Relevant bibliographies by topics / Internal Auditing

Contents

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

Academic literature on the topic 'Internal Auditing'

Author: Grafiati
Published: 4 June 2021
Last updated: 30 July 2024

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Journal articles on the topic "Internal Auditing"

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Casson, P. D. "Internal auditing." British Accounting Review 21, no. 3 (September 1989): 288–89. http://dx.doi.org/10.1016/0890-8389(89)90101-7.

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Gacoń, Tomasz. "The Professionalization of Internal Auditing." Management and Business Administration. Central Europe 21, no. 4 (December 15, 2013): 55–68. http://dx.doi.org/10.7206/mba.ce.2084-3356.80.

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Foster, Sheila D., and Mary Brady Greenawalt. "Internal auditing education." Managerial Auditing Journal 10, no. 3 (April 1995): 31–36. http://dx.doi.org/10.1108/02686909510079738.

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Gavin, Thomas A., Barry J. Cooper, Philomena Leung, Gerald H. Lander, and Alan Reinstein. "Health care internal auditing." Managerial Auditing Journal 10, no. 4 (June 1995): 12–22. http://dx.doi.org/10.1108/02686909510084228.

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Edwards, Don, Jim Kusel, and Tom Oxner. "Internal Auditing in Hospitals." Hospital Topics 81, no. 4 (January 2003): 13–18. http://dx.doi.org/10.1080/00185860309598029.

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Hamill, Richard J. "Auditing—the internal Way." Critical Perspectives on Accounting 6, no. 4 (August 1995): 392. http://dx.doi.org/10.1006/cpac.1995.1036.

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Amoush, Arwa H. "The Internal Auditing Procedures Effectiveness in the Jordanian Commercial Banks." International Business Research 10, no. 3 (February 17, 2017): 203. http://dx.doi.org/10.5539/ibr.v10n3p203.

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This study aims at evaluating and investigating the effectiveness of the internal auditing procedures in the Jordanian commercial banks through evaluating auditing procedures used in the commercial banks in Jordan and evaluating the role of the board of directors in achieving this effectiveness. Moreover, this study aims at investigating the internal auditing program used in the banks to check the availability of the risk –based auditing program and sufficient degree of independence for the internal auditor in these banks.The study’s main hypothesis was: “the internal auditing procedures in the Jordanian commercial banks do not include the effectiveness of the internal auditing profession” and there were other four sub-hypotheses. The descriptive approach was used. A questionnaire consisted of 48 items was prepared and distributed to 130 internal auditors in the commercial banks representing 248 internal auditors. Only 104 questionnaires were valid for analysis out of 120 questionnaires that were retrieved.Data were collected and analyzed statistically. Results revealed that the internal auditing program used in the commercial banks included procedures that achieve internal auditing procedures and the role of the board of directors ensured the effectiveness of the internal auditing in the information technology. Additionally, results showed that the internal auditing program included risk based auditing program and the internal auditing procedures ensure the internal auditor’s independence. The study recommended the necessity to enhance the current procedures followed in the internal auditing implementation for its effectiveness and the necessity to clarify the internal controls and its levels to ensure the success of the auditing program.
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Van Elten, H. J. "Sourcing van Internal Auditing-activiteiten." Maandblad Voor Accountancy en Bedrijfseconomie 79, no. 5 (May 1, 2005): 221–28. http://dx.doi.org/10.5117/mab.79.16896.

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Internal Auditing – traditioneel een intern management control-instrument – wordt in toenemende mate uitbesteed aan externe dienstverleners. In dit artikel wordt verslag gedaan van een onderzoek naar de invloed van Transaction Cost Economics-variabelen op de mate van uitbesteding van Internal Auditing. Ten behoeve hiervan is een schriftelijke enquête verspreid, waaraan is deelgenomen door 66 grote Nederlandse bedrijven. Meervoudige regressieanalyse laat een significant verband zien tussen outsourcing van Internal Auditing-activiteiten, asset specificity en frequency. Deze TCE-variabelen verklaren 57% van de variantie in de mate van uitbesteding van Internal Auditing. Andere TCE-variabelen (behavioral en environmental uncertainty) vertonen geen significante invloed.
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Hanim Fadzil, Faudziah, Hasnah Haron, and Muhamad Jantan. "Internal auditing practices and internal control system." Managerial Auditing Journal 20, no. 8 (October 2005): 844–66. http://dx.doi.org/10.1108/02686900510619683.

