Relevant bibliographies by topics / Internal and external audit

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Internal and external audit'

Author: Grafiati
Published: 4 June 2021
Last updated: 9 February 2022

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Journal articles on the topic "Internal and external audit"

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Abbott, Lawrence J., Susan Parker, and Gary F. Peters. "Internal Audit Assistance and External Audit Timeliness." AUDITING: A Journal of Practice & Theory 31, no. 4 (2012): 3–20. http://dx.doi.org/10.2308/ajpt-10296.

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SUMMARY Professional standards guide external auditors to consider the effect of the client's internal audit work and opportunities to utilize the direct assistance of the internal audit function when planning and conducting audits. We examine the effect of internal audit assistance on external audit timeliness via the extent of external audit delay. We hypothesize and find that internal audit assistance is negatively associated with external audit delay. We also document moderating relationships between internal audit assistance and other internal audit environment characteristics, such as the extent of internal control reliance, coordination with the external auditor, and the investment in internal audit quality. Overall, our findings have implications for firms and external auditors who are evaluating the role and use of internal audit functions. Namely, our findings suggest that internal audit assistance may not only result in audit cost savings, but also in greater audit efficiencies. These findings are particularly germane given the challenges faced by external auditors in the form of greater audit requirements, shorter regulatory filing deadlines, resource constraints, and audit fee pressures.
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Brandon, Duane M. "External Auditor Evaluations of Outsourced Internal Auditors." AUDITING: A Journal of Practice & Theory 29, no. 2 (2010): 159–73. http://dx.doi.org/10.2308/aud.2010.29.2.159.

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SUMMARY: In the last decade internal auditing services has been a significant area of growth for public accounting firms. Unlike the provision of external audits, the provision of outsourced internal audit services does not prohibit accounting firms from providing the client with additional services. This study investigates some implications of an outsourced internal auditor providing nonaudit services. Specifically, 89 experienced external auditors completed an experiment to investigate whether external auditors will evaluate and rely on an outsourced internal auditor’s work differently when the internal auditor also provides nonaudit services. Results indicate that evaluations of the outsourced internal auditors’ objectivity were negatively affected by the provision of nonaudit services. Further, the differences in objectivity perceptions are tempered by the use of different personnel to provide consulting services. Competence perceptions were not affected. Results also indicate that external auditor reliance on internal audit and suggested audit fees are affected. However, these results do not appear to be tempered by audit and nonaudit staffing decisions.
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Nazarova, Karina. "INSTITUTIONALS BASES OF SYNERGY OF INTERNAL AND EXTERNAL AUDIT." International Journal of New Economics and Social Sciences 1, no. 1 (2015): 0. http://dx.doi.org/10.5604/01.3001.0010.4708.

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The article presents the results of a study on institutional support synergy of internal and external audit. We consider the legal field of internal and external audits, indicated its shortcomings and ways to improve it. Presented the argument of the need for synergy of internal and external audit in connection with the selected Ukraine by European integration.
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Lee, Ho-Young, and Hyun-Young Park. "Characteristics of the internal audit and external audit hours: evidence from S. Korea." Managerial Auditing Journal 31, no. 6/7 (2016): 629–54. http://dx.doi.org/10.1108/maj-05-2015-1193.

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Purpose Using 5,055 sample firm-years in Korea between 2009 and 2013, this paper aims to examine the association between the characteristics of the internal audit and the number of external audit hours as a proxy for audit efficiency. Design/methodology/approach This study is motivated by the International Standard on Auditing No. 610: “Using the work of internal auditors”. This auditing standard guides external auditors in using the work of internal auditors to obtain audit evidence and consult internal auditors for direct assistance. The authors expect that external audit efficiency will increase when the work of competent internal auditors is used. Findings The authors find that the number of internal auditors relative to the number of employees is associated with the number of external audit hours. This result suggests that the greater the availability of internal auditors, the greater their contribution will be to the financial statement audit and the more efficient the audit. The authors find evidence that external auditors use the work of internal auditors with accounting and legal expertise to improve audit efficiency. They also find some evidence that the work of internal auditors with greater availability is more effective during initial external audit engagements. Originality/value This study adds to the extant literature on the contributions of internal auditors to external audits by using archival data and by measuring audit effort using a large database of audit hours. In addition, our findings have practical implications for firms and external auditors who are evaluating the role and value of using the work of internal auditors. The authors also believe that the findings will be of interest to regulators or auditing standards boards.
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KHERSIAT, Ola Mohammad. "The Impact of Audit Committees on the Realization of an Integration Relationship between Internal and External Audit when Conducting Audits. A Study on Public Shareholding Corporations." Journal of Advanced Research in Law and Economics 11, no. 2 (2020): 420. http://dx.doi.org/10.14505/jarle.v11.2(48).15.

