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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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HE, Shaohua. "Auditor choice, audit fees and internal governance in family firms". Digital Commons @ Lingnan University, 2010. https://commons.ln.edu.hk/fin_etd/3.
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I study the role of auditing in mitigating agency concerns in family firms. Family firms face less severe agency problems due to the separation of ownership and control (Type 1) but more severe agency problems between controlling and noncontrolling shareholders (Type 2). As family firms make up a large part of most free enterprise economies it is important to examine these two agency problems with respect to auditor choice and audit effort. I find that family firms are more likely to choose a specialist auditor than nonfamily firms, consistent with the argument that family firms need to signal their non-expropriating behaviors by choosing specialist auditors. I further find that audit fees are lower in family firms compared to nonfamily firms, consistent with the hypothesis that the Type 1 agency conflict dominates the Type 2 agency conflict in the determination of audit effort and pricing. Moreover, consistent with prior literature that states that effective internal governance demands a quality auditor and more audit effort irrespective of ownership structure, I find that the positive association between family ownership and specialist auditor choice is stronger when internal governance is strong and the negative relation between audit fees and family ownership is weaker when the internal governance is strong. I find that these results on audit fees are robust to the use of alternative measures of concentrated influence such as CEO ownership, inside director ownership, and the presence of one or more founder directors. I also find that the effect of internal governance on audit fees is not limited to one or a few components of internal governance.
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Petersen, Robin Andy. "The role of the internal auditor in enhancing corporate governance in state-owned Enterprises in South Africa". Thesis, Cape Peninsula University of Technology, 2019. http://hdl.handle.net/20.500.11838/3021.
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Thesis (Master of Internal Auditing)--Cape Peninsula University of Technology, 2019In South Africa (SA), State-Owned Enterprises (SOEs) play various roles, which include the provision of utility services such as water, electricity, health services and sanitation. SOEs also contribute towards SA’s economic growth and creating job opportunities, and are significant in both developed and developing countries, around the world. The fundamental elements of Corporate Governance (CG), prescribed by the King 4 Report on Corporate Governance and the PFMA, promotes adequate and effective Financial Management, Risk and CG practices that should be actioned by SOEs in SA. The King 4 Report on Corporate Governance, also highlights the need for a risk-based Internal Audit Function (IAF), as the role of the IAF contributes towards effective CG in an entity. However, the sustainability of SOEs remain threatened by challenges like financial mismanagement and non-compliance stemming from CG mal-practices, and despite the existence of the IAF in SOEs, CG mal-practices persists. This study aimed to explore the role of the IAF in SOEs towards the entity’s CG, which is significant to stakeholders like Internal Auditors, SOEs and the public in SA. A quantitative approach anchored in Institutional and Stakeholder Theories, were adopted for this study, and an online questionnaire were created and distributed via a link inserted in monthly newsletters of the Institute of Internal Auditors South Africa (IIASA), that was circulated to all the members of the IIASA. The questionnaire contained a strict criterion, requesting only IA professionals with current/previous Internal Audit (IA) experience in SOEs in SA, to complete. Data collected that delivered significant results, were divided into eight (8) themes, created for the purpose of answering the main research questions, and were stated as Descriptive Statistics. Relationships between dependent and independent variables were tested using ANOVA, which included Kruskal-Wallis H Tests and Mann- Whitney Tests. Reliability and Validity of the data collection tool and its questions posed to respondents, were conducted using tests like Cronbach’s Alpha and Spearman’s Correlation Coefficient. Findings to this study include the absence of ethical standards in practices and inadequate and ineffective leadership provided by the Boards of Directors within SOEs, as well as inadequate internal control testing performed and weak risk management practices prescribed and performed by the IAF, all contributing to the CG mal-practices. Each chapter of this study elaborates on one Another, towards and inclusive of the final chapter, starting with the Introduction to this research study, followed by the Literature Review which address the affiliative information that is significant to this research study. This study also includes a Research Methodology chapter, which explains the methods used to address this research study’s fundamental questions and objectives. Other existing Chapters include the analysis to data collected from respondents, recommendations to improve the current SOE and IAF practices, and further avenues where research can be conducted.
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Strickland, Pamela Jean. "INITIAL EVIDENCE ON THE ASSOCIATION BETWEEN MUNICIPAL AUDIT COMMITTEES, GOVERNANCE AND INTERNAL CONTROLS". NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/108.
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This research provides initial empirical evidence on the association between municipal audit committees and internal control problems. Prior research has reported on the use and benefits of municipal audit committees and the quality of governmental accounting and reporting. This study extends prior literature by investigating an area of governmental accounting not heavily researched.
This study also investigates the association between the presence of a municipal audit committee and the form of municipal governance, an area of governmental accounting not yet explored in the literature. Prior research on forms of governance indicates that the professional goals of the city manager, or the political goals of the mayor, may influence his or her decisions concerning municipal operations. Examining the association of the presence of an audit committee and form of governance allows for insight into a new area of municipal research.
This research finds that the presence of an audit committee is not associated with reported internal control deficiencies, but is positively associated with reported internal control weaknesses. This suggests that municipalities with audit committees have higher incidences of reported internal control weaknesses. There is also partial support for an association between the presence of an audit committee and the form of governance. However, the results are not conclusive and suggest that the political climate beyond form of governance influences decisions with regard to having audit committees.
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Ando, Larissa. "A percepção dos auditados em relação à auditoria interna em uma instituição financeira". Universidade Presbiteriana Mackenzie, 2015. http://tede.mackenzie.br/jspui/handle/tede/957.
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Previous issue date: 2015-02-12Faced with an economic context where the presence of financial institutions is of paramount importance, mainly for ensuring the maintenance of financial services, it is noted that the assistance provided by internal audit to financial institutions have a key role in proper development of them and therefore the very economy as a whole, due to its role of checking that the procedures adopted in relation to standards and internal controls. But is the control characteristic of the internal audit activity, is at fault or pointing the involuntary image of your paper arising from past practices of internal audit supervision and punishment, it is considered the possibility of auditee have fear or other negative feelings associated internal audit which will influence your decision making capability in the company, which indirectly reflected in the relationship between internal audit and the auditee parties and consequently influence the behavior of employees. Given the aforementioned context, the need to check: How the perception of internal audit affect the mood of the auditee? The theoretical framework of this study addressed the objectives and the performance of internal audit, the process of perception and the composition of moods. Methodologically the research was mixed, with quantitative and qualitative approaches. Quantitative data were collected using closed questionnaires, with questions organized into three dimensions: cognitive (what is known about the role of the auditor), affective (feelings associated with the audit situation) and behavioral (the experience that has with auditing situations). The sample consisted of 121 respondents employees of a unit of the Federal Savings Bank. Data were analyzed using descriptive and multivariate statistics. The results showed that the mood of the auditee was related to cognitive, behavioral and affective aspects, obtained by multiple linear regression equation involving the three referenced aspects. Qualitative data showed that in general, as the vision of four internal auditors, there was a change in the perception of the auditee for the internal audit and over the years this image of supervision and punishment in relation to the internal audit, gradually is losing their strength; which reinforced the results of quantitative research, it was shown a balance in the state of mind of the auditee, regardless of the presence of internal audit or the time since the last audit. It was the need of managers, the case study, clarifies the audit programs and the criteria used by the auditors, as they were not clear to auditee, which would contribute to the inter-relationship and collaboration between internal auditors and auditee and accelerate the reduction of significantly surveillance image.