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Fonseca, Anabela dos Reis, Susana Jorge, and Caio Nascimento. "O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior." Revista de Administração Pública 54, no. 2 (April 2020): 243–65. http://dx.doi.org/10.1590/0034-761220190267.

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Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.
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Dissertations / Theses on the topic "Internal Auditing"

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Carozza, Matteo <1988&gt. "Internal Auditing e Corporate Governance." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/2176.

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Nel mio lavoro ho trattato l'evoluzione degli studi inerenti la Corporate Governance, partendo dai diversi significati che gli sono stati attribuiti storicamente dalla dottrina. In seguito ho operato un confronto tra i diversi sistemi di governance che caratterizzano i principali modelli capitalistici internazionali, avendo particolare riguardo per il tema del controllo interno. Nel secondo capitolo ho invece trattato l'organo di Internal Auditing, la sua evoluzione storica, il ruolo svolto all'interno dell'organizzazione, le sue funzioni, sia per quanto concerne le imprese industriali, che le imprese bancarie ed assicurative.
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梁少達 and Carmelo Leung. "Internal audit policies." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1985. http://hub.hku.hk/bib/B31263276.

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Leung, Carmelo. "Internal audit policies /." [Hong Kong : University of Hong Kong], 1985. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12316660.

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Du, Toit Hendrik Jacobus. "Professional internal auditing in the public sector." Thesis, Stellenbosch : Stellenbosch University, 1998. http://hdl.handle.net/10019.1/55959.

