Log in

Relevant bibliographies by topics / Internal Quality Audit Results / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Internal Quality Audit Results.

Dissertations / Theses on the topic 'Internal Quality Audit Results'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'Internal Quality Audit Results.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

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

Full text

Abstract:

The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. On the basis of a summary of the existing literature on internal audit, external audit, the reliance of external audits on internal audit and audit quality, this paper analyses and compares the external auditor’s reliance on internal audit and conceptualizes the results of the dat

APA, Harvard, Vancouver, ISO, and other styles

2

Tubalado, Dario M. "Internal quality audit program in the aerospace industry." Thesis, California State University, Dominguez Hills, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=1523482.

Full text

Abstract:

<p>Internal quality auditing (IQA) in the aerospace defense industry is not optional. Under Part 46 of the Federal Acquisition Regulation (FAR) all businesses providing product and services to the U.S. government are required to comply with their contract's quality requirements. The amount of compliance audits organizations receive are directly proportional to the number of government related contracts they possess. Therefore, most organizations are forced to focus IQAs on compliance to survive. The release of AS9100 international aerospace standards in 1999 was pivotal in eliminating these mu

APA, Harvard, Vancouver, ISO, and other styles

3

Jiang, Like. "Determinants and consequences of internal audit function quality." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2015. http://www.theses.fr/2015ESEC0003.

Full text

Abstract:

Je développe ici une nouvelle évaluation de la qualité de la fonction d'audit interne (FAI) basée sur des données d'entrée et j'examine les facteurs qui poussent les entreprises à mettre en place une FAI de haute qualité ainsi que les conséquences économiques d'une FAI de haute qualité. Afin de rendre opérationnelle mon analyse empirique, je crée un échantillon d'archivage de FAI international unique en associant une enquête d'auditeur interne menée au niveau international intitulée CBOK 2010 à des données publiques présentes dans la base de données Worldscope. En me basant sur les Normes Inte

APA, Harvard, Vancouver, ISO, and other styles

4

Sarkar, Hasina Farhana. "Impact of the quality of internal audit function and the internal audit outsourcing/co-sourcing on external audit fees: Evidence from listed companies in Australia." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2021. https://ro.ecu.edu.au/theses/2470.

Full text

Abstract:

This study is driven by two competing perspectives, substitutive and complementary, to examine the effects of internal audit function quality and sourcing arrangements on external audit fees. The substitution perspective expects high-quality internal controls to substitute for external audit activities, thus, decreasing external audit fees. In contrast, the complementary perspective proposes that high-quality internal audit functions require more reviews and reports, leading to increased external audit fees. This study analyses the competing perspectives using a combined dataset from the Morni

APA, Harvard, Vancouver, ISO, and other styles

5

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

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Håkansson, Patricia, and Johansson Annika. "To cooperate with internal auditors or not : is that a dilemma for Swedish external auditors?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12426.

Full text

Abstract:

Purpose - The purpose of this study is to shed light on one part of the external auditor’s work by examining how the cooperation between external auditors and internal auditors is organized and if external auditors face a dilemma when cooperating with internal auditors. The focus will therefore be on what aspects are considered by the external auditor in the decision to cooperate with internal auditors (and to use their work), as well as how the external auditor safeguards the audit quality by maintaining an independently and professionally executed audit. Design/methodology/approach - This st

APA, Harvard, Vancouver, ISO, and other styles

7

Chan, Kwok-hung Paul. "Adopting ISO9000 standards as quality assurance system for an internal audit function /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19876762.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Chang, Kum Hong (Vincent). "Internal audit quality and its association with financial distress: An Australian context." Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/57147.

Full text

Abstract:

This study examined the impact of internal audit functions and those with internal audit quality attributes on financial distress computed by Altman and Zmijewski models. 865 ASX firms from 2012 to 2014, and 43 firms from 2013 to 2014 were used to examine the impact of internal audit functions and internal audit quality attributes respectively. Mixed results in terms of significant and directionality were found and institutional theory may explain their impacts on financial distress.