Diante um contexto econômico onde a presença das instituições financeiras é de suma relevância, essencialmente por garantir a manutenção dos serviços financeiros, nota-se que a assessoria prestada pela auditoria interna às instituições financeiras tem um papel primordial no desenvolvimento adequado delas e portanto, da própria economia como um todo, devido ao seu papel de verificar a conformidade dos procedimentos adotados em relação às normas e controles internos. Porém seja pela característica de controle da atividade de auditoria interna, seja pelo apontamento de falhas ou pela imagem involuntária do seu papel advinda das práticas passadas da auditoria interna de fiscalização e punição, considera-se a possibilidade dos auditados terem medo ou outros sentimentos negativos associados à auditoria interna que possam modificar sua capacidade de tomada de decisão na empresa, o que indiretamente se refletem no relacionamento entre a auditoria interna e as partes auditadas e consequentemente, influenciam o comportamento dos colaboradores. Diante do contexto apresentado, surgiu a necessidade de verificar: Como a percepção sobre a auditoria interna afeta o estado de ânimo dos auditados? O referencial teórico deste estudo abordou os objetivos e a atuação da auditoria interna, o processo de percepção e a composição de estados de ânimo. Em termos metodológicos a pesquisa foi mista, com enfoques quantitativo e qualitativo. Os dados quantitativos foram coletados utilizando-se questionários fechados, sendo as questões organizadas em três dimensões: aspectos cognitivos (o que se conhece sobre o papel do auditor), afetivos (sentimentos associados à situação de auditoria) e comportamentais (a experiência que se tem com as situações de auditoria). A amostra foi composta por 121 respondentes funcionários de uma unidade da Caixa Econômica Federal. Os dados foram analisados mediante estatística descritiva e multivariada. Os resultados mostraram que o estado de ânimo dos auditados estava relacionado aos aspectos cognitivos, comportamentais e afetivos, obtido mediante a equação de regressão linear múltipla que envolveu os três aspectos referenciados. Os dados qualitativos apontaram que de forma geral, conforme a visão de quatro auditores internos, houve uma modificação da percepção dos auditados em relação à auditoria interna e ao longo dos anos essa imagem de fiscalização e punição, em relação à auditoria interna, gradativamente está perdendo suas forças; o que reforçaram os resultados obtidos da pesquisa quantitativa, em que foi evidenciado um equilíbrio no estado de ânimo dos auditados, independente da presença da auditoria interna ou do tempo desde a última auditoria. Verificou-se a necessidade dos gestores, do caso estudado, esclarecerem aos auditados os programas das auditorias e os critérios utilizados pelos auditores, pois os mesmos não eram claros aos auditados, o que contribuiria para o inter-relacionamento e colaboração entre auditores internos e auditados, além de acelerar a redução da imagem de fiscalização de forma significativa.
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Carmona, Eduardo. "Um estudo das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley". FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2008. http://132.0.0.61:8080/tede/handle/tede/424.
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Previous issue date: 2008-08-25The choice of this theme was motivated by personal interest of the author and by his presence in the area, in addition, the changes due to publication of the Sarbanes & Oxley generated great impacts on the internal audit activity in insurance companies. The general objective of the research is to examine the new skills to meet changes in the insurance market after the Sarbanes & Oxley, and aims to identify specific skills required of the internal auditor active in the insurance market and verify the perception of the internal auditor active in the insurance market on the degree of importance of these skills. In this context, this research provides the lifting of three assumptions: H1 The skills required of internal auditors working in the insurance market are equivalent to a whole; H2 Among the skills required of internal auditors working in the insurance market, technical knowledge is more important; H3 Among the skills required of internal auditors working in the insurance market, the interpersonal and communication skills are more important. To conduct this research was conducted a survey that allowed bibliographic detect the powers of internal audit in the face of demands for transparency and accountability post-publication of the law, then there was a group of integrated focus for professionals working in auditing and consulting companies insurance which enabled describe the specific skills of the internal auditor in the insurance market. As a result of the focus group pointed to 19 skills required of the internal auditor. In a second stage, was drawn up a questionnaire, where 12 were selected among the powers given by the focus group. The questionnaire was answered by 105 internal auditors. As a result of this research, identified itself as the most important skills identified were: Knowing the Sarbanes - Oxley Mastering the concepts and methodology of the audit, and know the concepts of COSO. There is also a trend that there is the possibility that number 2 (H2) presented. It can be concluded with the results achieved in this research that the impact generated by the Sarbanes & Oxley influenced directly in the execution of internal audit activities in the insurance companies and consequently the skills required in his role.
A escolha desse tema foi motivada pelo interesse pessoal do autor e por sua atua????o na ??rea, adicionalmente, as altera????es ocorridas devido ?? publica????o da lei Sarbanes & Oxley produziram grande impacto na atividade de auditoria interna em companhias de seguros. O objetivo geral da pesquisa consiste em analisar as novas compet??ncias para atender ??s mudan??as ocorridas no mercado segurador ap??s a lei Sarbanes & Oxley, bem como tem como objetivos espec??ficos identificar as compet??ncias requeridas do auditor interno atuante no mercado segurador e verificar a sua percep????o sobre o grau de import??ncia dessas compet??ncias. Nesse contexto, esta pesquisa propicia o levantamento de tr??s hip??teses: H1: As compet??ncias requeridas dos auditores internos atuantes no mercado segurador s??o equivalentes em seu conjunto; H2: Dentre as compet??ncias requeridas dos auditores internos atuantes no mercado segurador, os conhecimentos t??cnicos s??o mais importantes; H3: Dentre as compet??ncias requeridas dos auditores internos atuantes no mercado segurador, as habilidades interpessoais e de comunica????o s??o mais importantes. Para a realiza????o desta pesquisa, foi realizado um levantamento bibliogr??fico que permitiu detectar as compet??ncias da auditoria interna diante das exig??ncias de transpar??ncia e responsabilidade p??s-publica????o da lei; posteriormente, realizou-se um Focus Group integrado por profissionais de auditoria atuantes em consultorias e companhias de seguros o qual possibilitou elencar as compet??ncias espec??ficas do auditor interno no mercado segurador. Como resultado do Focus Group apontaram-se 19 compet??ncias requeridas do auditor interno. Em uma segunda etapa, foi elaborado um question??rio, em que foram selecionadas 12 compet??ncias dentre as apresentadas pelo Focus Group. Esse question??rio foi respondido por 105 auditores internos. Como resultado desta pesquisa, identificou-se que as compet??ncias mais importantes apontadas foram: Conhecer a lei Sarbanes - Oxley e dominar os conceitos da metodologia de auditoria, bem como conhecer os conceitos do COSO. Verifica-se, tamb??m, que existe uma tend??ncia ?? hip??tese de n??mero 2 (H2) apresentada. Pode-se concluir, com os resultados obtidos nesta pesquisa, que os impactos gerados pela lei Sarbanes & Oxley influiram diretamente na execu????o das atividades de auditoria interna em companhias de seguros e, conseq??entemente, nas compet??ncias exigidas em sua fun????o.
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Liu, Ming. "Corporate governance, auditor choice and auditor switch evidence from China /". online access from Digital Dissertation Consortium, 2007. http://libweb.cityu.edu.hk/cgi-bin/er/db/ddcdiss.pl?3266748.
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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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Pei, Ker-Wei. "A Comparative Study of Internal and External Auditors' Judgment of Internal Auditor Independence". Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331822/.