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Thesis (MPA)--Stellenbosch University, 1998.
ENGLISH ABSTRACT: In this study the assumption is made that the delivery of a professional internal audit service has a direct bearing on the improvement of effectiveness of services delivered. Internal auditing in the public sector, compared to the private sector, is still at an early stage of development. A change in emphasis brought about by the new Constitution has led to a demand for stronger accountability and transparency. The internal audit profession has an important role to play by assisting management in the effective, efficient and economic reaching of goals and objectives. To fulfil this role successfully it is necessary for the internal auditor to possess specific skills and knowledge to perform audit tasks unique to the public sector. The hypothesis as formulated emphasises the relationship between professional internal auditing and organisational effectiveness. Through the content of this study project it is endeavoured to prove this point. An investigation into the field of internal auditing was undertaken by means of a study of the available literature, including the Standards for Professional Practice of Internal Auditing. Opinions and information were obtained from management and other persons involved with auditing by means of a questionnaire. The opinions and information were. integrated to obtain a comprehensive picture. A study of the literature revealed that internal auditing is supported by four pillars, namely: - Achieving objectives - Safeguarding and using of assets - Economic, effective and efficient execution of functions - Compliance with policy, prescripts and regulations. The literature also describes a definite process followed during an audit. During the audit process risk factors must be taken into account. Technical aspects relating to internal auditing is covered in the literature, but references to examples in the public sector are lacking. This deficiency was identified during the field study by means of a questionnaire. Respondents indicated in questionnaires that effectiveness of management, financial information and compliance with controls must be subjected to internal auditing. Management views the internal audit as a source of information on the activities of every department. The recommendations for professional internal auditing in the public sector are aimed at promoting accountability and transparency in the organisation. To ensure effective internal auditing it is necessary for the internal auditor to take note of the environment in which the organisation's activities play a role. A study of public administration as a management science is therefore important for the internal auditor to obtain insight into a holistic approach regarding the activities of public sector organisations.
AFRIKAANSE OPSOMMING: In hierdie studie word as uitgangspunt die aanname gemaak dat daar 'n verband bestaan tussen die lewering van 'n professionele diens deur die interne ouditeur en die effektiwiteit van dienste wat aan interne ouditering onderwerp word. Interne ouditering in die openbare sektor in vergelyking met die privaatsektor, is nog in 'n begin stadium van ontwikkeling. 'n Klemverskuiwing wat teweeggebring is deur die nuwe Grondwet het daartoe gelei dat groter rekenpligtigheid en deursigtigheid vereis word. Die interne oudit beroep het 'n belangrike rol te speel deur bestuur by te staan in die effektiewe, doelmatige en ekonomiese bereiking van doelwitte. am hierdie rol suksesvol te vervul is dit nodig dat die interne ouditeur oor bepaalde vaardighede en kennis sal beskik om oudittake uniek aan die openbare sektor professioneel uit te voer. Die hipotese soos geformuleer beklemtoon die verband tussen professionele interne ouditering en organisatoriese effektiwiteit. Met die inhoud van die werkstuk word daar gepoog om die punt te bewys. 'n Ondersoek na die gebied van interne ouditering is onderneem deur 'n studie te maak van beskikbare Iiteratuur, insluitend die Standaarde vir Professionele Praktykvoering van Interne Ouditering. Deur middel van 'n vraelys is menings en inligting van bestuur en persone betrokke by ouditering verkry. Die menings en inligting is saamgevoeg om 'n geheelbeeld te verkry. 'n Studie van die Iiteratuur toon dat interne oudit deur vier pilare ondersteun word naamlik: - Bereiking van doelwitte - Beveiliging en aanwending van bates - Ekonomiese, effektiewe en doelgerigte uitvoering van funksies - Nakoming van beleid, voorskrifte en regulasies. Die Iiteratuur beskryf 'n bepaalde proses wat gevolg word tydens ouditering. Gedurende die ouditproses moet risikofaktore in ag geneem word. Tegniese aspekte verbonde aan interne ouditering word gedek, maar verwysings na voorbeelde uit die openbare sektor ontbreek grootliks in die Iiteratuur, vandaar die noodsaaklikehid vir 'n veld studie wat deur middel van 'n vraelys gedoen is. Respondente het in die vraelyste aangedui dat effektiwiteit van bestuur, finansiele inligting en die nakoming van kontroles aan interne ouditering onderwerp moet word. Bestuur beskou die interne ouditeur as 'n bron van inligting oor die aktiwiteite van elke departement. Die aanbevelings vir professionele interne ouditering in die open bare sektor is daarop gemik om rekenpligtigheid en deursigtigheid van 'n organisasie te bevorder. Om effektiewe interne ouditering te verseker is dit noodsaaklik dat die interne ouditeur ook kennis dra van die omgewing waarin die organisasie se aktiwiteite 'n rol speel. 'n Studie van Publieke Administrasie as 'n bestuurswetenskap sal dus vir die interne ouditeur van belang wees om insig te verkry in 'n holistiese benadering tot aktiwiteite van openbare sektor-organisasies.
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Habegger, Jerrell Wayne. "An internal auditing innovation decision: statistical sampling." Diss., Virginia Polytechnic Institute and State University, 1988. http://hdl.handle.net/10919/53522.

