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1
Carozza, Matteo <1988>. "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>. "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
Unrestricted
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Ackerman, Christo. "Internal auditors perceptions of the impact of control elements on internal control systems." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/d1008158.
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The objective of this research report was to determine which internal controls are perceived, by internal auditors, to be contributing to the effectiveness of an internal control structure. The Committee for Sponsoring Organisations (COSO) integrated internal control framework was used as a basis for the questionnaire construction and respondents were asked to rate the perceived control effectiveness of each of the components of internal control. Descriptive statistics were used to analyse the basic meaning of the data. The questionnaire was completed by following a Uniform Resource Locator (URL) which was sent to two internal auditors in audit firms. Thirty one responses were obtained; all the respondents have experience in the evaluation and assessment of internal control systems. This research showed that control elements as outlined in COSOs integrated internal control framework, if implemented, could contribute to the effectiveness of the internal control system.
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Mohd, Hanafi Hasni. "The Impact of Management Influence and Incentive Based Compensation on Internal Auditors' Objectivity: A Cross Cultural Study." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/368132.
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The International Standards for the Professional Practice of Internal Auditing (Standards) highlight objectivity as an important criterion for internal auditors in performing their assurance and consulting activities. The Institute of Internal Auditors (IIA) recognises seven threats to internal auditors’ objectivity – (i) economic interest, (ii) self-review, (iii) social pressure, (iv) personal relationship, (v) familiarity, (vi) cognitive biases, and (vii) cultural, racial and gender biases.
The primary objective of this study is to provide empirical evidence in terms of economic interest, social pressure and cultural threats. Specifically, it examines the impact on internal audit objectivity of two forms of management influence and two types of incentive based compensation (IBC). Management influence is explored from the perspectives of (i) using internal audit as a managerial training ground and (ii) the relationship between internal auditors and the audit committee. The two types of IBC are cash bonuses based on (i) company performance and (ii) individual performance. Given that prior studies also suggest that culture may be a factor for the differing results between Western and non-Western studies, the study also investigates whether the cultural background of internal auditors affects their objectivity in both management influence and IBC contexts. Australia and Malaysia are the two cultures examined as these nations differ on cultural dimensions such as power distance and individualism/collectivism. A secondary objective of the study is to gather descriptive evidence on internal audit practice in the two countries with respect to using internal audit as a training ground, relationships with the audit committee and the payment of IBC to internal auditors.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
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El-Kheir, Mohamed Ehab Kamel Aboul. "A conceptual framework for internal auditing : an empirical examination of the perception and practice of internal auditing : Egypt as a field of study." Thesis, City University London, 1997. http://openaccess.city.ac.uk/8272/.
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The need for a conceptual framework for auditing to guide the development of auditing standards and practice on a consistent and theoretically sound basis has been recognised by many practitioners and academicians. This need seems to be even stronger in the case of internal auditing. Thus, one major objective of the research is to take a step towards developing a widely accepted conceptual model that encompass the different concepts, identify the main objectives, define the functions, and explain the different interrelationships that exist within internal auditing. This follows a rigorous review of literature and theoretical background to set the research terms. It is imperative that the attempt to develop the model should be accompanied by empirical study concerned with its applicability. Thus, the model is then used to examine how internal auditors working in developing countries perceive internal auditing. As well as, examining the standard of practice of internal auditing in developing countries. Two questionnaires are developed and used as the research instruments. The first questionnaire is used to collect data on the perception of internal auditing, and the second is used to collect data on the practice of internal auditing. Factor analysis is then applied to data collected to explore the relationship between the different statements included in the questionnaires. The empirical chapters consider: significant perceptual differences between different levels of internal auditors; significant perceptual differences between internal auditors working in the public and private sectors; significant differences in the practice of internal auditing between public and private sectors. Main findings indicate that: the perception of internal auditing is significantly influenced by the level and experience of internal auditors; the perception of internal auditing is significantly influenced by the sector in which internal auditors work; the practice of internal auditing varies significantly between the public and private sectors; generally positive perception among all respondents of what is promoted by the conceptual framework; the practice of internal auaiting in developing countries still lags behind what is promoted by the conceptual framework.
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Haimon, Zvi. "Evaluating the effectiveness of internal auditing in municipalities in Israel." Thesis, City University London, 1998. http://openaccess.city.ac.uk/7570/.
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The aim of this research is to evaluate the effectiveness of internal auditing in municipalities in Israel, as perceived by different groups of users. A model to evaluate effectiveness was developed, followed by the preparation of a self-administered questionnaire of the Likert type. After pilot testing, the questionnaire was despatched. The empirical study was conducted on the majority of Israeli municipalities that possess an internal auditing unit. The respondent groups also included journalists at local newspapers who cover the annual municipality internal auditing reports. The returned questionnaires provided the data used in the research analysis. After factor analysis, the model emerged based on the following components: Independence, Competence, Scope of work, Performance of the internal auditing unit, and the Implementation of corrective action following the internal auditing findings. The respondents were divided into five groups: (1) Staff of the municipality internal auditing unit (2) Councillors - elected by the public (3) Top management (4) Middle level management (5) Journalists. Meetings were also held with the mayors of various municipalities to ascertain their opinions on the results of the data analysis. The research findings revealed major differences in the evaluation of effectiveness between different groups of users. In general, the research shows that the closer the user stands to the internal auditing operation, the higher the evaluation. The implementation of corrective action following the internal auditing findings was rated by all the respondent groups as lower than the other components. Another result is that the internal auditing unit tends to be perceived as less effective in smaller municipalities; for this comparison, municipalities were divided into three categories according to population size. The research has yielded various recommendations for operational change in order to improve the effectiveness of internal auditing in municipalities. The model developed in this study can also serve to evaluate the different aspects of effectiveness of individual internal auditing units in individual municipalities in Israel.
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Ali, Azharudin. "Change in internal auditing practice : evolution, constraints and ingenious solutions." Thesis, Aston University, 2016. http://publications.aston.ac.uk/31735/.
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The main purpose of this research is to investigate if and how the internal auditing (IA) profession and practitioners exercise ingenuity to deal with the constraints faced by them during the development of IA and implementation of IA activities at the societal and organizational level. The key aim is to explore whether, through exercising ingenuity, the Institute of Internal Auditors (IIA) and IA functions can strengthen and improve IA quality and effectiveness in order to meet the expectations of management, key stakeholders and the changing role of IA, in order to remain relevant and to survive in the challenging environmental conditions. The data for the study was collected and analysed at both societal and organizational levels, including how they interact each other. The theoretical approach employed in this research offers a valuable lens on the relationship between ingenuity, ingenious strategies and constraints. This theoretical framework offers a way to understand how constraints at societal and organizational levels can be resolved over time as IA evolves. The results of this study found three main constraints: the continuously changing IA role; insufficient resources and capabilities; and low IA status and quality. These led to five main ingenuity strategies that emerged at the societal and organizational levels, such as the use of Risk-Based Internal Auditing (RBIA), co-sourcing, talent management, the continuous improvement of IPPF, and forging collaborative partnerships between internal auditing and risk management. These strategies enable the IIA to improve the quality and effectiveness of IA and assist IA functions to tackle the constraints they face, exercise activities that improve organization operations, and add more value to organizations. This study takes the initiative to categorize ingenious solutions according to types of ingenuity and constraint. The findings of this study (see Chapter 7, 8 and 9) also show that constraints can motivate the IA profession and its practitioners to identify and exercise ingenious practices and become a source for creativity and innovative problem-solving.