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The purpose of this study is to provide empirical evidence relevant to perceptions of internal auditor independence. Specifically, this study investigates how the auditor practitioners (both internal and external auditors) perceive the importance of five selected factors that characterize the organizational settings of an internal audit department. Role theory is the frame of reference used to develop the conceptual model for this study in which the judgment of internal auditor independence is viewed as the role perception of internal auditors. A modified version of the Brunswik's lens model was developed to provide "paramorphic" representation of judgment of independence. The research methodology of this study is based upon a laboratory experiment in which a replicated factorial design was used to elicit the subjects' judgments of independence. The data collected from this experiment were analyzed by three statistical methods: conjoint measurement, multiple regression, and cluster analysis. The major findings follow. First, the five selected factors were not perceived as equally important by the subjects. In general, internal auditor's scope of audit. scope o^ service, and reporting level were perceived as more important than adequacy of organizational support. and formalization of audit policies. Second, the two groups of auditors disagree, significantly, on the relative importance of scope of internal audit service. Third, while large individual differences existed on the relative importance of the five selected factors, the degree of judgment consensus, in general, is high within each auditor group. Fourth, the internal auditor's perceived role conflict and role ambiguity were inversely related to his perceived level of professional autonomy. Finally, the internal auditors' judgments were not notably affected by the perceptions of their own organizational environment. However, as evidenced by the different types of experienced role conflict and ambiguity, the nature of these auditors' environment varied considerably, Given the above findings, the following implications are suggested: First, the organizational settings are critical of internal auditor independence. Improperly structured settings not only affect the perceived independence but also are detrimental to professional autonomy — de facto independence. Second, rule making bodies should provide more explicit guidelines concerning internal audit independence evaluation, particularly, in the area of scope of internal audit service. Third, while the auditor's reporting level is an important factor to independence, it should not be the only consideration. Other factors, such as the ones used in this study, should be also evaluated to avoid misleading results.
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Moffeit, Katherine S. (Katherine Southerland). "The Effect of Cognitive Style on Auditor Internal Control Evaluation". Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331974/.
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The present auditing environment involves increasing audit costs and potential legal liability. Increasing audit costs mandate methods to make the audit more efficient, while the credibility of audited financial statements depends on audit effectiveness. Internal accounting control evaluation impacts both the efficiency and effectiveness of the audit process since this judgment establishes a basis for determining the timing, nature and amount of auditing procedures to be performed. Results of previous research, however, have indicated that variance does exist in auditors' evaluations of internal controls. While individual differences have been given as an explanation of the variance, no research has successfully isolated which individual differences relate to differences in judgment. This study examined the possibility that cognitive style, defined as the mode of processing which individuals use in their perceptual activities, was an individual difference which could explain some of the variance in internal control judgments. The Myers-Briggs Type Indicator (MBTI) was used to measure the cognitive style of auditors. A second instrument, an audit judgment case, was prepared by the researcher to elicit (1) an auditor's estimate of the reliability of internal controls in a computerized payroll application, and (2) his assessment of the perceived relevance of case information to his reliability judgment. Ninety auditors attending training sessions held by six Dallas CPA firms completed the MBTI and case description. These instruments were administered by the researcher during the Summer of 1984. The participants were primarily senior-level auditors with three years' experience. The statistical methods used in this study included the t-test and ANOVA. Results of the study indicated lack of consensus in the internal control reliability estimates of the participants. Differences were noted in the information the sensing and intuitive types identified as important to their reliability estimates. The number of cues identified as important by the participants was not significantly related to their perceptual mode (sensing or intuitive) or to their internal control reliability judgment.
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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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Kabourková, Dana. "Externí a interní auditor - osobnostní charakteristiky, vzdělávání a výkon profese". Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10468.
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This diploma work treats about external and internal auditor in the complex. First of all it focuses on characteristics of personality, then on their education and practise of profession. There is also a part devoted to organizations which associate them. At the close it analyses their common features and differences.
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Eller, Christopher K. "Can Using the Internal Audit Function as a Training Ground for Management Deter Internal Auditor Fraud Reporting?" VCU Scholars Compass, 2014. http://scholarscompass.vcu.edu/etd/3585.
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This study examines the effects of using the internal audit function as a training ground for management and fraud magnitude on internal auditor fraud reporting decisions. Using a 2x2 between-participants experiment, the current study manipulates the use of the internal audit function as a management training ground (used as a training ground vs. not used as a training ground) and fraud magnitude (large fraud, defined as 30 percent of net income vs. small fraud, defined as one percent of net income). The results indicate that internal auditors may be less likely to report a fraud to their superior when the internal auditors are being groomed for management positions. No effect is found for fraud magnitude, as respondents indicated a similar willingness to report small frauds as large frauds. These findings contribute to the whistleblowing literature and the internal audit objectivity literature by demonstrating that undesirable repercussions associated with using the internal audit function as a management training ground can extend to the internal auditor fraud reporting decision.
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Pareigienė, Raimonda. "Įmonės vidaus auditas". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090114_155556-84421.
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Pastaruoju metu vidaus audito funkcijoms įmonėse yra skiriamas vis didesnis dėmesys tiek visame pasaulyje, tiek ir Lietuvoje. Tai susiję su tuo, kad Lietuvos įmonės yra vis daugiau įtraukiamos į pasaulinius integracinius procesus. Jų veikla turi atitikti pasaulinius reikalavimus ir standartus. Tam įmonės turi sukurti tinkamą vidaus kontrolės sistemą. Įmonės vidaus kontrolės sistema - tai įmonės koordinuotos priemonės ir būdai, padedantys išsaugoti įmonės turtą, užtikrinti bei patikrinti apskaitos duomenų teisingumą, padidinti veiklos efektyvumą ir garantuoti numatytą valdymo politiką. Vidaus kontrolės sistemos funkcijas gali padėti gerinti vidaus audito tarnybos.Internal auditor is new profession in Lithuania. It necessary sometimes to prove ti enterprises management benefits of internal audit. In the research are internal audit and internal control system identify problems and independence problems of internal auditors. Suggestions of how to make better the existing condition ant to spread of internal audit are presented at the research too. It can be established by results of made empirical analysis, that the part of enterprises are not making plans of the year, appearing troubles in relations with management, sometimes management ignore recommendations of internal auditors and other. But it can be appreciated positively, that part of average and big enterprises understood benefits provided by internal audit and established the internal audit service.
Heutzutage wird immer mehr Aufmerksamkeit den Internen Revision im Unternehmen, sowohl in der ganzen Welt als auch in Litauen geschenkt. Das ist damit verbunden, dass die litauischen Unternehmen immer mehr in die Prozesse der Weltintegration miteinbezogen werden. Die Tatigkeit muss den Weltanforderungen und den Standards entsprechen. Daruber hinaus mussen die Unternehmen ein System der inneren Kontrolle aufbauen. Solche Systemfunktionen konnen durch den Dienst des Innenaudits verbessert werden.
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Castelo, Aline Duarte Moraes. "Controladoria governamental: estudo das controladorias estaduais brasileiras". reponame:Repositório Institucional da UFC, 2013. http://www.repositorio.ufc.br/handle/riufc/16100.