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In planning an effective and efficient audit examination, the auditor has to choose appropriate auditing technologies and procedures. This audit choice problem has been explored from several perspectives. However, it has not been viewed as an innovation process. This dissertation reports the results of an innovation decision study in internal auditing. Hypotheses of associations between the internal auditor’s decision to use statistical sampling and the perceived characteristics of statistical sampling are derived from Rogers’ Innovation Diffusion model (Everett Rogers, Diffusion of Innovations, 1983). Additional hypotheses relating the decision to use statistical sampling to personal and organizational characteristics are derived from the innovation adoption and implementation research literature. Data for this study were gathered by mailing a questionnaire to a sample of internal audit directors. Incorporated into the questionnaire are several scales for measuring (1) innovation attributes, (2) professionalism, (3) professional and organizational commitment, (4) management support for innovation, and (5) creativity decision style. The usable response rate was 32.5% (n= 260). The primary finding of this study is that the extent of use of attributes, dollar unit, and variables sampling techniques is positively associated with the respondents’ perceptions of their relative advantage, trialability, compatibility, and observability, and negatively associated with the techniques’ perceived complexity. A secondary finding is that there is no overall association between the extent of use of statistical sampling by the internal auditors and their (1) professionalism, (2) professional and organizational commitment, (3) decision style, and (4) organizational support for innovation. Further exploration using multiple regression and logistic regression analyses indicate that several of the personal and organizational characteristics add to the ability of the regression models to explain the extent of use of statistical sampling. Evidence that organization types do have an effect upon the innovation decision process is presented. The study concludes by discussing its implications for understanding the innovation decision process of internal auditors, for designing and managing future innovation processes in auditing, and for further research into audit choice problems and innovation decisions of auditors and accountants.
Ph. D.
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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). Design/methodology/approach – The study draws on the Technology Acceptance Model (TAM), and data are obtained through semi-structured interviews capturing internal auditors’ attitude towards CA, and what factors that influence an adoption. Findings – There is a shattered view on CA amongst IAFs, where the proponents embrace it as a set of value-adding methodologies whilst the opponents argue that it falls outside their responsibility and threaten the independence of the function. Thus, why CA has not been leveraged to its full potential is, in contrast to previous research, not solely attributable to practical factors but also due to the IAFs’ vast differences in approach to CA as a concept. Practical implications – The study has brought attention to the distinguished disparity found in internal auditors’ attitude towards CA. Ultimately, doubts, whether CA should be leveraged by IAFs has come to light. These are hurdles that need to be considered, both by academia, standard-setting groups, and business society if the leap for CA ought to continue. Originality/value – The use of semi-structured interviews contributes to in-depth understandings and insights of the internal auditors’ attitudes towards CA. Moreover, such an approach is more likely to capture the stance towards CA in greater detail than that possible of previous large-scale surveys.
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Lindh, Oskar, and Rikard Bivesjö. "Internal Auditing : A shift in role and scope." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-230197.

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Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained. Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. Some researches argue that this development canhave a negative impact on internal auditor independence. Howev-er, there is a lack of research in this area using documentation andcontent analysis of internal audit reports. Method: In this study, we have done qualitative content analysis of internaldocuments collected from the period 2004-2013. These docu-ments are analyzed using a coding scheme based on previous re-search. Conclusion: By qualitatively analysing the activities reported we find that thedocumentation reflects a shift, over time, towards more activitiesthat we classified as consulting. We argue that this can mainly beexplained by coercive and normative isomorphism; for example,regulatory pressures and influences from the Institute of InternalAuditors. We also argue that internal auditing might benefit froma more consistent view of the role.
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Quinn, Dennis. "Auditing internal communication in a major police organisation." Thesis, University of Ulster, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365421.

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Gastaldi, Eliana <1989&gt. "INTERNAL AUDITING IN ITALY – A MULTIPLE CASE STUDY." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/7934.

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The importance of internal audit function for an organization is difficult to explain given that there is no one best way to define it. In fact, internal audit function is not always considered as a pillar of organizational governance and legitimacy; nevertheless, the importance of the internal audit is stressed by the fact that stakeholders perceive an organization as having legitimacy when the system of governance is effective. Legitimacy does not have a material substance, it is only a perception or a state of mind and, for this reason, it is not directly measurable. The measurable element of legitimacy is its effect, visible in the level of support stakeholders give to the organization. However, this dissertation does not link the performance of internal audit directly to legitimacy; it rather links the influence of the internal audit in the organizational system of governance. Internal audit is a support function, which is not directly involved in the provision of goods and services. The output of the audit process is information given in the form of reports and presentations making it difficult to identify the benefits derived from its activities. Therefore, the principal aim of this paper is to identify the effect of internal audit on the governance system, evaluating if it is relevant or not, perceivable by the players of the company or symbolic. The presence of an internal audit function can be viewed as the alignment of the values and norms of stakeholders. If the adoption of internal audit is considered as the right thing to do, more legitimacy is perceived. Internal audit is a monitoring and oversight mechanism to ensure the protection of the organization against failure to achieve strategic goals. The company could choose between internal or external audit: the use of external audit is possible because both internal and external audit focus on the same direction. In fact: external audit provides assurance on the reported information, while internal audit monitors the organizational systems for the production of reported information. The presence of the internal audit could be influenced by the dimension or the type of enterprise. As a form of control itself, the decision of whether or not to adopt an internal audit function depends on whether the benefits of adopting it exceeds its costs. This is consistent with the noted trend that big organizations are more likely to adopt internal audit than smaller organizations. The first chapter of this paper has the aim to provide an examination of the literature treating governance system issues and the role of the internal audit function within these systems. Therefore, the starting point is to consider how the performance of the internal audit function has been considered in the past by academics and practitioners. The second chapter attempts to understand the drivers that explain the adoption of the Internal Audit function within a company. The third chapter is devoted to describe the organization of the internal audit function within companies. The fourth chapter contains six case studies, in order to describe the characteristics of internal audit departments in six Italian companies with the focus of investigating the personal characteristics of internal auditors.
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Lewis, Izelle. "The role of internal auditing in providing combined Assurance : assessing internal financial controls." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/44973.