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Vafaei, Elnaz. "Operational auditing within Australian internal audit departments: Developing a framework." Thesis, Curtin University, 2016. http://hdl.handle.net/20.500.11937/2108.
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This thesis identifies factors impacting the effective practice of Operational Audit (OA) in Australia within a holistic framework. Initially, a theoretical framework is developed by reviewing the literature and these framework factors are consequently confirmed or modified based on the results of 28 semi-structured interviews. The result from this thesis therefore is a multi-dimensional framework consisting of three constructs that assist organisations, practitioners and regulators in facilitating/improving their effective practice of OA.
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Stanford, Sharon E. McCarthy John R. "Policy implications from an analysis of the Certified Internal Auditor Examination." Normal, Ill. Illinois State University, 1993. http://wwwlib.umi.com/cr/ilstu/fullcit?p9416875.
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Thesis (Ph. D.)--Illinois State University, 1993.Title from title page screen, viewed March 10, 2006. Dissertation Committee: John R. McCarthy (chair), Anthony L. Ostrosky, David L. Tucker, Jeffrey Hecht, Rodney P. Riegle. Includes bibliographical references (leaves 102-112) and abstract. Also available in print.
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Ismael, Hazem Ramadan Hafez. "Internal auditing in the UK : factors affecting its use and its effectiveness." Thesis, University of Aberdeen, 2013. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=196161.
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The objective of this study is to identify the factors that lead UK non-financial listed companies to voluntary use an IAF. In addition, this study aims to investigate the IAF effectiveness in these companies, the factors affecting this, and the relative importance of these factors. Using the Agency and the Transactions Cost Economics (TCE) theories, the study collected financial and non-financial data from the annual reports and the DataStream for 332 UK non-financial companies listed in the London Stock Exchange main market in 2009. In addition, postal questionnaires were sent to the head of internal audit and the audit committee chairman in 213 companies which have an internal audit department. The study provides evidence that firm size, level of risks, agency problem between owners and managers, and the existence of an effective audit committee are important drivers for the voluntary use of IAF. In addition, it provides strong evidence that firm’s characteristics affect the IAF quality characteristics. Large companies with an effective audit committee are more likely to have high quality IAFs. Furthermore, the questionnaire’s findings provide evidence that IAFs provide different types of both assurance and consulting activities to their companies, and that the majority of respondents are satisfied that the IAF is effective and has a positive impact on internal control, risk management, and governance processes. However, the results indicate that the IAF characteristics significantly affect its scope of services and its perceived effectiveness. Consistent with this, respondents acknowledge that having a strong relationship with the audit committee, adopting risk based internal audit, and having IAF staff with various backgrounds are the most important factors for IAF effectiveness. Collectively, the results of this study suggest the importance of having an IAF to corporate governance and the importance of redesigning it in a way that enhance its effectiveness.
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Flowerday, Stephen. "Restoring trust by verifying information integrity through continuous auditing." Thesis, Nelson Mandela Metropolitan University, 2006. http://hdl.handle.net/10948/504.
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Corporate scandals such as Enron, WorldCom and Parmalat, have focused recent governance efforts in the domain of financial reporting due to fraudulent and/or erroneous accounting practices. In addition, the ineffectiveness of the current system of controls has been highlighted, including that some directors have been weak and ineffective monitors of managers. This board of director ‘weakness’ has called for additional mechanisms for monitoring and controlling of management, focusing on financial reporting. This problem intensifies in that today companies function in real-time, and decisions are based on available realtime financial information. However, the assurances provided by traditional auditing take place months after the transactions have occurred and therefore, a trust problem arises because information is not verified in real-time. Consequently, the errors and fraud concealed within the financial information is not discovered until months later. To address this trust problem a conceptual causal model is proposed in this study based on the principles of systems theory. The emergent property of the causal model is increased trust and control. This study establishes that mutual assurances assist in building trust and that information security assists in safeguarding trust. Subsequently, in order to have a positive relationship between the company directors and various stakeholders, uncertainty needs to be contained, and the level of trust needs to surpass the perceived risks. The study concludes that assurances need to be provided in real-time to restore stakeholder confidence and trust in the domain of financial reporting. In order to provide assurances in real-time, continuous auditing is required to verify the integrity of financial information when it becomes available, and not months later. A continuous auditing process has its foundations grounded in information technology and attends to the challenges in real-time by addressing the standardisation of data to enable effective analysis, the validation of the accuracy of the data and the reliability of the system.
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Roth, Benjamin S. "Academic Culture, Business Culture, and Measuring Achievement Differences: Internal Auditing Views." Digital Archive @ GSU, 2012. http://digitalarchive.gsu.edu/eps_diss/93.
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ABSTRACT
ACADEMIC CULTURE, BUSINESS CULTURE, AND
MEASURING ACHIEVEMENT DIFFERENCES:
INTERNAL AUDITING VIEWS
by
Benjamin Sterling Roth
This study explored whether university internal audit directors’ views of culture and measuring achievement differences between their institutions and a business were related to how they viewed internal auditing priorities and uses. The Carnegie Classification system’s 283 Doctorate-granting Universities were the target population. Directors for 144 institutions (51%) returned questionnaires providing their views of academic culture and measuring achievement differences; the importance of internal auditor attributes, and types, subject areas, and determinants of internal auditing work; and whether operational audits of research, teaching, and public service were appropriate. Data collected included directors’ age, gender, race and ethnicity, education, certifications, and work experience and information on their reporting officials, boards/audit committees, audit departments, and institutions. Chi-square tests of independence, p ≤ .05, determined statistically significant relationships, and Cramer’s V, effect size. Dichotomous categories of “businesslike” and “distinct” were used to label views from the university’s perspective. Fifty-six percent viewed university culture distinct; 65% viewed measuring achievement businesslike. Thirty-eight percent viewed both businesslike; 30%, both distinct; 26%, culture distinct and measuring achievement businesslike; and 6%, culture businesslike and measuring achievement distinct. Culture views were related to measuring achievement views with medium effect, and with large effect for respondent subsets, such as older (≥ 50 years) males, certified internal auditors (CIAs), and directors at schools with higher research funding and/or a medical school. Also, with small effects, a distinct culture view favored awareness of culture and missions; a businesslike culture view favored operational audits; and a businesslike measuring achievement view favored operational audits in research, teaching, and public service. Older males had the highest percentages viewing culture businesslike and both culture and measuring achievement businesslike. CIAs had highest percentages viewing culture distinct and both culture and measuring achievement distinct. With culture and measuring achievement views related, internal auditor awareness of university culture and missions might warrant greater emphasis. Businesslike views favoring operational audits might encourage management practices historically decried by scholars as ill-fitting an academy, or might conserve resources to make more available to enhance academic practices and outcomes.