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CASTELO, Aline Duarte Moraes. Controladoria governamental: estudo das controladorias estaduais brasileiras. 2013. 96 f. Dissertação (Mestrado) – Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-Graduação em Administração e Controladoria, Fortaleza-CE, 2013.Submitted by Dioneide Barros (dioneidebarros@gmail.com) on 2016-04-01T17:05:40Z No. of bitstreams: 1 2013_dis_admcastelo.pdf: 900343 bytes, checksum: acbefcdaea96d778f92e80bfe8ee2793 (MD5)
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Managerial Public Administration sees society as tax contributors and customer of their services. State action's results are considered good because the administrative processes are under control. In Public Administration, therefore the control function is associated with the plan of organization and all methods and procedures that are affecting mainly the efficiency of operations and compliance with the administrative management policies, ie, the control is the evaluation of the results resulting from implementation in relation to what was planned, is investigating deviations and providing them their fix. In Public Administration, is relevant jurisdiction the existence of a body to exercise internal control in order to ensure the fulfillment of the mission and achieve the goals of agencies and government entities. In this context, the Comptroller emerges as an indispensable element for the public administration, that is, to support compliance with the laws governing the administrative machinery or the media upon information that contribute to decision making. The Government Comptroller is an organ that helps the conduct of organizational management effectively, efficiently and effectively. So much so, the aim of this study is to analyze the profile of the Brazilian state Comptroller. Regarding the methodology, the study is a qualitative approach. As for the purpose, the nature of the research is descriptive, which method allowed to know, from a documentary analysis, the profile of the Brazilian state Comptroller. Developed a study in 15 Brazilian state Comptroller, using in its official name the name controllership. As for the means or technical procedures, we used the literature. The survey said the study by Suzart et al (2011) to check the functions and activities performed by these institutions and their evolution over the years. It was concluded that the profile of the Brazilian state Comptroller, the most representative is the sector of Administration and Finance and the more activity performed is to monitor and supervise the accounting, financial and budget management; however, innovation was the implementation of the ombudsman activity and expedients of transparency of the acts of government and the exercise of social control; and the internal control function stands out compared to other typical controllership.
A Administração Pública Gerencial vê a sociedade como contribuinte de impostos e cliente dos seus serviços. Os resultados da ação do Estado são considerados bons porque os processos administrativos estão sobre controle. Na Administração Pública, portanto, a função controle está associada ao plano de organização e a todos os métodos e procedimentos que estão afetando, principalmente a eficiência das operações e a observância das políticas administrativas a gestão, ou seja, o controle é a avaliação dos resultados decorrentes da execução em relação ao que foi planejado, apurando-se os desvios e providenciando a sua correção. Na Administração Pública, é de alçada relevância a existência de um órgão para exercer o controle interno, com o intuito de assegurar o cumprimento da missão e o alcance dos objetivos dos órgãos e entidades da Administração Pública. Nesse âmbito, a Controladoria surge como elemento imprescindível para a gestão pública, ou seja, no apoio ao cumprimento das legislações que regem a máquina administrativa ou no suporte mediante informações que contribuem para a tomada de decisões. A Controladoria Governamental é um órgão que auxilia a condução da gestão organizacional de forma eficaz, eficiente e efetiva. De tal sorte, o objetivo geral deste estudo é analisar o perfil das controladorias estaduais brasileiras. Com relação à metodologia, o estudo parte de uma abordagem qualitativa. Quanto aos fins, a natureza da pesquisa é descritiva, cujo método possibilitou conhecer, desde de uma análise documental, o perfil das controladorias estaduais brasileiras. Desenvolveu-se um estudo nas 15 controladorias estaduais brasileiras, que utilizam em sua denominação oficial o nome controladoria. Quanto aos meios ou procedimentos técnicos, utilizou-se da pesquisa bibliográfica. A pesquisa replicou o estudo realizado por Suzart et al (2011) para verificar as funções e atividades desempenhadas por essas instituições e a sua evolução ao longo dos anos. Concluiu-se que, no perfil das controladorias estaduais brasileiras, o setor mais representativo é o de Administração e Finanças e a atividade mais desempenhada é a de acompanhar e fiscalizar a gestão contábil, financeira e orçamentária; contudo, a inovação foi a implantação da atividade de ouvidoria e de expedientes de transparência dos atos de governo e do exercício do controle social; e a função de controle interno se sobressai em relação às demais típicas de controladoria.
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Makara, Jelena. "Vidaus auditas Lietuvos įmonėse". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050520_110158-77614.
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Summary
Jelena Makara
Internal Audit in Lithuanian Enterprises
Final work of University magistracy Studies, 76 pages, 13 figures, 7 tables, 61 literature references, 4 appendix, in Lithuanian.
KEY words: internal audit, internal control, stage, enterprises, Lithuania.
The object of research is the internal audit in enterprises of Lithuania.
The aim of the research – to analyse the internal audit condition; to investigate produce methods and reasons of absence of internal audit; to give recommendations for improvement of the state and possibility of distribution of internal audit in enterprises of Lithuania.
Objectives:
* to formulate the definition of the internal audit, by results of theoretical questions connected with the concept of internal audit, definition;
* to make the internal audit and the internal control comparative analysis, to define an influence of the internal audit on system of internal control, and to examine conception of internal auditor independence;
* to give a classification of the internal audit by it type, and to examine it functions;
* to analyse the history of internal audit appearance in Lithuania, and laws of internal audit;
* to discover and to analyse stages of realization of internal audit;
* to analyse internal audit condition in enterprises of Lithuania, by results of carried out research, and to give recommendations for improvement of condition of internal audit;
* to determine reasons of internal audit absence in enterprises... [to full text]
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Pinto, Wander. "A percep????o dos auditores independentes sobre o impacto da lei Sarbanes-Oxley na avalia????o de risco de auditoria". FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2007. http://132.0.0.61:8080/tede/handle/tede/432.
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Previous issue date: 2007-09-28This research treat of the Audit Companies perception related to the regulatory requirements describe in the Sarbanes-Oxley Act 2002 (Sections 302 and 404) and its respective impacts on the audit risk assessment performed by independent auditors on their audit of financial statements. The general objective, although, is to verify the effect and impact of requirements from the sections 302 and 404 of the SOX for the audit risk assessment for independent auditors. The information were obtained in two phases; on the first phase was performed an exploratory study based on a bibliography research; on the second phase was performed a data collection from a questionnaire sent to all Brazilian Audit Companies which are registered in the PCAOB. The result obtained with the questionnaire add with the concepts explored show that these Brazilian Audit Companies consider the SOX - sections 302 and 404 requirements positive related to the audit risk assessment for the audit of financial statements.
Esta pesquisa trata da percep????o das empresas de auditoria independente a respeito da regulamenta????o prevista na Lei Sarbanes-Oxley - 2002 - SOX (Se????es 302 e 404 da Lei) e de seus impactos na avalia????o de riscos de auditoria enfrentados pelo auditor independente em seu trabalho de exame das demonstra????es cont??beis de uma empresa. O objetivo geral foi, portanto, identificar a percep????o do auditor independente quanto ao impacto das se????es 302 e 404 da SOX na quest??o da avalia????o de risco de auditoria das demonstra????es cont??beis. A coleta de informa????es teve duas etapas. Na primeira, realizou-se um estudo explorat??rio por meio de pesquisa bibliogr??fica. Na segunda etapa, o instrumento de coleta de dados consubstanciou-se em question??rio dirigido a todas as empresas brasileiras listadas no PCAOB . O resultado obtido com o question??rio, alinhado aos conceitos explorados na pesquisa bibliogr??fica, indica que as empresas de auditoria consideram positivas as medidas contidas na referida Lei (se????es 302 e 404) em rela????o ?? avalia????o de riscos de auditoria para trabalhos de auditoria de demonstra????es cont??beis.