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This study aims to investigate methods of achieving an integrating relationship between internal and external audit when conducting audit procedures in Jordanian public shareholding corporations, as well as investigate the impact of audit committees achieving such a relationship since an effective internal audit effective the external auditor`s estimations regarding control risks. The study concludes that all aspects of the realization of an integration relation between internal and external audit have achieved a fair ratio exceeding 60%. Spearman test was used to show the nature of the relationship between the internal and external audit. The test results showed that the relationship between these methods is vulnerable in Jordanian public shareholding corporations, and that audit committees have no statistically significant impact on achieving an integrating relationship between internal and external audits in conducting audit in Jordanian public shareholding corporations, since the ratio of audit committees interpretation (R2) which amounted to (.145) of the dependent variable difference ( achieving an integrating relationship between internal and external audit in conducting audit) is relatively low, and that the P- value derived for this relation amounted to (.615) which is more than (5%) .
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Tiruneh, Dawit Tadesse. "PERSPECTIVE OF CORPORATE GOVERNANCE ON THE INTERACTIONS OF INTERNAL AUDIT WITH MANAGMENT AND ITS IMPACT ON THE INTERNAL - EXTERNAL AUDIT LINKAGES." Copernican Journal of Finance & Accounting 10, no. 3 (2021): 51–70. http://dx.doi.org/10.12775/cjfa.2021.011.

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Literatures based on developed countries suggest an interaction of internal audit with management has impact on the internal-external audit linkages and the interactions and linkages have their own contribution toward the realization of good corporate governance. Nevertheless, these interactions have not been sufficiently explored in developing countries such as Ethiopia. This quantitative research examines in the form of explanatory study the interaction of internal audit with management and its impact on the internal- external audit linkages in Ethiopia. By doing so, it explained the causal relationship between variables through hypothesis testing. The research method of this study was a constructed questionnaire, which was sent to companies and to the 100 top management, internal auditors, and external auditors in Ethiopia. As it has been examined, existing findings suggest that organizations can enhance corporate governance’s effectiveness by strengthening the interactions of internal audit with management and in the meantime as the result of this impact by upgrading the internal-external audit linkages. In line with this, the results indicate interactions of internal audit with management depend on the level of the result of internal audits’ effectiveness, as the result, it positively moderates the internal-external audit linkages.
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Mohamed, Zulkifflee, Mazlina Mat Zain, Nava Subramaniam, and Wan Fadzilah Wan Yusoff. "Internal Audit Attributes and External Audit's Reliance on Internal Audit: Implications for Audit Fees." International Journal of Auditing 16, no. 3 (2012): 268–85. http://dx.doi.org/10.1111/j.1099-1123.2012.00450.x.

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Pizzini, Mina, Shu Lin, and Douglas E. Ziegenfuss. "The Impact of Internal Audit Function Quality and Contribution on Audit Delay." AUDITING: A Journal of Practice & Theory 34, no. 1 (2014): 25–58. http://dx.doi.org/10.2308/ajpt-50848.