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Goza, Nina Marie. "The contributions of Lawrence B. Sawyer to the profession of internal auditing /." Full text available from ProQuest UM Digital Dissertations, 2005. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1264606071&SrchMode=1&sid=3&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1185216005&clientId=22256.
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Abdullah, Razimah Binti. "Redefining internal audit performance: Impact on corporate governance." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2014. https://ro.ecu.edu.au/theses/1567.
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One of the preventive measures to situations akin to world financial crises increasingly forwarded is effective internal audit function (IAF) (e.g., Imhoff, 2003; Mohamad & Muhamad Sori, 2011). Internal audit, a component of corporate governance, continues to evolve due to changes in business strategies and requirements placed on it by legislators. The roles of internal auditors and audit committees (ACs), the key personnel in IAFs, are changing to a more value-added approach as business strategies move towards corporate sustainability and organisational excellence. Suggestions forwarded to improve the performance or determining the quality of IAF include effective involvement of ACs in internal audit activities, the employment of competent internal auditors and determining the impact of internal audit on corporate governance (e.g., Mohamad & Muhamad Sori, 2011, Sarens, 2009, Turley & Zaman, 2007). Research on the quality of internal audit has focussed mainly on the relationships of internal audit with internal control and ACs (e.g., Fadzil, Haron, & Jantan, 2005; Mat Zain & Subramaniam, 2007; Turley & Zaman, 2007). However, none has linked the impact of internal audit performance to corporate governance.
This study provides an agency of value view, explaining the effectiveness of IAF and its impact on corporate governance. Using a convergent mixed methods approach, the main findings from survey data collected from corporate members of the Institute of Internal Auditors Malaysia are compared and integrated with perspectives from chief audit executives of selected public listed companies interviewed. The factors investigated are the structure of the IAF, activities of best practices in internal auditing, ACs’ involvement as stated by the Malaysian public listing guidelines (Bursa Malaysia, 2000, 2009b) and the World Bank’s corporate governance framework (World Bank, 1991). An exploration on the extent of collaborations and combined assurances in internal audit is also carried out.
The primary analysis on the probability of an effective IAF and profiling of the internal audit activities, level of AC involvement and areas of corporate governance is made using the Rasch model. Non-parametric tests are also used to determine the statistical significance of the relationships of the components investigated. In-depth interview data are analysed using template analysis.
The findings support the establishment of an in-house IAF with a definitive team size and professional expertise for an effective IAF. Other IAF components are member experience, combined audit activities and collaborations of audit activities. Although these other components are not significantly related to the effectiveness of IAF, the indepth interviews provided more explanations on their importance in internal audit. An important structure of the IAF is the AC’s oversight role. The findings also indicate that the level of ACs’ involvement in the reviews of each stage of the internal audit process contributes to the overall effectiveness of IAF. Due to issues in staffing and the changing business environment, collaborations particularly in risk management, information technology audits and quality audits, are increasingly being used as a strategy in internal audit to provide value add services. Further, as suggested by Sarens (2009), the level of internal audit performance could now be identified to its impact on corporate governance, for example such as in areas of expenditure management, revenue management, analysis of data and conflict resolution.
The results have implications on the policy regarding internal control for public listed companies, favouring an in-house internal audit function as opposed to outsourcing the function, to address the recommendations on the effectiveness of ACs and its relationship with IAFs. The practice of internal audit in future should be more collaborative to harness the expertise and experience of other departmental personnel in producing effective internal audit, ultimately creating a greater impact on corporate governance.
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Seifert, Deborah Lynn. "The influence of organizational justice on the perceived likelihood of whistle-blowing." Online access for everyone, 2006. http://www.dissertations.wsu.edu/Dissertations/Fall2006/d_seifert_120806.pdf.
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Foxcroft, Liezl. "Focus of internal audit departments on strategic risks of listed companies." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41258.
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Carreiro, Marta Vasco. "The state of the art of internal audit activity in Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/2772.
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Mestrado em Gestão/MBAThe purpose of this study is to better understand the expanding scope of internal auditing practice in Portugal and how is it comparing with the global results of the Common Body of Knowledge 2006 (CBOK) study developed by The Institute of Internal Auditors Research Foundation (IIARF). For the internal audit community, it is important to be aware of how is the current status of the internal audit activity in Portugal and in particular how is ranked with the global results; moreover, how the Portuguese internal audit activity is in compliance with the Standards, allowing to identify shortcomings and find out how to improve it. To realise this dissertation, the database with Portuguese responses to the CBOK 2006 was given by the IIARF, where there was 84 responses considered usable. In conclusion, the internal audit in Portugal is relatively young, as about half of the responses had implemented the internal audit activity (IAA) for less than 10 years; although it seems that is a general tendency from the global results and also the French case. On the topic of the use of the Standards, all Portuguese respondents have an opinion similar to those at a Global level, (being similar to the Spanish respondents opinions) where more than three quarters stated that use the Standards in whole or in part. In particular to the Quality Assurance and Improvement Program, only around a sixth of the Portuguese and Spanish respondents may use the statement that their activities are "conducted in accordance with the International Standards for the Professional Practice of Internal Auditing"; but it diverges from for the Global results as its percentage is around the double. Regarding the Performance Standards there are significant differences in the responses given by Portuguese CAEs on Standards 2100, 2500 and 2600, comparing with the results reported at Global level. Significant differences where also found on the topics such as the IAA's relationship within the Organization, the relationship with the Audit Committee, the governing documents in the Organization and the Continuing Professional Development.
Esta dissertação pretende descrever o alargamento do âmbito da actividade de auditoria interna em Portugal e como a mesma se caracteriza em comparação com os resultados globais do estudo Corpo Comum de Conhecimento 2006 (CBOK), desenvolvido pelo The Institute of Internal Auditors Research Foundation (IIARF). Para a comunidade de auditoria interna, é importante estar consciente de como actualmente se caracteriza a actividade de auditoria interna em Portugal e, em particular, como a mesma se compara com os resultados globais, nomeadamente, quanto à sua conformidade com os Standards, permitindo identificar as áreas que necessitam de melhorias e como desenvolvê-las. Para a realização desta dissertação, a base de dados com as respostas portuguesas ao CBOK 2006 foi cedida pela IIARF, na qual 84 respostas foram consideradas utilizáveis. Concluiu-se que, a auditoria interna em Portugal é relativamente jovem, uma vez que cerca de metade das respostas indicou que a actividade de auditoria interna tem menos de 10 anos; no entanto, afigura-se estar em linha com a tendência dos resultados globais e também com o caso francês. Relativamente ao uso dos Standards, os inquiridos portugueses têm uma opinião semelhante à dada quer ao nível global quer em Espanha, onde mais de três quartos declararam que usam os Standards, no todo ou em parte. Em particular, relativamente ao Programa de Garantia de Qualidade e Melhoramento, apenas cerca de um sexto dos portugueses inquiridos (assemelhando-se aos dados espanhóis) podem utilizar a expressão de que "as actividades desenvolvidas pelos auditores foram conduzidas de acordo com as Normas Internacionais para a Prática Profissional de Auditoria Interna do 11A", no entanto essa proporção diverge dos resultados globais, sendo o dobro. Relativamente às Normas de Desempenho (em particular as Normas 2100, 2500 e 2600), concluiu-se que existem diferenças significativas entre as respostas dadas pelos portugueses e os resultados globais. Foram também encontradas diferenças significativas em temas como o relacionamento da AAI na Organização, o relacionamento com o Conselho de Auditoria, os documentos de governação da Organização e o Desenvolvimento Profissional Contínuo.
