elles ont permis d'énoncer deux
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Matusevičius, Darius. "Vidaus finansų kontrolės Lietuvos valstybiniame sektoriuje plėtra." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2004. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2004~D_20041112_112516-39786.

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The development of internal financial control of public sector is one of the essential ways of solving problems of the increase of effective activity of State institutions and development of implementation of budget programs. That is why it is important, from the point of view of national and the EU systems, to analyze and define the factors, (influencing) determining the development of internal financial control, which are connected with the objectives of internal financial control of public sector, also the ways of realization and usage, the possibilities to rationalize the management of int
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Neusserová, Sandra. "Rezervy ústavně právního postavení NKÚ v porovnání s obdobnými institucemi v naší historii a ve vybraných státech EU." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264436.

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This diploma thesis deals with historical development of the Czech Supreme Audit Office and its foreign analogies. The subject of the thesis is to evaluate the current legal status of the Supreme Audit Office and then propose possible modifications with reference to the regulatory audit institutions in European countries. The diploma thesis is divided into two parts. The theoretical part contains material study, theoretical introduction to the control and audit and then examines in detail the historical progress of the Supreme Audit Office in the Czech Republic to its current form. Other chapt
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Назаров, М. В. "Побудова ефективної системи внутрішнього контролю у банку". Thesis, Українська академія банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/60894.

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У тезах досліджено сутність побудови ефективної системи внутрішнього контролю у банку.<br>The thesis explores the essence of building an effective system of internal control in the bank.<br>In theses essence of construction of the effective internal checking system in a bank is investigated
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Ramonienė, Vilma. "Vidaus auditas Lietuvos savivaldybėse." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060529_124946-52708.

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Final research for Master’s Degree includes: pages-70, illustrations-13, references-61, appendixes-5, language-Lithuanian. The object of the research: Internal audit in Lithuanian Municipalities. The purpose of research: to analyze the essence of the internal audit, to investigate the state of internal audit in municipalities of Lithuania, ascertaining problems of the internal control, as the main object of internal audit in municipalities Objectives of research:  to analyze the conception, purpose and objectives of internal audit;  to analyze the stages of internal audit;  to in
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Kondratavičiūtė, Vita. "Vidaus kontrolė ir vidaus auditas Utenos apskrities savivaldybėse." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20080123_153646-76515.

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Vidaus kontrolė yra sistema su bendra įmonės kultūra ir individualia kontrolės veikla, kurią atlieka kiekvienas įmonės darbuotojas, vadovams vadovaujant bei vidaus auditui prižiūrint. Tuo tarpu vidaus audito tikslas - prižiūrėti vidaus kontrolės sistemą ir siekti, kad sistema funkcionuotų kuo ekonomiškiau, efektyviau ir rezultatyviau. 2003 metais, priėmus Lietuvos Respublikos vietos savivaldos įstatymo pakeitimo įstatymą, sukurta teisinė bazė nuo 2004 m. sausio 1 d. įdiegti savivaldybėse vidaus ir išorės audito sistemą. Steigiama centralizuota savivaldybės vidaus audito tarnyba. Darbo pagrindi
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Staňková, Jaroslava. "Tvorba efektivního plánu provádění auditu účetní závěrky pro malé auditorské praxe." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417354.

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The diploma thesis deals with the issue of audit of financial statements from the perspective of the auditor and documentation of his procedures. The first part defines the basic concepts in this area and further describes the audit procedures and proposes an effective system of audit procedures applied to selected companies.
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Moffeit, Katherine S. (Katherine Southerland). "The Effect of Cognitive Style on Auditor Internal Control Evaluation." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331974/.

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The present auditing environment involves increasing audit costs and potential legal liability. Increasing audit costs mandate methods to make the audit more efficient, while the credibility of audited financial statements depends on audit effectiveness. Internal accounting control evaluation impacts both the efficiency and effectiveness of the audit process since this judgment establishes a basis for determining the timing, nature and amount of auditing procedures to be performed. Results of previous research, however, have indicated that variance does exist in auditors' evaluations of intern
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