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Belina, Hambisa. "Occurrence and Consequences of Surprise Internal Control Disclosures". FIU Digital Commons, 2018. https://digitalcommons.fiu.edu/etd/3763.
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The Sarbanes-Oxley Act mandates public companies to establish internal control systems and assess their effectiveness. Quarterly reports by all companies and annual reports by companies with less than $75 million public float (non-accelerated filers) do not require auditor’s attestation while annual reports by companies with $75 million or more public float (accelerated filers) do require such auditor attestations. Quarterly reports should provide early warning of any impending material weakness (MW) to be disclosed in subsequent annual filings. This dissertation explores three types of “surprise” MW disclosures—positive, negative and no surprise—and consequences of such surprise disclosures.
In part one, I document the frequency of surprise MW disclosures and internal control factors that are associated with each surprise type by filer status. Results show that 78 (77) percent of accelerated (non-accelerated) MW disclosures are negative surprise MW disclosures during 2004-2016. Entity level MWs are more associated with no-surprise rather than negative or positive surprise MW disclosures.
In part two, I examine some consequences of surprise MW disclosures. The results show that companies with MW disclosures are more likely to dismiss their auditors and CFOs, and experience more shareholder voting against auditor ratification, compared to companies that issue clean reports. Auditor dismissal and CFO turnover are equally likely at negative and no-surprise MW disclosure companies. However, negative surprise accelerated filer companies’ shareholders are more likely to vote against auditor ratification than no-surprise accelerated filer companies.
The third essay investigates the association between MW disclosures and audit fees. The results indicate that there is a significant positive association between audit fees and MW disclosures. Further, the results show that audit fees are higher at no-surprise companies than at negative surprise companies.
The fourth essay focuses on audit report lag. The results indicate that MWs are associated with increased audit report lags, for both accelerated and non-accelerated filers. Further, surprise MW firms are more likely to experience increased audit report lag than no-surprise MW firms.
Overall the results suggest that adverse internal control reports have consequences, and that the consequences vary between surprise and no-surprise MW firms. The results provide relevant empirical evidence to the ongoing debate on the necessity and efficacy of SOX Section 404 requirements.
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Rockett, Jan P. "Internal security in a democratic state". Thesis, University of Bradford, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.287117.
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Zadáková, Veronika. "Externí a interní audit v praxi". Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193253.
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This thesis deals with external and internal audit in practice. It contains historical evolution and progression of internal and external audit, their functions and goals as well as risks and frauds in audit and its legislation. Significant section of this thesis focuses on working procedures in internal and external audit. These procedures are divided by audits phases. The main goal of this thesis is to transfer theoretical knowledge into practice. In the practical part there is performed fictitious internal and external audit in company Thomas Cook Ltd.
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Brown, Jeffrey Owen. "The Role of Behavioral Mind-Sets on Auditors' Professional Skepticism: An Experimental Investigation of Auditor Int". Diss., Virginia Tech, 2013. http://hdl.handle.net/10919/51820.
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During an audit, management frequently serves as an information source for auditors gathering evidence. Reliance on management's expertise requires auditors to exercise an adequate level of professional skepticism, because management is not an objective information source. In this respect, professional guidance urges auditors to maintain a skeptical mind-set since management's financial reporting incentives may lead to instances when it attempts to persuade the auditor into accepting a preferred accounting treatment. This study investigates how auditors' behavior when providing input on planning decisions common to an audit can influence an auditor's mind-set, and how this mind-set then influences the persuasiveness of subsequently encountered management information. My predictions are motivated by psychology theory on behavioral mind-sets, which indicates that in the course of completing a task, a mind-set can be activated that carries over and influences an individual's behavior in a subsequent, unrelated situation.
In a 2x2 experiment, 83 experienced auditors participated in an update meeting with the engagement partner and then made preliminary internal control evaluations. I manipulated the activation of different mind-sets (bolstering or counter-arguing) during the audit update meeting; I also manipulated the severity of the control deficiency (high or low) during the subsequent internal control evaluation task. I hypothesized that the behavior of providing arguments either supporting or opposing common scheduling arrangements during a planning meeting with the engagement partner can activate a mind-set that then influences the persuasiveness of information subsequently received from the client. The increased severity of the deficiency was expected to mitigate the role of mind-sets in the audit environment.
The results support my expectations. Auditors who developed a bolstering mind-set during a planning meeting rated the adequacy of management's internal control explanation higher and made internal control assessments indicative of lower risk than auditors who developed a counter-arguing mind-set. I also find that the impact of an auditor's mind-set is attenuated when auditors evaluate a control problem potentially indicative of a material weakness (i.e., higher severity). These results indicate that routine audit planning tasks altered an auditors' skeptical mind-set, which impacted the persuasiveness of management information, even though the update meeting was unrelated to the internal control assessment. However, as the severity of the identified deficiency increased, risk sensitivity mitigated the auditors' mind-set effects, as their professional skepticism was naturally heightened. These results have important audit implications given the importance of maintaining appropriate levels of professional skepticism throughout an audit, especially amid recent concerns that auditors, at times, fail to do so. The findings also inform the psychology and behavioral mind-set literatures by extending the generalizability of prior studies while also establishing the boundaries of this stream of research by examining different levels of severity.Ph. D.
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Udeh, Ifeoma. "AN INVESTIGATION OF INTERNAL CONTROL RELATED FRAUDS AND AUDITOR LITIGATION: PRE- AND POST- SARBANES-OXLEY, SECTION 404". VCU Scholars Compass, 2012. http://scholarscompass.vcu.edu/etd/2736.
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Using 629 observations of U.S. publicly listed firms with internal control related frauds from 2000 to 2006; this study investigates the change in auditor litigations in the Post- Sarbanes Oxley, Section 404 period. To the extent the conditions of the internal control in place are inadequate or non-existent, the possibility of the occurrence of internal control related fraud heightens. Thus, the inability of auditors to detect a financial statement misstatement due to internal control fraud in a timely manner exposes auditors to litigation (Barra, 2010; Heninger, 2001; Caplan, 1999). This situation was prevalent in the recent notable corporate failures that resulted in auditors being named as potential defendants. The present research finding indicates during the Post-SOX 404 period, the probability of auditor litigation due to internal control fraud increases. However, no support was shown for further increases in the likelihood of auditor litigation when both types of fraud occur in the Post-SOX 404 period. These results suggest an increase in the enforcement of accountability by the SEC, and should motivate auditors towards reassessing their audit procedures. Furthermore, the results indicate the probability of auditor litigation due to internal control fraud decreases for accelerated filers, and similarly, the probability of auditor litigation decreases for firms with management voluntary disclosures reflecting effective internal control. The overall result of this study indicates the likelihood of auditors being litigated increased in the Post-SOX 404 period, and auditors are more likely to be litigated when both types of fraud occurs simultaneously. This result further supports the argument for meritorious claims and the procedural justice theory.
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Švandrlíková, Monika. "Interní audit". Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4865.
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This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.
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Harris, Arlene E. "A quantitative study of the impact of CFO and auditor turnover on internal control weaknesses". Thesis, Capella University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10254236.