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Brandt, Jonathan, and Armin Cehajic. "Continuous Auditing : Inställning och attityder hos internrevisorer." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20087.
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Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön kräver enligt forskningen nya metoder för utvärdering och rapportering. Medan digitaliseringen kommit långt i utveckling inom företagande och samhället i stort så har redovisnings- och revisionsmetoder stått stilla.Ett koncept som har kommit att bli aktuellt i tomrummet mellan digitaliseringens framväxt och revisionsmetoders traditionella utförande är Continuous Auditing. Konceptet har forskats kring under en relativt lång tid, varvid förhoppningen var att företag skulle ta till sig konceptet och byta ut sina omoderna revisionsmetoder. Bland annat förespråkas att revisionen borde utföras på ett mer proaktivt sätt och att automatiserade lösningar ska ersätta manuella utföranden. Undersökningar har visat på att Continuous Auditing enbart har tillämpats i en begränsad utsträckning. Syftet med denna studie är därmed att utreda varför så är fallet genom att undersöka huvudanvändarna, internrevisorernas inställning till konceptet.För att genomföra undersökningen tillämpar denna studie en kvalitativ forskningsansats med hjälp av semistrukturerade intervjuer med internrevisorer. Intervjuerna och analysen kring dessa har utgått ifrån en teoretisk referensram bestående av tidigare litteratur och forskning inom internrevision, Continuous auditing och teori kring teknologitillämpning.Bland annat ger resultatet uttryck för att studiens internrevisorer är öppna för att införa närliggande koncept och upplever att det finns ett behov av att införa sådana i företag. Däremot råder det tveksamheter kring vilka användarna av sådana koncept ska vara.There is a discussion about the current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not.One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept.This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption.For instance, the results of this study were that internal auditors are willing to adopt similar concepts and are feeling the need to implement such. However, it is unclear whether the users should be internal auditors.
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Bantom, Phumeza Patience. "The use of lean tools to increase productivity and improve efficiency in Port Elizabeth Enforcement Audit." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/d1008159.
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Lean philosophy is based on the continuous quest to improve the organisation‟s processes by creating a culture and operating principles which eliminate all non value adding activities within organisation„s processes. Manufacturing firms consider the adoption of the Lean tools as basic requirements for achieving World Class operational excellence or Best Practice. For some time, lean has been used by the manufacturing organizations. Most organizations understand that lean will help them survive global competition and stay in business. The objective of this study is to investigate how lean manufacturing tools can be used to improve efficiency and enhance the embedding of a continuous improvement culture in the South African Revenue Service Enforcement Audit Port Elizabeth. The activities that took place in Enforcement Audit Port Elizabeth from September 2010 until 31 October 2011 were observed. During the study, an introductory presentation by the researcher was made to Regional Enforcement Management and staff in general, the presentation was to introduce the study highlighting different Lean tools. Thereafter the Port Elizabeth audit staff members were engaged formally, using surveys to assess their underlying mindset and behaviour as well as informally, using unstructured interviews to solicit more information on activities taking place and the reasoning behind certain actions. The results of the survey and observations are analysed and interpreted.
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Gutierrez, Alcantara Flor Monica. "Building a performance measurement internal auditing framework for the ISO 9001 quality management system." Thesis, University of Nottingham, 2013. http://eprints.nottingham.ac.uk/13353/.
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During the last two decades, ISO 9000 standards have become one of the most important management approaches in the world. Currently, the standards are used by more than one million companies in more than 170 countries. ISO 9001 audits are the most widely used performance measurement (PM) method to assess ISO 9001 quality management systems (QMS). However, in recent years the effectiveness of ISO 9001 quality auditing has been questioned for: (1) only focusing on compliance; (2) failing to detect problems in products and processes; (3) failing to predict QMS failures; and (4) failing to provide added value to organisations. To overcome these problems, two main conversations have taken place in the literature. The first advocates changing the current compliance focus of auditing for a performance oriented one, to promote improvements in business processes and the QMS. The second theme seeks to develop different methods, guidelines, tools and techniques to improve auditing practice. In order to generate a change of focus from compliance towards improvement, some recent research has also advocated incorporating concepts and techniques from the PM field into the ISO 9000 world. However, there have been no substantial previous attempts to provide internal quality auditing with a performance focus, which was the aim of this research. Hence, this thesis intends to establish how ISO 9001:2008 certified organisations can better measure their QMS performance using internal audits. In order to provide answers to this question, an empirical study using mixed methods research was conducted. Firstly, the current state of the art of the ISO 9001:2008 internal auditing process was determined using a mixed methods study, including two surveys of 272 ISO 9001 experts and 25 interviews. This allowed the identification of the current problems that ISO 9001 certified organisations face when conducting audits, as well as the impacts on the performance of the QMS due to deficient internal auditing. Secondly, using the statistical technique of path analysis, a model identifying the relationships between internal audit problems and their impacts on QMS performance was developed. The model indicated that an intricate network of individual and organisational deficits link auditing and QMS performance. Finally, ‘Audit+’ a detailed and comprehensive procedure for conducting ISO 9001:2008 internal audits with a focus on the performance of the QMS was developed. The procedure was thoroughly tested and validated by a further mixed methods study, including three in-depth case studies and a survey of 174 ISO 9001 auditors. Although some minor changes were recommended, the results of the Audit+ validation were encouraging, showing that PM approaches can be successfully incorporated into the ISO 9001 world, to help organisations to better measure their QMS performance.
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Karlsson, Helena. "INNOVATION AUDITING THE AUDIT & THE AUDITOR : (from the perspective of the internal auditor)." Licentiate thesis, Mälardalens högskola, Innovation och produktrealisering, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-27146.