APA, Harvard, Vancouver, ISO, and other styles

9

Abushawish, Zaki. "The nature of audit quality : an empirical study of perceptions of internal audit quality in U.K. private sector firms under TQM regimes." Thesis, University of Birmingham, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.397116.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Krasnopolskaya, N., and T. Zaitseva. "Improving the quality of medical care hypertension through the introduction of internal audit mechanism." Thesis, Sumy State University, 2015. http://essuir.sumdu.edu.ua/handle/123456789/41266.

Full text

Abstract:

Clinical audit is the process of improving the quality of care provided by the systematic verification of care with clearly defined criteria and subject to subsequent changes. The purpose of the study is to show the possibility of the author's model of quality management of medical care on the basis of the mechanism of internal audit in hypertensive patients, introduced in the Sumy City Clinic Hospital number 5.

APA, Harvard, Vancouver, ISO, and other styles

11

Viljoen, Charle André. "Audit of the quality and cost of acute inpatient stroke care in the general medical wards at Groote Schuur Hospital." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/21377.

Full text

Abstract:

Introduction: Stroke is the leading cause of death and disability amongst South Africans older than 60 years. The majority of stroke patients in South Africa are managed in general medical wards where little is known about the quality and cost of care. The aim of this study was to determine the cost of stroke care and to identify factors associated with increased expense , as well as to evaluate the quality of stroke care in general medical wards in order to identify areas where quality of care could be improved. Methods: We conducted a retrospective folder review of all acute stroke

APA, Harvard, Vancouver, ISO, and other styles

12

McGowan, Michele M. "The influence of the Sarbanes-Oxley act on audit quality| Evidence from nonprofit hospitals subject to the single audit act." Thesis, Nova Southeastern University, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3623968.

Full text

Abstract:

<p> This study uses an institutional theory perspective to examine whether significant changes to the audit work and engagement practices required under the Sarbanes-Oxley Act (SOX) lead to improved audit quality in nonprofit hospitals. Unlike their for-profit counterparts, nonprofit organizations have been subject to audits of internal controls over financial reporting and program compliance for decades under Circular A-133 of the Single Audit Act of 1984, as amended. Circular A-133 audits represent the primary accountability tool over the billions of grant dollars awarded annually by the fe

APA, Harvard, Vancouver, ISO, and other styles

13

Kaizar, Libor. "Analýza výkonnosti systému managementu." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-231514.

Full text

Abstract:

In this thesis is described the analysis performance of management system. It´s all about quality management system and environmental management system. Ti describes the course of internal audit in selected company.

APA, Harvard, Vancouver, ISO, and other styles

14

Koláčková, Ivana. "Recertifikační audit integrovaného systému řízení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223107.

Full text

Abstract:

My main intention of this thesis is to describe the preparation for the re-certification audit of the integrated management system in the way someone else except for me has a benefit from my experience in this area. I will depict which actions have to be done, what, when and how it has to be checked. In all parts, not just in the project one, I will try to integrate some advices into the text, e.g. how the internal auditors should behave. As this thesis is finished after the end of the audit, I will be able to strike a balance of my proposals according to the results of the audit.

APA, Harvard, Vancouver, ISO, and other styles

15

Pavlík, Jakub. "Analýza výkonnosti systému managementu." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-254321.

Full text

Abstract:

The content of this thesis is a system analysis of quality management of the company Loomis Czech Republic a.s. In the thesis there is an analysis of a certain part of management quality using planned internal audit. Based on the results of executed internal audit and provided results from other internal audits, recommendations were suggested for improvement of the management quality system. At the same time there were suggested recommendations for a future recertification in consideration of release of a new norm ISO 9001.

APA, Harvard, Vancouver, ISO, and other styles

16

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.

Full text

Abstract:

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 manuf

APA, Harvard, Vancouver, ISO, and other styles

17

Stefaniak, Chad Matthew. "Investigating the effects of post-audit review salience on auditor judgments a comparative analysis of audit planning and reporting decisions resulting from PCAOB inspections and internal quality reviews /." Thesis, [Tuscaloosa, Ala. : University of Alabama Libraries], 2009. http://purl.lib.ua.edu/62.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Wright, Nicole S. "Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/64446.