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Internal auditors are playing a vital role in the corporate governance structure of an increasing number of organisations and are a fundamental component of the combined assurance task force. The objective of this study is to analyse the relevance and value of the written assessment regarding the effectiveness of internal financial controls in a combined assurance environment within the financial services industry from the chief audit executive’s (CAE) perspective. Survey research was selected as an inquiry strategy. The survey research that was conducted, was in the form of questionnaires. The financial service companies that appeared on the 2012 Top 200 African Listed Companies were utilized as the population of this research study. Based on the outcome of the results of the research study, the relevance and value of the written assessment regarding the effectiveness of internal financial controls should be customised for and by every organisation. The most important aspect, firstly, is that the significant financial risks relating to material misstatement of the organisation’s financial position are identified. Secondly, that the internal audit activity performs a formal assessment on the effectiveness of the internal financial controls relating to the above mentioned risks, in the form of a written report. The results of this research study endorse the fact that the King III Report on Corporate Governance emphasises the role of internal audit in combined assurance and corporate governance. It was further noted that internal audit is perceived by the CAEs within the financial services industry as one of the most important role players within an organisation’s combined assurance processes. The written assessment of the effectiveness of internal financial controls is seen as the result and/ or final outcome based on Principle 7.3.6 of the King III Report (Institute of Directors Southern Africa, 2009:45). If all the associated stakeholders and/ or assurance providers offer valuable and constructive feedback on how to assess, manage and mitigate the significant internal financial control risks facing the organisation, it has the potential to result in increasingly sound corporate governance for the organisation.
Dissertation (MCom)--University of Pretoria, 2014.
tm2015
Auditing
MCom
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Books on the topic "Internal Auditing"

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Chambers, Andrew D. Internal auditing. 2nd ed. London: Pitman, 1987.

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Hinde, Steve. Internal auditing. London: Accountancy Books, 1999.

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M, Selim G., and Vinten Gerald 1948-, eds. Internal auditing. 2nd ed. London: Pitman, 1987.

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D, Chambers Andrew, ed. Internal auditing. Aldershot, England: Dartmouth, 1996.

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Atkisson, Robert M. Modern internal auditing. New York: Wiley, 1986.

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E, Sumners Glenn, and Sawyer Lawrence B, eds. Sawyer's internal auditing. 3rd ed. Altamonte Springs, Fla: Institute of Internal Auditors, 1988.

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Root, Steven J. Internal auditing manual. 3rd ed. New York, NY: Warren Gorham Lamont, 1993.

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I, Brown, and Institute of Internal Auditors-United Kingdom., eds. Internal auditing practices. London: Institute of Internal Auditors-United Kingdom, 1994.

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Willson, James D. Internal auditing manual. 2nd ed. Boston: Warren, Gorham & Lamont, 1989.

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J, Root Steven, ed. Internal auditing manual. 2nd ed. Boston: Warren, Gorham & Lamont, 1989.

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Book chapters on the topic "Internal Auditing"

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Thogmartin, Jason R. "Internal Auditing." In Data Analytics, 119–30. Boca Raton, FL : CRC Press/Taylor & Francis Group, 2019. |: Auerbach Publications, 2019. http://dx.doi.org/10.1201/9781315267555-9.