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There are many innovation audits that aim to contribute to increased innovativeness through systematic monitoring and review. In line with this the purpose of this study is to build knowledge that increases both the academic and the practical user-value of innovation audits. Previous research in the innovation audit area is mainly focused on the audit tool and to some extent the auditing process, with a strong bias towards what to audit, rarely addressing more than just the measuring- and assessment phases. Most audits involve internal staff in audit-related work such as self-assessments, and thus employees from the audited organisation can also be regarded as internal auditors (executors). Previous research indicates that the ability of the internal auditor impacts the audit’s execution and that the audit design affects how auditor-demanding the execution of the audit becomes. Despite this there is very little research that concerns the internal auditor’s role in the auditing process. To better understand how the abilities of individual internal auditors affect the audit process, I formulated two questions for the licentiate thesis: What types of shortcomings in the audit process are influenced by deficient auditor maturity? and What are the consequences of these shortcomings on the audit process? The concept of auditor maturity is here used familiarly to describe the internal auditors’ level of ability to independently perform their auditing tasks in an appropriate manner without any further support than what is provided by the audit tool. The empirical data were collected in two qualitative case studies with 21 participants from two SMEs. 92 written questionnaire and 23 interviews were conducted and complemented by a literature review. My use of two subdivisions of the audit process is central to the thesis and to my knowledge not previously used: firstly the division into three phases: the pre-assessment phase, the assessment phase and the post-assessment phase, and secondly the division into three parts: the audit (the tool), the auditor (the executor) and the auditing (the execution). The analytical focus is on shortcomings in the internal auditors’ ability to execute their auditing tasks. Several shortcomings in this respect were identified and can be grouped based on the following characteristics: Conceptual, Contextual, Auditor interaction, Strategic & operational and Adaption. The main contribution of this research is by highlighting the internal auditor’s role in the audit process, to discuss all the phases of the process and to introduce the perspectives of audit, auditor and auditing under the unifying concept of the audit process.Det finns många innovations-audits som syftar till ökad innovativitet genom systematisk mätning och granskning. I linje med det är den här studiens syfte att bygga kunskap som ökar både den akademiska och den praktiska användarnyttan av innovations-audits. Det finns mycket tidigare forskning inom området innovations-auditering med en stark övervikt mot vad som ska auditeras och berör ofta inte mer än själva mät- och skattnings-fasen. De flesta audits involverar i hög grad intern personal i det audit-relaterade arbetet med att t.ex. utföra självskattningar och förändringsplanering. Det innebär att personal från den auditerade organisationen kan betraktas som interna auditors. I tidigare forskning finns tydliga tecken på att den interna auditorns (utföraren) förmåga påverkar auditerings-arbetet och att auditens utformning påverkar hur krävande auditerings-utförandet blir för auditorn. Trots detta berör ytterst lite forskning den interna auditorns roll i audit-processen. För att bättre förstå hur enskilda interna auditors förmågor påverkar audit-processen formulerade jag två frågor i lic-avhandlingen: Vilka typer av tillkortakommanden i audit-processen påverkas av otillräcklig auditor-mognad? och Vilka följder får dessa tillkortakommanden på audit-processen? Begreppet auditor-mognad används här på ett vardagligt sätt för att beskriva nivån av den interna auditorns förmåga att självständigt utföra sina auditeringsuppgifter på ett ändamålsenligt sätt - utan att behöva ytterligare stöd än det som ges i audit-verktyget. Empiri har samlats in i två kvalitativa case-studier med totalt 21 deltagare från två SME företag. 92 skriftliga enkäter och 23 intervjuer har genomförts och kompletterats med en litteraturstudie. Centralt för avhandlingen är mitt val att använda två uppdelningar av audit-processen som vad jag vet inte använts tidigare. Den första delar auditeringen i tre faser; för-mätningsfasen, mätfasen och efter-mätningsfasen. Den andra delar processen i tre delar: auditen som är verktyget, auditorn är genomföraren och auditeringen är utförandeprocessen. Analys fokus är tillkortakommanden i den interna auditorns förmåga att genomföra sina audit-uppgifter. Ett flertal tillkortakommanden i auditorns förmåga att utföra sina audit uppgifter identifierades och kan grupperas utifrån följande karaktärsdrag; Konceptuella, Kontextuella, Auditor interaktion, Strategisk och operationell samt Anpassning. Forskningens främsta akademiska och praktiska bidrag är att lyfta och tydliggöra den interna auditerns roll i audit-processen, att modellera och diskutera processens samtliga faser samt att föra in de tre perspektiven audit, auditor och auditing under det sammanhållande begreppet audit-process.
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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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Tu, Chih-Feng, and 杜志峰. "Cross-culture internal auditing and increasing value of auditing." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/988p53.
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碩士國立中山大學
人力資源管理研究所
106
Following the international trend, the enterprises must go global. Meanwhile, managers have to understand the cultural differences of different countries and respect their thinking modes in order to set internal control policies and guidelines in line with local practice and helpful to growing business. Internal auditing is also conducted in subsidiaries located in different countries according to yearly auditing plan as overseas business expanding. Therefore, before starting auditing, the auditors must get to know the culture and thinking modes of parties to be audited. This can help auditors communicate appropriately with the parties and let them accept the auditors’ advices for improvement. The purpose of this study is to construct cross-cultural internal auditing procedure through the real practices of auditing in 5 different countries. We used the “narrative analysis” and “comparative analysis” to investigate the 4 stages of internal auditing cases including 1. Plan auditing, 2. Collect and evaluate information, 3. Communicate auditing result, and 4. Follow-up. The study covered 10 auditing cases and we briefed cross-cultural findings and suggestions in the basis of them. When conducting cross-cultural internal auditing, auditors have to set their mind in accordance with the situation meanwhile understanding the culture and showing respect. We believe the conclusions we made can help auditors successfully complete cross-cultural auditing tasks and those audited improve their internal control environment and enhance internal auditing value.
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YEH, MING-CHEN, and 葉明真. "Knowledge Sharing and Internal Auditing Quality." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/27214130118948372963.
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碩士靜宜大學
會計學系
104
The purpose of this research is to discuss the relationship among knowledge sharing, job performance and internal audit quality .Totally 201questionnaires were issued and 151 valid samples were returned, resulting in a valid return rate of 75%. After the data analysis from the structural equation modeling, the analysis results show that both job performance and internal audit quality are positively related knowledge sharing behavior of correspondents with different parties which include the same department coworkers, trans-department coworkers, friends in the same industry and friends in different industry.
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Wu, Su-yen, and 吳素燕. "Study of internal control, internal review, internal auditing for government bureau, accountants." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/e549v2.
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碩士國立中山大學
財務管理學系研究所
95
In response to the rapid economic transitions in Taiwan and abroad, government bureaus shall establish, promote, and execute internal control, besides the reform and review of laws, regulations, and systems. Although the internal control and internal audit procedures, as well as the allocation budgets, in government bureaus have followed related standards, auditing departments are still reporting major financial scandals and financial flaws, and informing suggestions and improvements. Therefore, this study aimed to discuss the roles of accountants from the perspectives of internal control, internal review, and internal auditing. The research methods included questionnaire survey and literature review. Self-developed scale on “The role of governmental accountants from the perspectives of internal control, internal review, and internal auditing”. The samples included accountants and non-accountants of government bureaus in Taiwan and Kinmen areas. And the types of bureaus included ministries of the central government, Taipei City Government, Kaohsiung City Government, and bureaus of local counties and cities. The results are as below: 1. Both accountants and non-accountants are highly identified with the systems of internal control, internal review, and internal auditing, difficulty in executions, and outcomes of fault-proof. Except for significant difference in some parts of internal auditing, all others have no significant difference. 2. Accountants with different backgrounds and seniority in internal control and internal review have significant differences in identification; there is high identification with difficulty in executions and outcomes of fault-proof in internal auditing, except for parts of significant difference. The suggestions are as follow: 1) present the questionnaire in a more practical way to allow the subjects answering questions based on their experience; 2) probe into the integrated topic of the role of internal auditing and external auditing to enhance the administrative performance; 3) carry out comparison analysis for accountants of different bureaus; 4) interpret the background variables of the subjects, including work environment, bureau rank, and suitable systems to make the results more practical. Keywords: government bureau, accountants, internal control, internal review, internal auditing
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Chang, Chia-Yin, and 張嘉殷. "Comparison of Banking Risk-Based Internal Auditing System and Traditional Auditing System." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/x6ej6f.