Full text

Abstract:

During an audit, if an audit team does not have sufficient knowledge when auditing a complex issue they often call upon subject matter experts to provide advice. While these experts are the knowledge experts in their area, the quality of the advice depends upon their ability to fully understand and incorporate client specific facts. PCAOB inspection reports suggest that audit teams are neglecting to perform the required work to assess the quality of experts' recommendations. Additionally, the decision to use subject matter experts can be made during planning or when a complex issue surfaces d

APA, Harvard, Vancouver, ISO, and other styles

19

Lukáš, Martin. "Posouzení spolehlivosti vybraného procesu u nevýrobní společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2020. http://www.nusl.cz/ntk/nusl-417863.

Full text

Abstract:

The subject of the diploma thesis Assessment of the reliability of a selected process in a non-manufacturing company is the analysis of the reliability of processes and their risks. The partial goals were to perform a professional literature search of valid standards and a system analysis concerning the issue of assessing the reliability of the selected process. The first part of the diploma thesis deals with the approach to selected concepts and tools that are used in this work. Furthermore, the author dealt with selected requirements of the relevant standards ČSN EN ISO 9001:2016, ČSN EN ISO

APA, Harvard, Vancouver, ISO, and other styles

20

Nya, Anthony. "Quality and extent of adherence on internal medicine discharge letters in a regional hospital in South Africa to prescribed guidelines. A retrospective audit." Master's thesis, Faculty of Health Sciences, 2019. https://hdl.handle.net/11427/31798.

Full text

Abstract:

Background: Hospital discharge letters are an essential part of good patient record keeping that ensures transmission of the healthcare information of a patient from the hospital of admission to the primary care practitioner. These letters were traditionally handwritten, but the medical ward in Victoria hospital Wynberg in adapting to current progress in clinical record keeping has transited from paper to the use of electronic discharge letters. Objectives: To audit the structure and contents of the electronic discharge summaries and find out to what extent they meet universally accepted crite

APA, Harvard, Vancouver, ISO, and other styles

21

Maraghni, Inès. "Caractéristiques du comité d'audit, étendue du reporting sur le contrôle interne et honoraires d'audit." Thesis, Le Mans, 2017. http://www.theses.fr/2017LEMA2001.

Full text

Abstract:

La thèse explore la question de l’efficacité des comités d’audit en France : les comités d’audit jouent-ils effectivement leur rôle ? La problématique de l’efficacité de ces comités dans le processus d’évaluation du gouvernement d’entreprise demeure importante dans le contexte français, où les textes (notamment les recommandations de la 8ème directive) restent très imprécis. Une première partie expose les critères d’efficacité et le fonctionnement général des comités d’audit à partir d’un état de la littérature et d’une étude empirique sur des données secondaires. Nous examinons de façon appro

APA, Harvard, Vancouver, ISO, and other styles

22

Kunigiškytė, Vitalija. "Rajono ligoninės medicinos personalo nuomonė apie vidaus auditą ir kokybės vadybos sistemą." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090612_130225-40043.

Full text

Abstract:

SANTRAUKA Visuomenės sveikatos vadyba Darbo tikslas: išaiškinti ligoninės medicinos personalo nuomonę apie vidaus auditą ir kokybės vadybos sistemą. Uždaviniai: 1. Išaiškinti ligoninės medicinos personalo žinias apie vidaus auditą ir kokybės vadybos sistemą. 2. Išaiškinti medicinos personalo nuomonę apie vidaus audito funkcijas ir atlikimo tvarką. 3. Palyginti ligoninės gydytojų ir slaugytojų žinias ir nuomonę apie vidaus auditą. 4. Nustatyti medicinos personalo požiūrį į nepageidaujamus įvykius įstaigoje ir jų registravimo tvarką. Tyrimo metodika. Tyrimas vykdytas 2008 metais rajono ant

APA, Harvard, Vancouver, ISO, and other styles

23

Ramanauskienė, Ona. "Vidinis auditas kaip pradinėje mokykloje kaitą skatinantis veiksnys." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050615_141318-81936.