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SUMMARY The number of days required to complete financial statement audits (i.e., audit delay) increased significantly with the implementation of Section 404 of the Sarbanes-Oxley Act (SOX, U.S. House of Representatives 2002). As firms' in-house experts on internal control, Internal Audit Functions (IAFs) can substantially affect financial reporting processes and, thus, audit delay. Internal auditors can help management maintain strong internal controls and assist external auditors with financial statement audits. Accordingly, we investigate whether IAF quality and the IAF's contribution to financial statement audits affect audit delay in a sample of 292 firm-year observations drawn from the pre-SOX 404 period. Using survey data from the Institute of Internal Auditors (IIA), we develop a comprehensive proxy for IAF quality; we measure different aspects of IAF quality (e.g., competence, objectivity, fieldwork rigor); and we measure the nature of the IAF's contribution to financial statement audits (independently performed work and direct assistance). Results indicate audit delay is decreasing in IAF quality, and this decrease is driven by IAF competence and fieldwork quality. Delay is four days shorter when IAFs contribute to external audits by independently performing relevant work. High-quality IAFs contribute to financial statement audits by independently performing relevant work, while low-quality IAFs provide direct assistance.
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Spitsyna, N. V., and S. V. Kravtsova. "Internal Audit: Approaches to Definition, Differences from External Audit." Business Inform 5, no. 508 (2020): 342–48. http://dx.doi.org/10.32983/2222-4459-2020-5-342-348.

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Prasad, Nishaal, David Hay, and Li Chen. "Internal audit use, earnings quality and external audit fees." Pacific Accounting Review 33, no. 4 (2021): 474–504. http://dx.doi.org/10.1108/par-04-2020-0050.

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Purpose The purpose of this study is to examine the effect of internal audit function (IAF) use on earnings quality and external audit fees using empirical data collected from the New Zealand (NZ) setting. Design/methodology/approach Applying institutional theory as the underlying framework, this study examines an IAF’s ability to demonstrate legitimacy, which will shed light to the functions long-term survival. Using a unique data set from the NZ setting, which combines information obtained from “The Institute of Internal Auditors of New Zealand” with empirical firm data collected from publicly available sources, multivariate analysis is performed to test the prediction that IAF use is associated with earnings quality, measured using discretionary accruals, and external audit fees. Findings There is strong positive association between IAF use and external audit fees, which supports the complementary controls view, where better internal controls increase audit fees by increasing the demand for scope of external audit work. The authors find no significant relationship between IAF use and earnings quality, which is not entirely surprising. Research limitations/implications The aim is to empirically test the IAF value proposition and to delve deeper into the black box of IAF value drivers. Given the size of the NZ economy and limitations of data availability, total sample size used in this study is relatively modest. However, the analysis does yield significant results. Apart from academic contribution to knowledge, this study offers a profound list of practical contributions. Practitioners will be interested to learn about the IAF value proposition from an empirical viewpoint. Senior management (SM) will obtain value from the outcomes when contemplating IAF investment and sourcing decisions. Regulators will be inherently interested in whether IAFs should be mandated. Originality/value The aim is to empirically test IAF value proposition and to delve deeper into the black box of IAF value drivers. To the best of the authors’ knowledge, this is the first NZ-based academic investigation which examines the relationship between IAF use and earnings quality. Apart from academic contribution to knowledge, this study offers a profound list of practical contributions. Practitioners will be interested to learn about the IAF value proposition from an empirical viewpoint. SM will obtain value from the outcomes when contemplating IAF investment and sourcing decisions. Regulators will be inherently interested in whether IAFs should be mandated.
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Dissertations / Theses on the topic "Internal and external audit"

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Al-Shaheen, Hussam, and Hanglu Bai. "The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-21220.

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The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. On the basis of a summary of the existing literature on internal audit, external audit, the reliance of external audits on internal audit and audit quality, this paper analyses and compares the external auditor’s reliance on internal audit and conceptualizes the results of the data analysis. Nevertheless, according to interviews, at present, small and medium- sized enterprises rarely set up an internal audit department, only large companies and government departments in China set up an internal audit, because, firstly, the cost of an internal audit, secondly , the lack of professional internal audit staff and internal audit outsourcing in China is of this kind of legal form. The study showed that the qualitative analysis has provided evidence of the dependence of external audits on internal audits continue to exist in China. In addition, the study showed that Internal auditing needs to maintain independence and objectivity, while external auditing needs to ensure professionalism, independence and authenticity. To a certain extent, external audit relies on internal audit to save time and improve efficiency in order to improve audit quality in china. However, this dependence is based on the independence of the internal audit and the external audit and cannot be entirely dependent on the authenticity that will lead to the recurrence of similar Yin Guangxia incidents.
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Švandrlíková, Monika. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4865.