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Internal controls have been and continue to be an important concern for companies, shareholders, and accounting professionals. Strong internal controls enable managers and upper-level accountants to ensure the integrity of the financial data and assist in making strategic decisions within the company to maintain a competitive advantage. The present study sought to answer the research question: To what extent does Chief Financial Officer (CFO) turnover and auditor turnover relate to internal control weaknesses for public companies that have reported weaknesses from 2010 to 2013, controlling for company size? To answer the research question, secondary data obtained through Audit Analytics were analyzed using multiple linear regressions. Data were collected for companies that reported one or more internal control weaknesses each year between 2010 and 2013. Companies were categorized as large or small based on their accelerated or non-accelerated filing status. Only companies that maintained the same filing status for all 4 years and experienced an auditor or CFO change during the selected time period were included in the sample. A statistically significant correlation was found between CFO turnover and internal control weaknesses when factoring in company size. Specifically, company size was linked to the number of internal control weaknesses with larger companies reporting significantly fewer internal control weaknesses than smaller companies. More research is necessary to understand which characteristics of small and large companies may relate to internal control weaknesses. However, regardless of company size, the present research suggests that organizations can use agency theory to strengthen their internal controls and reduce vulnerabilities by improving governance over individual roles and responsibilities.
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Kiesewetterová, Lucie. "Audit v bance". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76646.
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Diploma thesis discusses questions about internal audit. I have focused on internal audit in the bank. I analyzed four czech banks if they had established internal audit section and Audit Comitee and how many internal auditors they employ. In the second practical part I described internal audit as a process. I demonstrated it on the internal audit of mortgage credit process.
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Kuldová, Lenka. "Principy a vztahy externího a interního auditu". Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11108.
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The job of an auditor has still been quite a new one in the Czech Republic. It is connected with the transformation of our economy in the late 80s and early 90s. Despite its relatively short history the job's importance is going up. Just the external audit itself can lower the information inequality between the owner and the manager. Internal audit, on the other side, is a means of precaution how to prevent problems or solve them already before their coming into existence. My diploma work aimed at deeper insight into the problems of an auditor's job.
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Žakarovská, Katarína. "Interní audit". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113514.
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This final thesis is focusing on internal audit. The objective of the thesis is to show the process of internal audit in practice and to assess whether the internal audit is effective and serves its purpose. I am describing the process of internal audit on a company providing services. Particular steps of this internal audit are being described in this thesis while the final report of the internal auditor is included. The report describes failures which occurred and the procedure of their resolution. I came to the conclusion that internal audit helps the organization to reduce the failures and mistakes risen up by ignorance, lack of attention or lack of knowledge. Following the results of the thesis I would recommend the companies not doing any internal audit to do so. Performing of the internal audit on the regular basis will allow achieving higher control over the activities and processes. Internal audit helps to gain and renew the quality certifications which are helping to become more competitive at the market.
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Thomas, Chanta. "What's My Motivation: The Effect of Motivated Reasoning and Accountability on the Determination of Internal Control Effectiveness". OpenSIUC, 2015. https://opensiuc.lib.siu.edu/dissertations/1109.
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When conducting integrated audits, auditors are susceptible to motivated judgment biases that may negatively affect their judgment quality. In a 2012 report, the Public Company Accounting Oversight Board found evidence of auditor judgment failures during their quality inspections of audit firms. In this experimental study with 160 senior auditors, I explore the effects motivated reasoning (outcome goal vs. no outcome goal) and accountability (outcome accountability vs. judgment accountability) have on determining internal control effectiveness. I posit that AS No. 5 encourages auditors to have an outcome-motivated goal when conducting internal control audits, which encourages information seeking behaviors. These information seeking behaviors encourage the auditor to attend more to confirmatory information that supports their motivated goal more than information that conflicts with the motivated goal. I hypothesize that auditors who conduct integrated audits are more likely to rate internal control effectiveness higher compared to auditors conducting a non-integrated audit. I also hypothesize that having a judgment based accountability will help to mitigate the biased effects when auditors have outcome-motivated goals.
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DeBruine, Marinus. "An agency-theoretic analysis of the external auditor's use of the internal auditor in conducting the financial audit". The Ohio State University, 1991. http://rave.ohiolink.edu/etdc/view?acc_num=osu1272493408.
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Muchmore, Marcia A. "Internal state language, attachment and externalizing psychopathology in preschool boys /". Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/9108.
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Taylor, Scott. "Internal metabolic state and metabolic costs in human motor control". Thesis, Imperial College London, 2014. http://hdl.handle.net/10044/1/55145.
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The brain controls behaviour and has to manage the body’s resources (including energy) at the same time. How the brain coordinates and combines computations for controlling behaviour in response to metabolic state is little understood. I examined internal metabolic state and its role in motor coordination. I found that internal metabolic state modulates human motor coordination, with a lower energy expenditure associated with performing a velocity-controlled centre-out reaching task when in a low metabolic state. One approach to understanding human motor coordination is to consider motor cost functions. Many cost functions have been proposed yet the form and implementation of the cost function in the human motor system remains largely unknown. I have shown how an approximately quadratic metabolic energy cost function can be derived from the physiological properties of muscles and muscle fibres, producing a biophysically plausible cost of motor control. I then used this cost function to predict the manner in which coordination would change during an isometric force production task. I showed my predictions were correct, with motor effort shifting from muscles with higher metabolic energy costs towards muscles with lower metabolic energy costs. I examined the effect of internal metabolic state on muscle fibre recruitment regimes. I found no significant effect here, suggesting that fibre recruitment is computed in an independent manner to muscle coordination and supporting hierarchical control of human motor coordination. To directly uncover the composite cost function of reaching movements, I used model based inverse optimal control to show how differences in hand reaching trajectories between metabolic states can be described by a single parameter representing a trade-off between motor variability and energy expenditure.
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Edey, Rosanna. "The role of human movement kinematics in internal state inference". Thesis, Birkbeck (University of London), 2017. http://bbktheses.da.ulcc.ac.uk/311/.
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The kinematics of our movements reflect our internal (mental and affective) states. This thesis tests the hypothesis that these kinematic signals contribute to judgments about others’ internal states through models based on our own actions. Chapter 1 details the theoretical background and previous literature that motivates this hypothesis. Chapter 2 (typical adults) and 3 (typical adolescents) test the hypothesis that we use models of our own action kinematics to make judgments about others’ affective states. Both experiments support the hypothesis by demonstrating that differences in one’s own typical action kinematics determine the perceived intensity of affective states of observed point-light walkers. Chapters 4, 5, and 6 examine the hypothesis that atypical movement kinematics in autism spectrum disorder (autism) contribute to social communication difficulties. Chapters 4 and 5 measure two basic skills required to make internal state judgments from observing others’ actions: visual time perception and sensitivity to kinematic signals that describe ‘natural’ motion. Both studies find no deficits in the autism group compared to the typically developed group – and some enhanced abilities – suggesting that these basic skills are intact. However, Chapter 6 demonstrates that typically developed individuals are impaired at reading mental states from autistic actions, suggesting that atypical movement kinematics may be partly contributing to bi-directional communicative difficulties experienced between individuals with autism and their typical peers. Chapter 7 investigates whether differences in movement kinematics early in development are associated with later social skills in a group of infants at high- or low-risk of developing autism. Indeed, movement kinematics at 10 months of age predicts social abilities at 14 months of age, demonstrating the value of kinematic markers for predicting social functioning and possibly disorder. Chapter 8 summarises the studies presented in this thesis, which show support for the hypothesis that we judge others’ internal states through models based on our own actions.