Full text

Abstract:

Study object: • Internal audit and changes related with it in primary school. Aim: • To determine the influence of internal audit on alternation processes in primary school. Study tasks: • To analyze pedagogical and psychological literature of monitoring direction. • To clarify the attitude of pedagogues, parents and pupils to internal audit as the main alternation stimulating factor. • To explore internal audit influence on alternation. • To discuss about internal audit as knowledge and perfection condition of ourselves. Study methods: • The research of scientific literature. • Analyze o

APA, Harvard, Vancouver, ISO, and other styles

24

Gislén, Mikael. "Achieving Agile Quality : An Action Research Study." Thesis, Blekinge Tekniska Högskola, Institutionen för kreativa teknologier, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-13732.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Januševičiūtė, Žiedūnė. "Vidaus auditas, kaip švietimo kokybės valdymo instrumentas, mokyklose." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090226_133640-67320.

Full text

Abstract:

Kokybės siekimas šiandien aktualus ne tik įstaigoms, gaminančioms produktus ar teikiančioms paslaugas, bet ir švietimo įstaigoms. Lietuvoje švietimo kokybe susirūpinta atkūrus nepriklausomybę. Tačiau švietimo kokybės įvertinimas problematiškas dėl šių pagrindinių priežasčių – kokybės sąvokų gausos, įvairumo ir dėl to, kad dalis rezultatų paaiškėja po tam tikro laiko (pvz. integracija į darbo rinką). Lietuvos švietimo sistemoje kokybės siekiama decentralizuojant švietimo sistemą, diegiant strateginį valdymą, švietimo vadybą, mokyklų įsivertinimo ir įvertinimo sistemą (vidaus ir išorės auditą).

APA, Harvard, Vancouver, ISO, and other styles

26

Matheus, Claudinei Portilho. "Medição de desempenho de auditoria interna: um estudo empírico." Universidade Presbiteriana Mackenzie, 2012. http://tede.mackenzie.br/jspui/handle/tede/924.

Full text

Abstract:

Made available in DSpace on 2016-03-15T19:32:43Z (GMT). No. of bitstreams: 1 Claudinei Portilho Matheus.pdf: 695366 bytes, checksum: 3b80813a0ae6f33789085e45d6d86736 (MD5) Previous issue date: 2012-08-15<br>This research aimed at investigating how the internal audit departments in Brazil perform performance measurement. As a starting point it asks how internal auditors measure performance. The study hypotheses: 1) The internal audit departments measure financial contributions achieved with there own work. 2) The Internal Audit departments assess internal customer satisfaction. 3) The Interna

APA, Harvard, Vancouver, ISO, and other styles

27

Santos, Ana Paula Guimarães Florencio dos. "Análise crítica do processo de auditoria interna de uma empresa farmacêutica." reponame:Repositório Institucional da FIOCRUZ, 2013. https://www.arca.fiocruz.br/handle/icict/11625.

Full text

Abstract:

Made available in DSpace on 2015-08-19T13:52:54Z (GMT). No. of bitstreams: 2 9.pdf: 649163 bytes, checksum: e76aa39993736513a5f0d836e57d0321 (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue date: 2013<br>Fundação Oswaldo Cruz. Instituto de Tecnologia em Fármacos/Farmanguinhos. Rio de Janeiro, RJ, Brasil.<br>A indústria farmacêutica tem aprimorado seu sistema de gestão de acordo com a evolução dos conceitos de qualidade e de normas internacionais.A conformidade com os requisitos regulatórios fortalece a disposição da implantação deste sistema.

APA, Harvard, Vancouver, ISO, and other styles

28

Teodoro, André Filipe Lampreia. "Determinantes da qualidade em auditoria interna." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21055.

Full text

Abstract:

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo procura contribuir para a literatura da temática Qualidade em Auditoria Interna, identificando os determinantes que a promovem, relacionados com a forma de atuação dos profissionais da área. A estratégia de investigação passou pela formulação e distribuição de um questionário, tendo os dados sido recolhidos por canais eletrónios. Para a análise dos dados, foi utilizado o software SmartPLS 3.0, uma vez que o modelo do estudo se encontra estruturado sob a forma de PLS-SEM. A amostra é constituída por 115 auditor

APA, Harvard, Vancouver, ISO, and other styles

29

Логутова, О. і. "Управління якістю медичної допомоги в закладі охорони здоров'я первинного рівня в ході медичної реформи в Україні". Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/87036.