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碩士輔仁大學
金融與國際企業學系金融碩士在職專班
107
This study mainly explores the comparison between the risk- based internal auditing system of the banking industry and the traditional auditing system through literature exploration methods and expert interviews ; it is also found that the most important difference between the old and new systems is the checking frequency and depth are different. The risk check is the highest guiding principle, and the audit resources will be effectively used according to the frequency of the risk,complete the risk management assessment and proper use of the auditing profession to achieve the effect of preventing fraud.
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Lu, Cheng-Tsung, and 盧正宗. "Improving Internal Auditing Productivity in Taiwan’s Business." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/96139500259774812993.
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碩士靜宜大學
會計學系研究所
91
This study attempts to investigate the primary factors that improve internal auditing productivity of public companies in Taiwan. All independent variables are divided into two dimensions: (1) Human dimension (stress, motivation, self assessment, teamwork, management support); (2) Auditing policy and technology dimension (revising auditing structure, improving auditing techniques, making sound auditing plans, computerizing internal auditing process, and implementing value-added suggestions about internal auditing); (3) External environmental dimension (complying with legal requirements and coordinating with external auditors). This study also analyses the interaction between the human dimension and the organization culture (innovation, supportiveness, team orientation). The dependent variable is internal auditing productivity, which is evaluated by individual managers’ perception. The surveys for this study were conducted on managers in both internal auditing departments and general departments. There were 112 valid surveys on managers in internal auditing departments and 124 valid surveys on managers in general departments in Taiwan’s public companies. The samples cover a wide range of industries in Taiwan and a multiple regression was used to test the hypotheses. The result of this study is that: 1. Managers think that revising auditing structure, improving auditing techniques, making sound auditing plans, computerizing internal auditing process and implementing value-added suggestions about internal auditing can improve internal auditing productivity. 2. Only internal auditing department managers agree that complying with legal requirement are able to improve internal auditing productivity. 3. Managers agree that it will improve internal auditing productivity when the company puts emphasis on the factors of motivation and teamwork in the innovation culture. On the other hand, general department managers point out that it will improve internal auditing productivity when the company puts emphasis on the factors of motivation in the supportiveness culture. 4. In the team orientation culture, all factors of human dimension are not significant towards the internal auditing productivity. 5. Internal auditing managers state that the Internal Auditing Association’s professional ethic standards, Statements of Financial Accounting Standards (SFAS) and Statements of Auditing Standards (SAS) can assist the internal auditors in advancing auditing capability.
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Wang, Gwo-Hwa David, and 王國華. "An Examination of the existing Internal Auditing Practice and Factors Affecting the Formation of Internal Auditing Department in Taiwan." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/95709839299794418741.
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SHEN, I.-LING, and 沈依陵. "Internal Control System in Banks-Focus on Legal Compliance and Internal Auditing." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/axz8q9.
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碩士輔仁大學
財經法律學系碩士班
105
The concept of internal control in the international community originated very early. From the 1960s to the 1970s , the international bank loan business flourished, but there was no corresponding supervision law, and the governments of various countries did not pay much attention to it. Until the bank collapse caused a series of complicated international relation of debtor and creditor. When the chaos of the international financial market was caused , it attracted the attention of countries and promoted the birth of the 〝Basel Committee on Banking Supervision〞. The banking industry is subject to more stringent supervision procedures based on the particularity of its industry . Therefore, since 1998 , the Basel Committee has issued a series of guiding principles to construct the internal control system structure of the banking industry, including the core links of the system and the internal audit system, ensuring that the internal control system is effective. Our publication in 1986 "to promote the implementation of internal control to establish a public company listed on points", as the company began to pay attention to the internal control system. Article 45 of the Banking Law Authorizes the banking authority of the banking industry The Financial Supervisory Commission's Banking Bureau establishes relevant regulations on how to establish an effective internal control system and internal auditing . Since internal control structure refers to the US “Internal Control – Overall Architecture” report and considers domestic conditions and practical operations , this paper introduces the concepts of the structure and operation of internal control systems in international organizations and countries such as the United Kingdom and the United States. Continually, we will reflect on internal control mechanism by recent incidents such as internal control failures in the domestic banking industry.
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Yeh, Mei-Lan, and 葉美蘭. "Risk Based Internal Auditing in Taiwanese Banking Industry." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/62730446748332332239.
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碩士國立成功大學
企業管理學系碩博士班
96
In recent years, banking regulators have changed their examination techniques by placing emphasis on an institution's internal control system and on the way it manages and controls its risks. Following IIA's current definition of internal auditing, internal auditing can add values to an organization in terms of risk management, control and governance. More currently, the focal point of this function has moved from traditional control-based internal auditing towards Risk Based Internal Auditing (RBIA). The purpose of this study aims to investigate the current use of RBIA in Taiwanese banking industry, and to explore factors associated with the extent of RBIA employed by domestic banks in Taiwan. From a survey of domestic banks, we find that 54.1% of responding banks reported employing relatively high level of RBIA; about 61%-80% of internal audit activities are risk oriented. To understand a bank's demand of RBIA, this study examines whether the level of RBIA employed varies with factors reflecting banks' risk management, internal control, corporate governance and internal auditors' technical competence. Using data collected from a survey together with information from database of Taiwan Economic Journal (TEJ) and corporate annual reports, we find support that banks adopt a relatively high level of RBIA when disclose more information about financial risk management, compliance risk management as well as technology risk management; have a higher ratio of Non-Performing Loan; have a risk management committee and an audit committee; are larger in size and of great complexity; have a small board size; have a higher percentage of shareholdings held by institutional shareholders, and the internal auditors' technical competence are higher.
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Chou, Hsiu-Mei, and 周秀玫. "The Internal Control and Auditing of Database System." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/08100641296740820965.
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碩士文化大學
國際企業管理研究所
82
The growing use of computer-based information systems presents a number of challenges to the auditor as well as to management and systems personnel. All of these people are concerned with the control, integrity, accurancy, efficiency and effectiveness of the computer systems. Unfortunately, in the domain of modern internal control and auditing, however, we have an Achilles heel: our methodologies for the control and auditing of computer-based systems are still in their infancy. Deal with the way controls and audit procedures should change when data processing sytems become more complex. The goal of this paper is to develop a framework, inclusive of the contents, skills as well as the applications, of internal control and auditing of database system. First, the complete contents, processes and skills applicated of application controls in Input, Process as well as Output are discussed. Second, based on the prcedure and results of data processing, the area, methods and procedures of internal auditing are studied. Third, a case study is designed to verify the difference between the theory and practice and,of course, suggestions for the differences are proposed. The reserarch results can serve as the base for businesses to establish a customed and suitable internal control and auditing system.