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This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.
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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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Kuldová, Lenka. "Principy a vztahy externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11108.

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The job of an auditor has still been quite a new one in the Czech Republic. It is connected with the transformation of our economy in the late 80s and early 90s. Despite its relatively short history the job's importance is going up. Just the external audit itself can lower the information inequality between the owner and the manager. Internal audit, on the other side, is a means of precaution how to prevent problems or solve them already before their coming into existence. My diploma work aimed at deeper insight into the problems of an auditor's job.
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Ševcovicová, Lucie. "Finanční audit." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76647.

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The thesis deals with comparison of external and internal audit of financial reporting. Both disciplines were initially compared theoretically and described procedures were then applied in the form of performing an audit of a chosen company called XY. In conclusion main differences as well as congruencies were summarized.
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Kuraliová, Petra. "Interný a externý audit." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17643.

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Večeřa, Pavel. "Srovnání postupů interního a externího auditu ve vybrané účetní jednotce." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383554.

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The diploma thesis focuses on comparasion of internal and external audit procedures in the selected business unit. It specifies differencies between types of audit. The differencies are applied to practical cases in the selected business unit. There are specified benefits resulting from cooperation between internal and external auditors. It contains suggestions for improving internal audit in selected business unit.
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Van, Staden Marianne. "Conceptualising balanced reliance on internal audit work by external auditors." Thesis, University of Pretoria, 2002. http://hdl.handle.net/2263/78501.

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Reliance refers to the incorporation of internal audit work into audit evidence during statutory external audits. Inappropriate reliance undermines audit effectiveness and quality while fair reliance enhances audit efficiency. Reliance is complex, implementation problems are common and academic knowledge gaps prevail. Consequently, the research question of this study is formulated as follows: How can reliance on internal audit work by external auditors be conceptually explained, considering the reciprocal influences of the roles, interpretations, interests and practices of management, the audit committee and internal and external auditors? Responding to the research question, the major contribution of this study is the substantive theory of balanced reliance, explaining how management, the audit committee and internal and external auditors overcome disconnect between their reciprocal influences on reliance to achieve mutual agreement that reliance is appropriate and fair, balanced, whatever the reliance decision. The study is based on the classic grounded theory methodology of Glaser and Strauss (1967) and was implemented in three phases: Phase 1: Theoretical sampling included 32 interviews. Five key data sets (22 initial and three follow-up interviews) represented five diverse South African listed companies. Each data set comprised data from the key audit stakeholder groups of the company, namely, the chief financial officer, audit committee chair, chief audit executive and external audit engagement partner. A further data set of seven interviews involved other knowledgeable audit professionals. Joint data collection, open coding and analysis identified the main concern − the disconnect between the stakeholder groups’ reciprocal influences on reliance − and the core category (achieving mutual agreement that reliance is appropriate and fair (balanced), whatever the reliance decision. Phase 2: Joint theoretical sampling, selective and theoretical coding and analysis saturated the substantive categories’ properties and relationships. Phase 3: Theoretical sorting and writing delimited the substantive categories into theoretical constructs, explaining the substantive theory. Comparisons indicated how the substantive theory broadened and transcended extant knowledge. The substantive theory of balanced reliance developed in this study explains how the stakeholder groups’ willing reciprocal synchronisation resolves disconnect between the stakeholder groups’ roles, interpretations, interests and practices influencing reliance. This, in turn, renders viable their mutual agreement that reliance is appropriate and fair (balanced), whatever the reliance decision. With reciprocal synchronisation as a foundation, a voluntarily formed team mindset is the predominant mediator of habitual integration and fair alignment of internal and external audit work. These co-variant conditions change stakeholder groups’ mutual agreement from being viable to practicable, as the disconnect between internal and external audits is resolved. Stakeholder groups’ participation in facilitative communication and a strong audit committee’s balancing oversight create the context for sustaining stakeholder groups’ mutual agreement that reliance is appropriate and fair (balanced), whatever the reliance decision.<br>Thesis (PhD)--University of Pretoria, 2020.<br>Auditing<br>PhD<br>Unrestricted
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Benešová, Barbora. "Externí a interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81898.

