Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 54 for “"Internal audit"”.
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The derivation of a computer system to aid the internal audit planning process in large internal audit departments
… system to aid the planning process in large internal audit departments. The ultimate outcome was a sophisticated computerised planning system based around a formula, but with the important additions being able to plan at both audit subject and control objective levels and take into account …
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Internal Audit, Internal Control and Organizational Culture
For over a century the role of the internal auditor has been recognized as a special role within organizations that provided important support to the organization. The importance of this support has been growing over the century. In particular internal audit is considered to encompass the audit of …
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The internal audit role during mergers & acquisitions: the European Union experience
… shareholders of the firms. On the other hand, internal audit has evolved dramatically during the last years from its traditional role of control orientation to a more proactive, risk based and consultancy role. But despite this evolution, empirical evidence showed that internal audit function …
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The roles of Internal Audit Function in enhancing Risk Management at ZSSF
The study attempted to discover the role of Internal Auditors in enhancing risk management at ZSSF. The analysis reviews the internal audit status on risk management, the impending factors hindering the performance of internal audit function and the safeguard needed to be built to enable internal …
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The use of internal audit findings in governmental organizations : an experimental study
… a theory for examining the phenomenon of internal audit. TCE is concerned with economizing or choosing the lowest cost option from buy and make alternatives. With the buy or market alternative, costs are kept low by competition. However, with the make or in-house alternative, costs are …
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Voluntary Adoption of Internal Audit by NASDAQ Firms and its Impact on Financial Reporting
<p>While regulators recognize internal audit as an important governance function, the recent rejection by managers of NASDAQ firms of a proposal that would require NASDAQ listed firms to have an internal audit function indicates that management may not have the same regard for internal audit and …
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Factors Influencing Internal Audit Operations in Electoral Bodies:An Empirical Analysis of Tanzania Electoral Commission
… this study was to analyse factors that influence internal audit operations in electoral bodies. Specifically, the study aimed at identifying the extent to which internal audit standards are adhered to at NEC; find out challenges facing effectiveness in internal audit at NEC, as well as find out …
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Impact of internal audit management on public sector administration in the North West Province
… Treasury Regulation had considerable impact in Internal Auditing in the South African public due to legislative requirements. Section 38 of the PFMA states that an Accounting Officer of the department must ensure that a system of internal audit exists within his/her department. The mandate- of …
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The effectiveness and value of internal audit in financial institutions: Evidence from qualitative research.
Effective and value generating internal audit activities have long been contested because they play a key part in the achievement of a financial institution’s objectives. Internal audit’s systematic risk‐orientated approach to evaluate and improve a financial institution’s risk management and …
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The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Judgments
<p>This study examines the effects of internal audit reports issued to external stakeholders (the public) and internal audit reporting relationship types on internal auditors’ judgments. I use a 4 x 2 between-subjects experiment and practicing internal auditors as participants. I manipulate …
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FACTORS INFLUENCING INTERNAL AUDIT OPERATIONS IN ELECTORAL BODIES: AN EMPIRICAL ANALYSIS OF TANZANIA ELECTORAL COMMISSION
… this study was to analyse factors that influence internal audit operations in electoral bodies. Specifically, the study aimed at identifying the extent to which internal audit standards are adhered to at NEC; find out challenges facing effectiveness in internal audit at NEC, as well as find out …
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Outsourcing the internal audit function with special reference to the UK public and private sectors
… recently become a target for outsourcing is the internal audit function. This thesis incorporates a comprehensive literature review on the subject of outsourcing in general and that of internal audit in particular. It also includes a detailed analysis of data from a survey that was carried-out in …
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The positioning and suitability of the internal audit function to perform the assessment of organisational culture
… of the positioning and suitability of the Internal Audit Function (IAF) to perform the assessment of organisational culture within their entities. Literature relating to management science, social psychology and the Internal audit profession was analysed prior to conducting interviews with …
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Framework for improving internal audit effectiveness in supply chain management fraud prevension in the Gauteng Provicial Treasury.
Amongst other roles, the internal audit function should provide assurance that the internal controls that are in place are adequate to mitigate fraud risk, and to ensure that the supply chain management goals in the public sector are met. However, the role of internal audit as a management control …
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INTERNAL AUDIT AND CONTROL FUNCTION AND PROCUREMENT FRAUD IN HIGHER EDUCATION INSTITUTIONS: EVIDENCE FROM AN EMERGING ECONOMY
This thesis investigated the effectiveness of internal audit and control function in reducing procurement fraud in higher education institutions in an emerging economy of Ghana. Ghana is one of the African countries, which is most affected by the cankers of fraud and corruption. Earlier studies …
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The effectiveness of internal auditing in the public sector in Zambia.
… aims at examining factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality audit work. …
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The effectiveness of internal auditing in the public sector in Zambia.
… aims at examining factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality audit work. …
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Vidaus audito poveikis bendrojo lavinimo mokyklos ugdymo kokybės kėlimui /
… and looks for ways to improve it. School’s internal audit covers a variety of people (teachers, pupils, parents ) from the educational institution, provides perspective, what it should be. This information is very important for the educational institution's improvement. Schools internal …
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The Role Of Independence In The Effectiveness Of Continuous Auditing
… I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the …
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