Full text

Abstract:

У роботі досліджені теоретичні засади та методичні підходи щодо управління якістю медичної допомоги в закладах охорони здоров’я первинного рівня. Проаналізовані компоненти та критерії якості медичної допомоги, етапи та механізми забезпечення управління якості надання допомоги. В практичній частині проаналізовано ефективність роботи медико-санітарної частини ПАТ «Сумихімпром», як закладу охорони здоров’я первинного рівня в ході медичної реформи; проведено оцінювання управління якістю медичної допомоги в медико-санітарній частині ПАТ «Сумихімпром» за компонентами та критеріями якості медич

APA, Harvard, Vancouver, ISO, and other styles

30

Vituri, Dagmar Willamowius. "Avaliação como princípio da Gestão da Qualidade Total: testando a confiabilidade interavaliadores de indicadores de qualidade da assistência de enfermagem." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/22/22132/tde-26092013-190013/.

Full text

Abstract:

A implementação de um sistema de avaliação organizacional por meio de indicadores é imprescindível para uma administração eficiente, na busca da melhoria da qualidade e segurança da assistência, otimização dos recursos, produtividade e satisfação do cliente. A utilização de medidas válidas e fidedignas, no entanto, é condição essencial, pois propicia monitorar a qualidade do cuidado dispensado, subsidia o planejamento de ações corretivas, além de direcionar estratégias e reajuste de metas por meio de ações educativas e de valorização profissional, princípios do Gerenciamento da Qualidade

APA, Harvard, Vancouver, ISO, and other styles

31

Сміянова, Ольга Іванівна, Ольга Ивановна Смиянова, Olha Ivanivna Smiianova та ін. "Розробка моделі управління якістю медичної допомоги на основі механізму внутрішнього аудиту в закладі охорони здоров'я". Thesis, Сумський державний університет, 2017. http://essuir.sumdu.edu.ua/handle/123456789/64182.

Full text

Abstract:

Organizational and methodological approach to medical care quality management in a health care facility based on internal audit was developed. This approach gives the feasibility to make and implement the managerial decisions to provide continuous medical care quality in a health care facility improvement.<br>Підвищення ефективності впровадження системи безперервного покращання якості медичної допомоги передбачає застосування механізму внутрішнього аудиту. Останній є джерелом інформації, що допомагає організаторам охорони здоров’я об'єктивно оцінити реальний стан якості медичної допомог

APA, Harvard, Vancouver, ISO, and other styles

32

Brites, Alice Dantas. "Monitoramento dos efeitos ecológicos e socioeconômicos da comercialização de produtos florestais não madereiros." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/90/90131/tde-24032011-215203/.

Full text

Abstract:

A comercialização de produtos florestais não madeireiros (PFNMs) popularizou-se como atividade promotora do desenvolvimento socioeconômico de comunidades florestais com baixo impacto ambiental. Há evidências, contudo, de que a exploração possa produzir efeitos ecológicos e socioeconômicos negativos, sugerindo que é necessário monitorar tais iniciativas. A comercialização frequentemente ocorre em áreas remotas e em contextos de pobreza, como é o caso de muitas daquelas da Amazônia brasileira. Desta forma, é necessário que o monitoramento restrinja-se a avaliar os efeitos evidenciados como mais

APA, Harvard, Vancouver, ISO, and other styles

33

Wang, Chun-Ping, and 王群評. "Internal Audit Quality, Internal Control Deficiencies and Earnings Management." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/9mkx58.