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Ke, Zhang. "Using Augmented-Reality for Visualizing a Social Robot’s Internal State". Thesis, KTH, Skolan för elektroteknik och datavetenskap (EECS), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-288144.
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Humans are very good at conveying when something is lost or misinterpreted in communication by using social cues like facial expressions or changes in prosody. However, these methods are usually not applicable for most robots, which are appearance constrained and vocality constrained. This is also one of the key factors that restrain the efficiency of Human-Robot Interaction (HRI). In this project, we explore a novel paradigm for enhancing the perception of the robot’s internal states using augmented reality (AR). A series of visualization interfaces augmenting either the environment, robot, or target object are implemented and evaluated through a user study. We found that AR visualization improved efficiency and motion predictability over a control group in which there is no visualization. The project shows not only the potential of AR visualizing as a bridge coordinating human and robot, but also a promising future of applications visualising robot’s internal states.Människor är mycket bra på att förmedla när något går förlorat eller tolkas felaktigt i kommunikationen genom att använda sociala ledtrådar som ansiktsuttryck eller förändringar i prosodi. Dessa metoder är dock vanligtvis inte tillämpliga för de flesta robotar, vilka är begränsade till utseendet och begränsad vokalitet. Detta är också en av nyckelfaktorerna som begränsar effektiviteten i Human-Robot Interaction (HRI). I detta projekt utforskar vi ett nytt paradigm för att förbättra uppfattningen om robotens interna tillstånd med hjälp av augmented reality (AR). En serie visualiseringsgränssnitt som förstärker antingen miljön, roboten eller målobjektet implementeras och utvärderas genom en användarstudie. Vi fann att AR-visualisering förbättrade effektiviteten och rörelsesförutsägbarheten över en kontrollgrupp där det inte finns någon visualisering. Projektet visar inte bara potentialen för AR- visualisering som en bro som koordinerar människa och robot utan också en lovande framtid för applikationer som visualiserar robotens interna tillstånd.
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Fenstererová, Klára. "Interní audit obchodníka s cennými papíry". Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4166.
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First part of this thesis content basic information about an audit, its history and present, relation between internal and external audit, an internal audit and its function, an Internal Auditor. Separate part is applied to risk management. Second part of this thesis characterize a company, the securities trader, present specifics of an internal audit and risk management in this company and briefly clarify a conception of a capital adequacy. Further describe execution of an internal audit and risk management, judge their benefits for the company and content suggestions for more efficient execution and usage of an internal audit and risk management.
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Ntsiful, Samuel y Makiwa Mwenechanya. "The Independence and Objectivity of the Internal Auditor in the Discharge of his/her Professional Responsibilities : Evidence from the Reserve Bank of Malawi". Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-7849.
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Independence and objectivity are the cornerstones of the auditing profession. Even though internal auditing is generally not mandatory for companies to set up, its importance these days has increased phenomenally due to the fact that it assists companies to systematically evaluate and improve their risk management, internal controls and governance processes. Internal auditors are therefore expected to be independent and objective in order to provide unbiased and reliable reports, and to win the trust and confidence of people though admittedly, independence and objectivity are not easy to achieve in reality since the internal auditors are employees of the company they audit and report on. The purpose of this study was thus, to critically investigate if independence and objectivity can truly be achieved in practice by employing a case study of the Reserve Bank of Malawi (RBM). Accordingly, empirical data was gathered from the above-mentioned bank via the administration of questionnaire to seven internal auditors. The study revealed through a qualitative content analysis of the data collected that, the internal auditors of RBM are indeed independent and objective in their profession because the bank has instituted the right organizational structures and the Internal Audit Department has made tremendous effort in complying with best practices in the internal audit profession. This has created a proper work environment as well as developed an appropriate attitude within staff that has allowed a high level of independence and objectivity to be achieved. Based on the evidence of RBM, we can therefore say that the independence and objectivity of an internal auditor can truly be achieved in practice.
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Benz, Sophia [Verfasser] y Andreas [Akademischer Betreuer] Hasenclever. "Tour de Force : From State-Based to Non-State Internal Fighting / Sophia Benz ; Betreuer: Andreas Hasenclever". Tübingen : Universitätsbibliothek Tübingen, 2015. http://d-nb.info/1197058192/34.
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Yaqub, N. O. "State intervention in an economy : the case of the Nigerian state in the automobile industry". Thesis, University of Sussex, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.240273.
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Shepherd, James Ellison. "An internal state variable based constitutive model for semi-crystalline polymers". Thesis, Georgia Institute of Technology, 2002. http://hdl.handle.net/1853/17638.
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Løvlid, Rikke Amilde. "Internal Models as Echo State Networks : Learning to Execute Arm Movements". Doctoral thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for datateknikk og informasjonsvitenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-23554.
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As robots are becoming more and more complex, with higher degrees-of-freedom, lighter limbs, and springy joints, it becomes harder to control their movements. New approaches, inspired from neuroscience, are attracting increased attention among computer scientists dealing with motor control. The focus in this thesis is on how robots can learn to control their limbs by learning how their bodies work, i.e., by learning internal models of their motor apparatus. Inspiration from cerebellar research combined with concepts from traditional control theory has been used as a basis. The research in the thesis is twofold. First, we investigate how internal models can be used to solve different control problems. In particular, we consider how to handle delays in the sensory-motor-loop and how to realize bimanual coordination. Second, we study how the internal models can be represented and learned. This includes how to choose movements to learn from in order to learn as much of the internal model as possible and how to actually learn the training movement. A simple simulator is used in the experiments and the simulator’s internal models were implemented as echo state networks (ESNs), a relatively new and promising type of recurrent neural networks. The simulator learns internal modes of his motor apparatus by imitating human motion. Human motion data was recorded and the task of the simulator’s control system is to generate motor commands that result in the simulator replicating the recorded movement. From the experiments we conclude that using ESNs for representing and learning internal models looks promising. With an ESN we are able to generalize to imitating novel movements, and we demonstrate that it is able to learn various bimanual coordination patterns. However, training ESNs is challenging and a major contribution from this thesis is a novel training method that works particularly well in our application. The thesis also contributes to how different internal models can be used and trained together.
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Hawley, Michael. "Temperature and internal state dependence of ultralow energy ion-neutral reactions". Diss., The University of Arizona, 1991. http://hdl.handle.net/10150/185560.
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This dissertation presents results on the study of the temperature and internal state dependence of ion-neutral reactions. The free jet flow technique is used to measure rate coefficients for several reactions at ultralow collision energies near 1 K. The technique, and the unique considerations of free jet flow are considered. The method of analysis of the data obtained from the free jet reactor is also presented. The measurement of reaction rate coefficients for several fast reactions is reported. These studies demonstrate the utility of the technique as various types of reactions which occur at the collision rate are studied. Reactions which do not occur at the collision rate have also been studied. Several slow reaction rate coefficients of the atomic ion AR⁺ are measured, and the data acquired from the free jet flow reactor aids in the elucidation of the reaction mechanisms for these systems. The slow reaction between C₂H₂⁺ and H₂ is also considered, and a theory to account for its unusual temperature dependence is presented which depends heavily on the formation of a long lived collision complex. The experimental rate coefficients for three body association reactions of the rare gas atomic ions Ar⁺, Kr⁺ and Xe⁺ are presented. The experimental results in this case show very large rate coefficients which cannot be explained satisfactorily by any current theories. Using resonantly enhanced multiphoton ionization to create quantum state specific ions, the measurement of rate coefficients for selected vibrational states of molecular ions and spin orbit states of atomic ions are reported. Observed effects for vibrational excitation of molecular ions and spin-orbit excitation of atomic ions are discussed. Finally, the production and subsequent dynamics of negative ions by electron attachment are examined. The electrons are produced from a high resolution source by using two color resonantly enhanced multiphoton ionization spectroscopy on a suitable precursor.