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Sheppey, Terence, and Ross McGill. "Internal Auditing." In Sarbanes-Oxley, 114–26. London: Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230598027_9.

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Bisogno, Marco. "Internal Budgetary Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 3359–66. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2305.

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Bisogno, Marco. "Internal Budgetary Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–8. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2305-1.

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Raval, Vasant. "Internal Auditing Function." In Corporate Governance, 105–20. Boca, Raton : CRC Press, 2020. |: Auerbach Publications, 2020. http://dx.doi.org/10.1201/9781003031796-8.

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Bisogno, Marco. "Internal Budgetary Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 6925–32. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2305.

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Piskunov, V. A., and T. M. Tarasova. "Internal Control and Internal Auditing Definitions." In Lecture Notes in Networks and Systems, 726–35. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-60929-0_94.

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Gabrini, Carl J. "Auditing and Internal Controls." In Teaching Public Budgeting and Finance, 155–70. New York: Routledge, 2021. http://dx.doi.org/10.4324/9781003240440-7.

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Wilson, Peter W. "Reporting, Auditing and Internal Controls." In A Question of Interest, 193–205. New York: Routledge, 2021. http://dx.doi.org/10.4324/9780429045837-15.

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Kaim, Patricia. "Internal Audit Role in Auditing Culture." In Internal Audit Leadership, 204–11. New York: Routledge, 2023. http://dx.doi.org/10.4324/9781003431893-22.

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Conference papers on the topic "Internal Auditing"

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Robinson, Guy G. "Internal Auditing - More Than Compliance." In NCSL International Workshop & Symposium. NCSL International, 2015. http://dx.doi.org/10.51843/wsproceedings.2015.28.

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A well-developed and executed internal audit program is flexible and allows for assessment of an organization’s compliance to multiple international standards on a continuous basis, not just during the process of initial assessment or renewal by external accreditation or registration bodies. A robust internal audit program with trained and experienced Quality Engineers is a scalable process and can pay significant dividends to a calibration/test organization by doing more than just meeting the internal audit requirements of external accrediting bodies.
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Mizdraković, Vule, Maja Kljajić, and Blaženka Hadrović Zekić. "INTERNAL AUDITING IN COVID-19 ENVIRONMENT: IS REMOTE AUDITING A SOLUTION?" In FINIZ 2021. Belgrade, Serbia: Singidunum University, 2021. http://dx.doi.org/10.15308/finiz-2021-3-7.

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Shpakova, Irina Vladimirovna. "Development of the internal standard "Methods of audit and control of operations of inventories"." In Сollection of articles, chair Tatiana Petrovna Krivetskaia. Publishing house Sreda, 2018. http://dx.doi.org/10.31483/r-11203.

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The development of a market economy in the Russian Federation is inextricably linked with the transformation of Russian auditing standards into international standards for auditing. At the same time, the issue of elaboration of internal standards for audit and control of inventories becomes especially topical. It will disclose requirements to the methodology for auditing and controlling the stock of production, improve the quality of inspections and reduce the risks of professional auditing.
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Wilhelm, Philipp. "Agile Internal Auditing – The Case Back To Normal." In 9th International Conference on Leadership, Technology, Innovation and Business Management: Leadership, Innovation, Media and Communication. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.02.16.

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Sayedahmed, Nael, Shaista Anwar, and Vinod Kumar Shukla. "Big Data Analytics and Internal Auditing: A Review." In 2022 3rd International Conference on Computation, Automation and Knowledge Management (ICCAKM). IEEE, 2022. http://dx.doi.org/10.1109/iccakm54721.2022.9990045.

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Robinson, Guy. "Remote Auditing - Love It Or Hate It - Let's Embrace It!" In NCSL International Workshop & Symposium. NCSL International, 2016. http://dx.doi.org/10.51843/wsproceedings.2016.08.