Full text

Abstract:

碩士<br>國立臺中科技大學<br>會計資訊系會計與財稅碩士班<br>101<br>Public companies must set up internal control system (ICS) according to the Securities and Exchange Act. However, the implementation level of ICS should be assessed by internal auditing department in case of the frauds no matter how the companies have been owned ICS. Fewer researches have focused on investigating the relationship among internal audit quality, internal control deficiencies and earnings management. Hence, the research objects were initial listed companies during 2002 to 2011 from Taiwan Stock Exchange. Survey and secondary data were appl

APA, Harvard, Vancouver, ISO, and other styles

34

Huang, Bing-Hao, and 黃秉浩. "The Research of Relationships among, Audit Committee, Internal Audit, and Audit Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/01494654768335351869.

Full text

Abstract:

碩士<br>淡江大學<br>會計學系碩士班<br>100<br>Because of business type management and ownership separation, the effective supervision of managers and reduce agency problems in corporate governance are becoming increasingly important. Company strengthens corporate governance by hire independent directors and establishes audit committee. Audit committee is a bridge between of company and auditors, and better to maintain the independence of auditors, and thus enhance the audit quality. Internal audit is another monitoring function of corporate governance, and effective internal audit usually help auditors to i

APA, Harvard, Vancouver, ISO, and other styles

35

Hsieh, Yin-Ru, and 謝茵如. "The Relationship between Internal auditor's Workplace Friendship and Internal Audit Quality." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/50116002382227050859.

Full text

Abstract:

博士<br>中國文化大學<br>國際企業管理研究所<br>97<br>Past researchers cannot clarify the relationship between workplace friendship and internal audit quality. By reasoning, alert may specify the relationship between workplace friendship and internal audit quality. This study examines the relationships between workplace friendship alert and internal audit quality from the standpoint of internal auditor. Self-efficacy are then introduced to examine the moderator effect on workplace friendship and alert. Surveys were composed of Taiwan’s publicly traded companies targeting internal auditors. There are the 550 surv

APA, Harvard, Vancouver, ISO, and other styles

36

Che-Yen, Chao, and 趙哲言. "A Study on the Influence of Internal Audit Group Potency and Cohesiveness on Internal Audit Quality." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/82272520664048169634.

Full text

Abstract:

博士<br>中國文化大學<br>國際企業管理研究所<br>95<br>This study examines the relationship between internal audit group potency and internal audit quality from the standpoint of internal audit supervisors. This paper also explores the relationship between internal audit group’s cohesiveness and potency as well as clarifies the influence of these circumstances on internal audit quality. Role overload variables are then introduced to examine the moderator effect on internal au-dit group’s cohesiveness, potency, and quality. Anonymous surveys were distributed to Taiwan’s listed, over-the-counter traded, and publicl

APA, Harvard, Vancouver, ISO, and other styles

37

Ege, Matthew Stephen. "Does internal audit function quality deter management misconduct?" 2013. http://hdl.handle.net/2152/21633.

Full text

Abstract:

Standard-setters believe high-quality internal audit functions (IAFs) serve as a key resource to audit committees for monitoring senior management. However, regulators do not enforce IAF quality or require disclosures relating to IAF quality, which is in stark contrast to regulatory requirements placed on boards, audit committees, and external auditors. Using proprietary data, I find that a composite measure of IAF quality is negatively associated with the likelihood of management misconduct even after controlling for board, audit committee, and external auditor quality. A difference-in-differ

APA, Harvard, Vancouver, ISO, and other styles

38

WU, SHU-JING, and 吳淑靖. "The Auditee Participation Influence on Internal Audit Quality." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/10580049696219285335.

Full text

Abstract:

碩士<br>大葉大學<br>會計資訊學系碩士班<br>101<br>This study is based on the level of auditee participation and checked by the internal auditors perform the audit, Communication satisfaction and professional perception are introduced to examine the moderator effect on internal audit quality and three dimensions. The purpose of this study was to examine the relationship between auditee participation and internal audit quality. One hundred and eighty-five anonymous surveys from the institute of internal auditors in Taiwan was analyzed to examine the research problem. Results indicated auditee participation that

APA, Harvard, Vancouver, ISO, and other styles

39

YANG, FENG-HO, and 楊豐合. "The Internal Audit Competence and Financial Reporting Quality." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/09981405977698048435.