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Velazquez, Paul. "Sanctioned State: the Effects of International Sanctions on Iran's Internal Politics". Thesis, Monterey, California. Naval Postgraduate School, 2012. http://hdl.handle.net/10945/7423.
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Iran is a clear obstacle to U.S. hegemony in the Middle East. Iran has embraced a balancing role to the United States, and has survived (and even thrived) in spite of heavy international pressure to adhere to international norms. This international pressure is largely directed against Irans lack of transparency in regard to its nuclear program. Iran has faced unilateral U.S. sanctions since the 1979 Islamic Revolution. One of the arguments in favor of imposing sanctions on states outside international norms is the desire to effect change upon the targeted state. This thesis explores the relation between sanctions imposed on Iran, the rise of the Iranian reform movement and the resurgence of conservatives. By exploring the relationship between the aforementioned variables, this thesis seeks to make a determination as to what effect sanctions had on Irans internal politics and industry, with particular focus on Irans reform movement and subsequent conservative resurgence.
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Cadotte, Jill R. "Internal Auditor Role Conflicts and Coping: A Study of the Relationships Between Issue Severity, Perceived Organizational Support, Implicit Beliefs, and Coping Strategy". Case Western Reserve University School of Graduate Studies / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=case1619524586343495.
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Hallström, Viktor y Emma Strand. "THE RISKS OF ENVIRONMENTAL ACTIVITIES : How are these risks handled by the corporate governance and the external auditor?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-25338.
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The purpose of this study is to examine external auditors´ current practices when performing an audit of companies with environmentally hazardous activities, i.e. if the environmental risks are taken into account by the auditor of an audit. To understand what the auditors should review, this study also examines how these companies control their environmental risks. A qualitative method has been conducted based on ten semi-structured interviews, consisting of auditors experienced in auditing industrial companies as well as corporate managers of the largest industrial companies within the Stockholm Stock Exchange. Furthermore, information has also been obtained from annual reports of the companies. This study shows that the auditors` practices, when conducting audits of environmental hazardous companies, do not include a comprehensive investigation of risks arising from environmental hazardous activities. Furthermore, the study shows that big, listed industrial companies have a strong internal control that manages their environmental risks. The companies are aware that they are exposed to risks due to their operations and they are taking adequate actions to control them such as different management systems.
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Hirschl, Brian William. "Fraud Inquiry: The Impact of Written Response on Reporting Intentions (Scholarly Essay included)". Ohio University Honors Tutorial College / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1556211421973162.
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Stone, Tonya Williams. "Multiscale friction using a nested internal state variable model for particulate materials". Diss., Mississippi State : Mississippi State University, 2009. http://library.msstate.edu/etd/show.asp?etd=etd-12172008-002750.
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Zhang, Mo [Verfasser] y Nicolas [Akademischer Betreuer] Gompel. "Internal state-dependent neuromodulation in Drosophila melanogaster / Mo Zhang ; Betreuer: Nicolas Gompel". München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2016. http://d-nb.info/1149509988/34.
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McCabe, Joan L. Roth. "Internal state language, attachment and social engagement in 4-year-old children /". Thesis, Connect to this title online; UW restricted, 1998. http://hdl.handle.net/1773/9048.
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Pippert, John Marvin. "Return migration: socioeconomic determinants for state in- migration". Diss., Virginia Polytechnic Institute and State University, 1985. http://hdl.handle.net/10919/76474.
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The central concern of this study is to determine the role of return migration in the changing economic and noneconomic determinants of state in-migration. It was hypothesized that the transition from primarily economic to noneconomic determinants of in-migration in the United States in the last decade was directly related to changes in the components of the migration stream itself; that is, that an increasing proportion of return migrants in the in-migration stream contributes to the movement toward noneconomic reasons for migrating.
This study compares the selective characteristics of lifetime and five-year non migrants, and primary, secondary and return migrants using Public Use Sample data for 1960, 1970, and 1980. In addition, it analyzes four economic and six noneconomic determinants of migration for 1970 and 1980 usinq a data set that includes published data on state migration and socioeconomic characteristics.
An analysis of the selectivities of migration has both supported and rejected existing literature. In a comparison of migrants and non migrants, migrants tend to be younger, better educated persons from white collar occupations with higher incomes and smaller households than non migrants. When migrant types are compared, return migrants tend not to be as well off as other migrants socioeconomically. They tend to have lower education, come from blue collar occupations, have larger households, be a little older and have less income than other migrants. The most significant finding is the distinction of five-year from lifetime nonmigrants.
The regression analysis on the determinants of state in-migration reveals that there has been a shift from economic to noneconomic reasons for migrating from 1970 to 1980. In addition, the relative proportion of primary, secondary and return migration has changed over time. Contrary to the hypothesis, however, the trend from economic to noneconomic determinants of migration has not been related to changes in the proportion of return this study points to the relationship migration in the stream. Rather, further research that investigates between secondary migration and the changing determinants of state in-migration.Ph. D.
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CHOU, CHIEN-YU y 周千玉. "Internal Audit Function and Internal Auditor Characteristics". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/2f22s4.
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碩士國立臺北大學
會計學系
107
With the advancement of information technology, corporations now face a high-tech, high-risk, ever-changing international market. The role of internal auditors has transformed from corruption investigators to trusted consultants. From the singular, traditional purpose of enforcing corporate policies and processes, internal auditing evolved into a multi-purpose operation including risk assessment and objective assurance. This study aimed to understand the current ecology of the auditing industry, and thus provide guidelines for more efficient planning and increasing the value of the operation. In particular, it explored the functionalities of internal auditing and characteristics of the auditors, such as the auditor’s level of position, the number of auditors, and whether the auditors held position other than auditing.Data were collected from 386 questionnaires (effective out of 643 sent out) designed according to relevant academic researches, while also taking into considerations current regulations and industry practices. Analysis of the results showed a strong, positive correlation between the functions of internal auditing and audit management. In contrast, the functions of auditing did not have a significant correlation to either the number of auditors or whether the auditors held other positions.
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Amoomo, Natanael. "Factors contributing to the effectiveness of audit committees at selected Namibian state owned enterprises". Diss., 2018. http://hdl.handle.net/10500/25541.
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Audit committees (ACs) can enhance corporate governance in the public sector, particularly in State Owned Enterprises (SOEs). This study adopted a qualitative research approach to identify factors contributing to the effectiveness of ACs in selected Namibian SOEs to provide sound corporate governance. The empirical data was collected primarily through semi-structured interviews with participants as well as from field notes and company documents. The study highlighted certain AC characteristics and practices contributing to the effectiveness of ACs in selected Namibian SOEs to provide sound corporate governance. The mandate, composition, managing the activities of the AC, performance assessment of the members of the AC and reporting of the AC if applied correctly can enhance effectiveness of ACs. The study also highlighted weaknesses, suggesting that some of the ACs needed improvement in order to enhance corporate governance at SOEs.College of Accounting Sciences
M. Phil. (Accounting Sciences)