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MIN, YU SY, and 余思旻. "The impact of IFRS conversion on internal auditing." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/23393300264733537170.
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碩士國立中央大學
企業管理學系
103
This study wants to investigate the degree of improvement in the assessment of the importance of corporate internal control elements of risk to the business of introducing internal audit of IFRS. Our country which adopted IFRS reporting guidelines is our study Object. Understanding the importance of businesses risk is high or low risk degree to the improvement after adopt IFRS internal auditing is high-impact or low. And internal audit will be vary because of industry, annual business, operating different types of companies or not. The study will find out the connection of each other country and understand that after adopting IFRS the degree of improvement in internal auditing is obvious or not. this study found that: 1. The degree of auditing improvement after adopting IFRS is obvious when the enterprises are very serious about the internal control of the business elements .The results showing "significant" differences. 2. Whether industries, the annual turnover, different business patterns after adopting IFRS. The internal auditing result are showing "no significant" differences.
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Huang, De-Gang, and 黃得綱. "Foreign Investment 、Internal Auditing and Underpricing of IPOs." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/68358474405482948639.
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碩士靜宜大學
會計學系
99
The purpose of this paper aims to investigate the impacts of corporate foreign investments on initial public offering (hereafter IPO) under-pricing. This paper asserts that foreign investment complicate the company. Managers and investors have serious information asymmetry that will affect the IPO under-pricing.This study also explore initial public offering companies in the laws and regulations, more stringent accounting and disclosure norms of the country and has an internal audit, the impact of IPO under-pricing. We obtain sample companies from 2001 to 2007 and use the ratio of foreign assets to total firm assets and the number of foreign investees to proxy for foreign investments. We also use civil law countries to proxy for leagal origins, accounting and better disclosure regulation and use internal audit to examine the Information Disclosure. Our findings suggest that higher degree of IPOs foreign investments will increase information asymmetry and IPOs under-pricing . The study found that investment in areas with more stringent regulations, underpricing of new shares to decline significantly but did not receive support was also found if the company has an internal audit, the company subject to more stringent supervision, can slow down the rate of discount shares.
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CHEN, YU-WEN, and 陳瑜玟. "A Study on Military Internal Auditing – Risk Management Perspective." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/07398982063497271945.
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碩士國防大學管理學院
財務管理學系
98
The main purpose of internal auditing is to assess the internal control and operation progress in organizations. Military Internal Auditing belongs to Comptrollers’ obligation that analyzes, examines, assesses the unit’s operation by independent and objective attitudes and how to apply risk management to analyze internal operational risk and then accomplish the purpose of fraud-preventing and fraud-reducing more efficiently. The survey subjects of this research have been focused on the Military personnel. The research structure contains four major dimensions: risk assessment methods in pre-program of internal auditing, risk-oriented internal auditing programs, internal auditing management participation and risk management frame. It adopts questionnaires with personnel among varied service, job characters and rank. The results show that: all respondents think compare risk management with internal auditing mechanisms, the degree of satisfaction is lower than importance perceptions. Air Force doesn’t pay much attention to construct risk fundamental data so it’s lower than other service in the importance perceptions of “Risk Analysis”; Military Office is the lowest degree in “Risk-Oriented Internal Auditing”, it causes their auditing level would be easily influenced; Financial personnel fully develop self-worth due to being the highest degree in “Internal Environment”; the minimal difference in expectations between importance and satisfaction is Intelligence agents, it shows they presently satisfy all management actions.
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YANG, HOM-ZEN, and 楊鴻鎮. "The internal auditing system research for ERP Logistic module." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/62515678682569681039.
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碩士國立中央大學
資訊管理研究所
97
To make a company working more efficient, it need to make effective integrate resource, reduce cost and improve completive, implement ERP could be a critical decision. After implement ERP, due to the use of the system, process become more simplify, it can gradually move towards paperless environments, this will effect and change the way of internal auditing. Through internal Auditing, we will understand how creating an internal auditing system will improve internal control, and can avoid lost. After implement ERP , it changes the way of internal auditing, and has cause the following ricks , this include lack of trading history , consistency in working procedure, lack of division of labor, mistake occurs or change of fraudulent , reduce support from internal specialist, super user occurs..Etc .Through case study, we analyze and summarize the way that company develop an internal control system to avoid those internal audit risks This research demonstrated that applying a successful internal control management, including fully discussion and research of the internal control laws and regulations, checking the logic of working procedure, developing internal auditing system and strengthens the management process Proposed the establishment will control from the inside outside the investigation formula, but also will have to convince the user to accept, to process the staff resistance properly and controls from the inside the management result to merge the staff examination results and so on. Keywords: ERP, Internal Auditing, Internal Control
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Chung, Kuen-Yuan, and 鍾崑元. "A Prototype of Internal Auditing Systems in a Hospital." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/24430872830171994244.
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碩士國立雲林科技大學
工業工程與管理技術研究所
85
In the recent years, due to the implementation of National Health Insurance, hospitals must actively elevate the quality of medical care and management performance. Therefore, hospitals actualize all kinds of management activities to improve the medical care quality, such as Quality Control Circle (QCC), Business Process management (BPM), Continuous Quality Improvement (CQI) and International Quality Standardization Systems (ISO 9000). Whereas, during the execution of those activities,some factors such as the activities of the implementation, continuity, effect of improvement and effect of costs have not been analyzed, investigated and replied efficiently to the hospitals' managers, therefore, the hospitals' managers are easy to make erroneous decisions. For the reasons shown above, this research decides the internal auditing scope in a hospital from the analysis of demerit assessment in the quality of medical care. This research constructs a prototype of internal auditing systems (IAS) in a hospital. The internal auditing prototype was based on ISO 10011 mainly, and other internal auditing models such as Quality Function Deployment (QFD), internal process assessment (IPA), ISO 9000 and internal auditing process in enterprises. The results of this research are shown in the followings. 1. The IAS in a hospital is divided into anterior auditing analysis, auditing organization's construction, planning and execution of the auditing procedures, the internal auditing feedback model and the performance evaluation of internal auditing. 2. The results of the questionnaire for auditing demand from the hospital under this research show that the hospital's managers believe that it is necessary to execute internal auditing in their hospital. It is better to construct internal control systems before the hospital starting the internal auditing. Those internal control systems may include unimpeded management information systems; clearly define the scope of the functions and powers for every department and employee; construct the cooperation model across departments; construct the feedback systems of the management procedures; construct the performance evaluation indexes for the quality improvement activities. By doing so, the hospital under this research will perform internal auditing effectively.
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"The evolving role of information technology in internal auditing." Thesis, 2015. http://hdl.handle.net/10210/14641.