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The thesis attends to the issue of audit and is divided into two parts. The theoretical part deals with the definition of external (statutory) audit and internal audit and is divided to the chapters of the history, legislation, definition and role. Thereinafter describes a person of auditor, his activities, principles, methods and procedures which auditor uses. The end of the first part is about forensic audits and frauds. The application section includes at first comparison of professions and specifies the same as well as different features. The second part focuses on the relation and cooperation of external and internal auditor.
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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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Books on the topic "Internal and external audit"

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Felix, William L. Coordinating total audit coverage: The relationship between internal and external auditors. Institute of Internal Auditors Research Foundation, 1998.

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Osipov, Vladimir. Control and audit of the activities of a commercial organization: external and internal. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1137320.

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The textbook reveals the role of control in ensuring the effective operation of a commercial organization, and sets its purpose and objectives. The main directions of external and internal control of the activities of a commercial organization are defined and the characteristics of the functions performed by them are given. The basic principles of external and internal audit are formulated, their purpose is defined, and the procedure for regulatory and legal regulation of audit activities in the Russian Federation is considered. The features of control over the activities of a commercial organization in management accounting are revealed, and the need for its further development in modern business conditions is justified. To consolidate the theoretical material, the practical and methodological support of the discipline is provided.&#x0D; Meets the requirements of the federal state educational standards of higher education of the latest generation.&#x0D; It is intended for students in the bachelor's degree program 38.03.01 " Economics "(profile "Accounting, Analysis and Audit") and teachers of economic specialties, students of the postgraduate education system, practitioners related to external and internal control and audit of the activities of commercial organizations.
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Gaston, S. J. Audit of small computer systems including LANs: A guide for external and internal auditors. Canadian Institute of Chartered Accountants, 1993.

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Council, Further Education Funding. Guidance note on areas common to the college internal audit service and external auditor: Supplement D to the Audit Code of Practice. FEFC, 1998.

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Qi ye nei bu shen ji yu wai bu shen ji qu tong yan jiu: Research on the convergence of internal audit and external audit in enterprises. Dongbei cai jing da xue chu ban she, 2007.

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Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. &#x0D; Meets the requirements of the federal state educational standards of higher education of the latest generation.&#x0D; It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.
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Anderson, Rodney J. The external audit. 2nd ed. Pitman Publishing, 1988.

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Venables, J. S. R. Internal audit. 2nd ed. Butterworths, 1988.

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W, Impey K., ed. Internal audit. 3rd ed. Butterworths, 1991.

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W, Impey K., ed. Internal audit. Butterworths, 1985.

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Book chapters on the topic "Internal and external audit"

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Boskou, Georgia, Efstathios Kirkos, and Charalambos Spathis. "Internal Audit Disclosure Regarding to External Audit in Greece." In Advances in Applied Economic Research. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-48454-9_47.

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Shand, David. "External Audit." In The International Handbook of Public Financial Management. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_38.

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Weik, Martin H. "external audit." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_6635.

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Chopra, Abhishek, and Mukund Chaudhary. "External Audit." In Implementing an Information Security Management System. Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5413-4_9.

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Nahler, Gerhard. "external audit." In Dictionary of Pharmaceutical Medicine. Springer Vienna, 2009. http://dx.doi.org/10.1007/978-3-211-89836-9_545.

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Weik, Martin H. "internal audit." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_9403.

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Pompon, Raymond. "Internal Audit." In IT Security Risk Control Management. Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-2140-2_22.

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Chopra, Abhishek, and Mukund Chaudhary. "Internal Audit." In Implementing an Information Security Management System. Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5413-4_7.

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Nahler, Gerhard. "internal audit." In Dictionary of Pharmaceutical Medicine. Springer Vienna, 2009. http://dx.doi.org/10.1007/978-3-211-89836-9_716.

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Weik, Martin H. "external security audit." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_6673.

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Conference papers on the topic "Internal and external audit"

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Dose, Thies, and Gunar Kachel. "Business-Oriented Reserves and Resource Management - Experiences from a Merger." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206322-ms.