Full text

Abstract:

碩士<br>逢甲大學<br>會計學系<br>105<br>The study examined the effect of internal audit competence on the quality of financial reporting by using Taiwan listed companies in 2015. Many companies employed information systems in business operation, and internal audit department needed IT competence and auditing competence to confirm internal control in information systems. Therefore, the internal audit competence included IT competence and auditing competence which were measured by education, license and training. Financial reporting quality was measured by abnormal accruals. The primary research findings i

APA, Harvard, Vancouver, ISO, and other styles

40

HUANG, GUAN-JHEN, and 黃冠蓁. "The Association between Internal Audit Quality and Earnings Management." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/jy997z.

Full text

Abstract:

碩士<br>國立雲林科技大學<br>會計系<br>105<br>The purpose of this study is to explore the relationship between the characteristics of internal auditors (IAs) and earnings management (proxied by the absolute values of discretionary accruals (|DA|) and real earnings management (REM), respectively). Due to the difficulty in accessing internal audit data, this study designs the questionnaire and sent it to internal audit executives to acquire five individual measures of internal audit quality—numbers of IAs, on-the-job experience, training hours, percentage of IAs who have the professionally certified, and the

APA, Harvard, Vancouver, ISO, and other styles

41

CHEN, YU-I., and 陳祐誼. "The Association between Internal Audit Quality and Operating Performance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/gg582r.

Full text

Abstract:

碩士<br>國立雲林科技大學<br>會計系<br>105<br>The samples in this study were listed companies in Taiwan. The information about internal audit team members was collected by questionnaire, sample period from 2013 for 2015, to measure internal audit quality. The quantitative analysis was conducted through multiple regression analysis by Panel Least Squares (PLS). This paper aims to examine the correlation between internal audit quality and operating performance. Results of the empirical research showed that there is significantly positive associated between internal audit quality and operating performance, and

APA, Harvard, Vancouver, ISO, and other styles

42

Yang, Shu-Chu, and 楊淑珠. "1The Relationship between Job Rotation and Internal Audit Quality." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/80864532532260840367.

Full text

Abstract:

碩士<br>大葉大學<br>管理學院碩士在職專班<br>98<br>The subject of the present study is to define clearly the relationship between job rotation and internal audit quality.The purpose of this study examines the correlation between job rotation and internal audit quality, checks the relationship among job rota-tion and three constructive aspects of the internal audit, including internal audit compe-tency, internal audit objectivity, and internal audit work performance, and aims at the findings of the study to propose the practice and further suggestion for future research. By using the questionnaire method to col

APA, Harvard, Vancouver, ISO, and other styles

43

Lin, Ya-Wen, and 林雅文. "An ISO9000/CNS12680 Computer-Aided System for Internal Quality Audit." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/29646853769883699262.

Full text

Abstract:

碩士<br>國立臺灣科技大學<br>管理研究所工業管理學程<br>87<br>In view of the global quality awareness being prevailed, there are many organizations in Taiwan introduced the ISO9000 quality management and Quality assurance system, namely CNS12680 in Taiwan. This system guarantees to improve and maintain the quality of product and service. In order to ensure the quality system to be implemented efficiently, in this study, we developed a computer-aided system to an internal quality audit procedure that is suitable to be executed in Taiwan’s company. This study is to develop a software application program tha

APA, Harvard, Vancouver, ISO, and other styles

44

Liu, Mei-Luan, and 劉美鑾. "The Association between Internal Corporate Governance Mechanism and Audit Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/74813818254778012936.

Full text

Abstract:

碩士<br>國立中正大學<br>會計資訊與法律數位學習碩士在職專班<br>101<br>This study examines the association between Taiwanese internal corporate governance mechanism and audit quality. 166 samples were selected at the both audit partner rotations and audit firm changes based on the population listed firms between 2002 and September 2012. Same types of audit firm changes were excluded, such as big4 changes to big4; non-big4 changes to non-big4. The research model adopts the size of board, the shareholding ratio of board, the pledged ratio of board members, the shareholding ratio of institution, the number of independent

APA, Harvard, Vancouver, ISO, and other styles

45

Henriques, Ana Paula Teixeira. "Internal audit value-added a link between knowledge management and service quality." Master's thesis, 2022. http://hdl.handle.net/10362/133708.