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M.Com. (Computer Auditing)Modern organizations are increasingly dependent on information technology (IT) for various reasons: to enhance their operational efficiency, reduce costs or even attain a competitive advantage. The role of information technology in the organization continues to evolve and this has an impact for the internal audit functions that serve these organizations. The study investigated whether the King III report, ISACA standards and IIA standards assist the internal audit function in addressing the impact of information technology on the organization and, as a result, the internal audit function itself. This was performed by way of a comprehensive literature study on the internal audit function and the selected standards and corporate governance framework, the role of information technology in both the organization and the internal audit function, as well as an empirical study detailing a comparative analysis of the King III report, ISACA standards and IIA standards, utilizing key success factors. The study identified an alignment of the key principles and elements identified in the King III report, ISACA standards and IIA standards. There was direct support for ITrelated reviews in the King III report, ISACA Standards and IIA Standards. The comparative analysis performed between the King III report and IIA standards, as well as the ISACA standards and the IIA standards resulted in the formulation of key internal audit success factors. These key success factors compared favourably to those identified in the literature review. The study indicated that the King III report, ISACA Standards and IIA Standards assisted the internal audit function by addressing IT related risks, controls and governance elements.
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LIN, PEI-FEN, and 林佩芬. "A study on evaluation factors for internal auditing effectiveness." Thesis, 1992. http://ndltd.ncl.edu.tw/handle/89199492753467084954.
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Cheng, Chia-chieh, and 鄭家杰. "A Case Study on IS Internal Auditing in Organization." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/52298764062672996681.
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碩士國立中央大學
資訊管理學系碩士在職專班
100
Enterprises increasingly rely on the information systems for daily operation. As the scale of business grows, the numbers of IT servers and network equipments have also increased and become more complicated. Therefore, lots of IT fraud cases occur in recent years worldwide. And, these frauds not only cause economic loss but also affected the reputation of the enterprises, negatively impacting enterprise impression among the community. Most of IT fraud cases take advantage of the deficiency of internal control. Given the computing capability and the fast pace of the network, auditing staffs are unable to cope with the frauds and come up with timely remedies. This study uses the case company as an example. Through interviews with relevant IT professionals and auditing staffs to understand the current situation and the problems first and the collections of related regulations and documents later, the study has discussed how to use SIEM systems to help IT professionals and auditing staffs to do the internal control and auditing on the information of the organizations well. Using the actually collected primary data from the business operation that has imported SIEM systems to the organizations as the base and the secondary data as supplements, the data collection, analysis and sorting are conducted. Besides, after importing SIEM systems to the organizations, there are interviews with the people mentioned above in order to know whether it really has essential contribution to the internal control and auditing of the case company. In addition, it also points out careful matters that are needed to be followed up afterwards. This study has conducted the analysis of the results in the improvements of the internal control and auditing systems of the enterprises by using the computer auditing techniques and it is expected that it can provide relevant IT professionals and auditing staffs a direction of the reference and the matters needed to be watched in order to enhance the quality of the auditing, lower the risks of the information security and strengthen the internal control. On the passive side, it includes fraud prevention, asset assurance, the reliability and the authenticity of the financial information, etc. On the aggressive side, it includes the improvements on the operating performance of the organization, the reduction of the operational risks and the increase of the use efficiency of limited resources, etc.
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Kongrungchok, Arus. "The effectiveness of internal auditing in Thai local governments." Thesis, 2014. http://hdl.handle.net/1959.13/1041777.
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Research Doctorate - Doctor of Philosophy (PhD)This study investigated why internal auditing mechanisms fail to detect and prevent common risks especially fraud and corruption risks in Thai local governments. The crucial causes of ineffectiveness of those systems were ascertained through 415 questionnaires and semi-structured interviews with 36 Thai local government internal auditors. Statistical techniques were used for analysing the questionnaires while content analysis and a phenomenological research approach based on Bandura’s theory of moral disengagement were used for analysing the interview transcripts. The results revealed that corruption methods used in Thai local governments generated factors which, in turn, generated ineffectiveness in internal auditing mechanisms in detecting and deterring risks. The corruption methods contributed to a lack of independence of the internal auditing systems; a lack of officials’ cooperation with internal auditing teams; a lack of efficiency of internal auditing processes; a lack of support from administrators; a lack of interest of officials to internal control system; and a lack of promotion prospects. A lack of competency of internal auditing teams also contributed to the inefficiency of the internal auditing systems. The Office of the Auditor General of Thailand (OAG) is implicit in the ineffectiveness because of its failure to use audit reports of local government to assess risks within local governments. Other related factors are concerned with the auditors’ personal behaviours designed to ensure their wellbeing and survival needs. The failure of Thai federal authorities to enforce their laws and regulations and to detect and deter corruption in their own ranks must be addressed before local government internal auditing processes can be effective.
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Mathose, Mpho Dennis Terence. "Perceived internal audit independence - a Mintek perspective." 2013. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001445.
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M. Tech. Internal AuditingAs an integral part of organisations' corporate governance structures and internal audit independence, the internal audit has been identified by many authors as a critical element underpinning the value that an internal audit delivers to organisations. This dissertation investigated whether an internal audit department that complies with the independence standards prescribed by the Institute of Internal Auditors is perceived as independent by all employees of the organisation.
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Wu, Tung-Hsien, and 吳東憲. "The Effect of Competency, Team Problem Solving Ability, and Computer Auditing Activity on Internal Auditing Performance." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/73810191277120445634.
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博士國立中正大學
會計與資訊科技研究所
101
The majority of internal audit departments use computer-assisted audit tools and techniques (CAATTs) for assistance when performing computer auditing. Internal auditors generally possess substantial auditing knowledge and experience. Although this can facilitate the establishment of clear objectives for computer auditing operations to respond appropriately to computerized environments, in practice, the intended targets may not necessarily be met during each auditing operation. Previous studies on computer auditing have investigated diverse topics. However, few have empirically examined the benefits of CAATTs. Therefore, this study addresses the influence that competency, team problem-solving ability, and computer auditing activity have on audit performance. Because the implementation of CAATTs remains at an early stage, this study examines internal auditors’ personal perception to understand the relationships between variables. This study employed questionnaires to collect data from internal auditors and adopted the partial least squares regression method for analysis. The empirical results show team problem-solving ability and computer auditing activity directly influenced internal auditing performance and competency indirectly influenced internal auditing performance through the mediating effects of team problem-solving ability and computer auditing activity. For the sample of companies that had implemented CAATTs, computer auditing activity, and team problem-solving ability and computer auditing activity influenced internal auditing performance directly, and competency indirectly influenced internal auditing performance through the mediating effects of team problem-solving ability. For the sample of companies that had yet to implement CAATTs, competency exhibited a partial direct effect and a direct effect on internal auditing performance through the mediating effects of computer auditing activity, and computer auditing activity influenced internal auditing performance directly. The results of this study also indicated that knowledge indirectly influenced internal auditing performance through other competencies, team problem-solving ability, and computer auditing activity. Therefore, the implementation of CAATTs requires not only internal auditor competency, but also team cooperation and thoroughly established computer auditing activity to achieve the projected goals. The results of this study can enable internal audit departments to effectively perform computer auditing using CAATTs in the future.