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Abstract In May 2019, the merger between Wintershall GmbH and DEA Deutsche Erdoel AG was closed, which was the start of Wintershall Dea.This paper provides detailed insight into managing reserves and resource information during this merger. After merger, three resource management activities required attention: (i) combining existing resources reporting, (ii) defining a lean but effective resources management and control system, and (iii) ensuring readiness for Initial Public Offering (IPO) by establishing an external independent evaluation of resources ("external resource audit"). This paper describes objectives, challenges and solutions on reserves and resources reporting of the new company. The merged reserves and resources database of the previous year's reports had to consider audits from two different reporting systems in parallel to four different external auditors.With priorities defined by status of external auditing, operatorship and asset share a common database was derived and could immediately be used for financial transactions such as the issuance of an inaugural bond. The new system for internal reporting of petroleum resources provides a fit-for-purpose approach, such as a consistent interpretation of commerciality criteria or definition of resources sub-classes.Particular attention was paid to synergies with respect to business planning, strategic portfolio analysis, and a link to technology &amp; innovation. By defining specific attributes and sub-processes, the portfolio can be analyzed systematically. This provides additional insights and ensures synergies with business planning, strategic planning as well as internal technology initiatives. A systematic resource control system is defined focusing on internal review, external and internal audits as well as synergetic use of project reviews. Moreover, a feedback loop for continuous improvement of reservoir management allows attending to important audit observations. The external resource audit to ensure IPO readiness was structured to assign tasks for head office, business units and auditing company.The sequence of events from introduction to assets to reconciliation of differences between auditor and company was set-up, executed and monitored.Focus was on the definition of a structured but agile approach for external independent evaluation of all reserves and contingent resources.
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Long, Fengjiao, and Wei Liu. "Research on the Influence of External Audit Characteristics on Selective Disclosure of Internal Control Deficiencies." In Proceedings of the 2019 3rd International Conference on Economic Development and Education Management (ICEDEM 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/icedem-19.2019.42.

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Rahmawati, Teti, Enung Nurhayati, Lia Martika, Herma Wiharno, and Oktaviani Puspasari. "An Empirical Investigation of Internal and External Factors Associated with Audit Report Lag in Indonesia." In Proceedings of the 1st Universitas Kuningan International Conference on Social Science, Environment and Technology, UNiSET 2020, 12 December 2020, Kuningan, West Java, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.12-12-2020.2305126.

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Inacio, Helena, Rui Pedro Marques, Bruno Amaral, and Carla Dias. "Comparative Analysis of the Use of Computer-Assisted Audit Tools by Internal and External Auditors in Portugal." In 2020 15th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2020. http://dx.doi.org/10.23919/cisti49556.2020.9140944.

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Darwis, Darwis. "Internal and External Quality Audit in Efforts to Build High Quality in the College of Poltekkes Kemenkes Bengkulu." In Proceedings of the International Conference on Educational Sciences and Teacher Profession (ICETeP 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icetep-18.2019.7.

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Rodgers, Waymond, and Ibrahim Albawwat. "Signaling Theory Embedded in the Throughput Model to Examine the Governance of How External Auditors Rely on Internal Audit Function." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.40.

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Bryukhova, Olga. "The Formation of an Attractive HR-Brand of a Transport Company's Target Audience of 'Young People'." In The Public/Private in Modern Civilization, the 22nd Russian Scientific-Practical Conference (with international participation) (Yekaterinburg, April 16-17, 2020). Liberal Arts University – University for Humanities, Yekaterinburg, 2020. http://dx.doi.org/10.35853/ufh-public/private-2020-60.