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The concept of Remote Auditing (often called E-Auditing) is a polarizing idea in the metrology community. Staunch advocates offer claims that audits can and should be 100% remote and that on-site visits are a vestige of the pre-internet business world. Equally staunch opponents are passionate that without a physical visit an effective audit is simply not possible. The truth is somewhere in the middle. As part of a toolbox of auditing techniques, Remote Auditing can contribute to reduction of the cost of an audit program and may offer flexibility, especially in internal auditing. Remote auditing can be used to reduce, but not eliminate, on-site visits and hence save travel costs and temper the operational impact by reducing audit interruptions to manufacturing and service. But can we ensure remote auditing techniques produce reliable, repeatable and validated results? This paper will show, through real examples, a method of incorporating remote auditing into robust audit program. Examples will be shared regarding when it is or is not an effective tool and how it can be combined with and enhance traditional on-site auditing processes. Additional examples illustrate when remote auditing is not effective and when its use may actually hinder the internal audit process. Pros and cons, data comparing potential savings, best practices and lessons learned will be presented. The conclusion of the paper is that while it is not a stand-alone process, the inclusion of effective Remote Auditing techniques can contribute significantly to the overall goals of cost and time reduction in an audit program, without sacrificing audit quality.
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Caus, Lidia. "Importanța auditului intern în asigurarea competitivității entității the importance of the internal audit in ensuring the competitiveness of the entity." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.29.

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In this articole are exposed the importance of internal auditing in organizations, regulated by the stipulations of the Internal Auditing Standards. Internal Auditing ensures the competitiveness of entities, which will lead to the providing of truthful and objective information to information users. Internal Auditing services are used by company leaders, who have understood the benefits of the internal audit to fiind aut the real situation of the company, to obtain advice and recommendations for improving its economic situation. The internal audit as an independent and objective activity, provides the entity with a degree of control over the operations, improves the operations and contributes to adding more value to them, helps the entity to achieve its objectives, systematically and methodically evaluates the risk management, control and governance of the institution, and finally brings proposals to strengthen their effectiveness.
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Shi, Yuexin. "Research on Motives and Feasibility of Outsourcing Internal Auditing." In 2nd International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economic Subjects (JAHP 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/jahp-17.2017.71.

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Nonnenmacher, Jakob, Felix Kruse, Gerrit Schumann, and Jorge Marx Gómez. "Using Autoencoders for Data-Driven Analysis in Internal Auditing." In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2021. http://dx.doi.org/10.24251/hicss.2021.697.

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Pinto, Juarez, Anisio Candido Pereira, and Joshua Onome Imoniana. "ROLE OF INTERNAL AUDITING IN MANAGERIAL PRACTICE IN ORGANIZATIONS." In 10th CONTECSI International Conference on Information Systems and Technology Management. Sao Paulo: TECSI, 2013. http://dx.doi.org/10.5748/9788599693094-10contecsi/ps-209.

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Reports on the topic "Internal Auditing"

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Gallego, Juan Miguel, and Luis H. Gutiérrez. Quality Management System and Firm Performance in an Emerging Economy: The Case of Colombian Manufacturing Industries. Inter-American Development Bank, May 2017. http://dx.doi.org/10.18235/0011797.

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Over one million firms around the world have adopted a Quality Management System (QMS) that conforms to ISO 9001 certification in 2015 and recent figures show that certifications have rapidly increased in emerging economies. ISO 9001 is considered a signal of high quality for products or services in markets with large imported competition or firms competing in international markets. However, implementing ISO 9001 certification entails large costs to companies for documentation of operating procedures, training, internal auditing, and corrective action. The impact of QMS on firm performance is unknown in developing economies and is still under-researched for more developed countries. This paper takes advantage of unique data on the status of certified and non-certified manufacturing firms in Colombia (an emerging economy) and matches it with firm performance. In 2006, the Colombian government launched policies to reduce the cost of adopting certification. We use this change to implement a difference-in-differences specification on panel data of certified and non-certified firms by matching samples at the year 2003, three years before the policy change. This is the most comparable data possible. Our findings suggest that firms that adopt ISO 9001 certification increase labor productivity (measured as added value over labor) by 12 percent, and sales per employee and wages by 8 percent. The effect is larger for firms that adopted certifications two years after the new policies compared with firms that adopted them immediately. The potential mechanism to explain gains in firm performance is human capital because, prior to the changes, firms with more temporary workers could not take advantage of certification.
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