Full text

Abstract:

Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business Intelligence<br>The purpose of internal audit (IA) is to add value and improve an organization's operation by supporting management and the Board to execute their functions. Given the importance of IA and knowledge management, our study explores this relationship. We applied a service quality measurement instrument (SERVPERF) to assess IA´s knowledge creation and determine if the knowledge created and transferred by IA influences i

APA, Harvard, Vancouver, ISO, and other styles

46

Hung, Yung-Lung, and 洪永隆. "The Effect of Board Independence, Expertise and Audit Quality on Internal Control." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/77130574645012105068.

Full text

Abstract:

碩士<br>中國文化大學<br>會計學系<br>98<br>The board is code of corporate governance. Internal control is insider monitoring mechanism in the corporate governance. The board of director is a key point in corporate governance. We distribute the board of director independence, expertise and CPA firm’ audit quality outsider monitoring mechanism. We use the ratio of outsider director as proxy independence; we use the ratio of financial expert director and board director serve other company as proxy expertise; we use the CPA firm as proxy audit quality. We use data from listed company in the period 2007 to 2009

APA, Harvard, Vancouver, ISO, and other styles

47

Wang, Yuru, and 汪育如. "The Relationship of Computer Auditing Literacy、Individual Innovative Behavior and Internal Audit Quality." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/91011961995795068514.

Full text

Abstract:

碩士<br>大葉大學<br>會計資訊學系碩士班<br>99<br>The purpose of this study was to examine the relationship between internal auditor’s computer auditing literacy and internal audit quality. Individual innovative behavior are then introduced to examine the moderator effect on computer auditing literacy and internal audit quality. This research is main to adopt the questionnaire method the collection the data, issuing the questionnaire to The Institute of Internal Auditors, ROC, the recycling the effective sample number is 350. Results indicated that internal auditor’s computer auditing literacy positively corre

APA, Harvard, Vancouver, ISO, and other styles

48

LIANG, SHU-MAN, and 梁書嫚. "Research on the Relationship of Internal Audit Function, External Audit Function and Firm’s Earnings Quality - The Study of Taiwan." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/ufh24q.

Full text

Abstract:

碩士<br>靜宜大學<br>會計學系<br>106<br>Financial statements analyze the financial status and operating results of the organization and provide relevant information for investors; hence the earnings quality expressed is very important. Through effective audit supervision we can strengthen the credibility of financial report, maintain the quality of earnings and reduce the earnings management behavior. This study investigates the correlations among companies’ earnings quality and internal and external audit. We used the listed companies in Taiwan during the period 2012 – 2015, and three methods including

APA, Harvard, Vancouver, ISO, and other styles

49

WANG, HUAN-WEN, and 王煥文. "The effect of Service Quality on Performance for the Internal Audit—A case study." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/t4c5zp.

Full text

Abstract:

碩士<br>國立中山大學<br>高階經營碩士班<br>102<br>Abstract In the occasion of the amassed number of the employees approaching to their retirement age, the traditional industrial companies with the history over decades will be faced with a pertinent issue—experience inheritance. Through the implementation of mentoring, the master-in-person demonstrates the operating while the apprentice next to observe and learn, it can substantially help the new employees complete the operation training in a short-term for the most regulated and repetitive work by observing the real production . However, whether or not the tr

APA, Harvard, Vancouver, ISO, and other styles

50

Su, Jhih-Siang, and 蘇誌翔. "Impact of Voluntary Establishment and Quality of Audit Committees on the Internal Control Weakness." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/bhu3gz.

Full text

Abstract:

碩士<br>國立臺中科技大學<br>會計資訊系碩士班<br>105<br>Using a hand-collected sample of listed firms in Taiwan from 2007 to 2014, this study examines whether the establishment and adoption of an audit committee and its effectiveness could mitigate the incidence of internal control weaknesses (hereafter ICWs). The empirical resultsreveal that the incidence of ICW problems could be depressed by adopting the audit committee voluntarily. Rather than examining audit committee characteristics individually, an “audit committee quality” is established based on six different factors of the audit committee characteristic

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!