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The article is dedicated to studying the HR-brand of a vehicle company, and seeks ways to improve it further. Theoretical and methodological aspects of shaping the image of an organisation as an employer are now widely reflected in the works of domestic and foreign researchers in the field of human resource management. However, the applied aspects of branding in relation to specific employers from different sectors of the economy remain relevant for the study. The practical interest of the company in question is due to the high turnover rate (15%) and the shortage of young workers. For the purpose of studying the formed corporate HR-brand, the author uses an analysis of local regulations on staff management, employee questionnaires, the assessment of the employer’s value proposition, a reputational audit of the company regarding the Internet environment, etc. The analysis of the internal and external image of the employer concludes that the attractiveness of the HR brand of the enterprise among the target audience ‘young people’ needs to be improved. The successful achievement of this goal is possible through the introduction of career management practices, organising participation in professional competitions; for young promising employees already in the company, developing and implementing a preliminary programme and promoting the company on social media: for potential candidates. Forming an attractive HR brand for young people based on the implementation of a value proposition that takes into account the specifics of this target audience, using new channels and formats to promote the employer brand externally, including in the online environment, will optimise staff turnover, attract and retain talented young people and strengthen the company’s position in the market.
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Sönmez, K. Berk, T. Oytun Kılınç, İ. Ahmet Yüksel, and Sinem Ön Aktan. "Inter-laboratory comparison on the calibration of measurements photometric and radiometric sensors." In 19th International Congress of Metrology (CIM2019), edited by Sandrine Gazal. EDP Sciences, 2019. http://dx.doi.org/10.1051/metrology/201910004.

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The competences of the test and calibration laboratories are provided by two complementary methods. The first of these methods is the on-site audit carried out by the administrative and technical committee established by TURKAK (Turkish Accreditation Institution) according to the requirements of TS EN ISO / IEC 17025 [1]. The other technique is interlaboratory comparison and proficiency testing to evaluate laboratory performance and ensure the quality of results. Investing in the right equipment, training personnel, defining methods, documenting, calculating uncertainty, even performing internal verifications do not guarantee reliability or accuracy. It cannot answer the question of whether we can produce the same results as the same testers in the world. It is necessary to prove that the laboratory can actually produce accurate results externally by going through comparison tests with other national/international laboratories.
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Pan, Ting, and Yu Song. "Research on internal control audit, internal control deficiency and audit fees." In Second International Conference On Economic and Business Management (FEBM 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/febm-17.2017.60.

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Kunthi, Raisiffah, and Dana Indra Sensuse. "Knowledge Management System for Internal Audit." In 2019 11th International Conference on Information Technology and Electrical Engineering (ICITEE). IEEE, 2019. http://dx.doi.org/10.1109/iciteed.2019.8929953.

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Reports on the topic "Internal and external audit"

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Rambo, Eva M. LANL Internal Audit Strategic Plan. Office of Scientific and Technical Information (OSTI), 2019. http://dx.doi.org/10.2172/1575754.

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Gertner, Robert, David Scharfstein, and Jeremy Stein. Internal versus External Capital Markets. National Bureau of Economic Research, 1994. http://dx.doi.org/10.3386/w4776.

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Author, Not Given. Internal audit criteria for industrial hygiene programs. Office of Scientific and Technical Information (OSTI), 1989. http://dx.doi.org/10.2172/5924994.

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Shinseki, Eric K. Army Programs: Internal Review and Audit Compliance Program. Defense Technical Information Center, 2001. http://dx.doi.org/10.21236/ada402181.

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Cappelli, Peter, and David Neumark. External Job Churning and Internal Job Flexibility. National Bureau of Economic Research, 2001. http://dx.doi.org/10.3386/w8111.

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Hogan, Kevin, and Benny Martinez. External and Internal Nuclear Material Transactions - US Approach. Office of Scientific and Technical Information (OSTI), 2014. http://dx.doi.org/10.2172/1165178.

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Lazear, Edward, and Paul Oyer. Internal and External Labor Markets: A Personnel Economics Approach. National Bureau of Economic Research, 2003. http://dx.doi.org/10.3386/w10192.

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Jarudi, Izzat N., and Pawan Sinha. Relative Contributions of Internal and External Features to Face Recognition. Defense Technical Information Center, 2003. http://dx.doi.org/10.21236/ada459650.

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Farboodi, Maryam, Gregor Jarosch, and Robert Shimer. Internal and External Effects of Social Distancing in a Pandemic. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27059.

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Eid, Marlene. Internal external locus of control and the choice of therapy. Portland State University Library, 2000. http://dx.doi.org/10.15760/etd.5580.

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