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Showing 1 to 20 of 26 for “"Internal auditors"”.
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A Field Study Concerning the Role of Internal Auditors
Made available in DSpace on 2014-12-11T21:53:14Z (GMT). No. of bitstreams: 1 7212134.pdf: 7106345 bytes, checksum: aa0361a0a22a73f1b7736a36e50fb613 (MD5) Previous issue date: 1971
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THE IMPACT OF INTERNAL AUDITORS' PROFESSIONAL AND SOCIAL AFFILIATIONS ON FINANCIAL REPORTING QUALITY
<p>The internal audit function is a critical component of strong corporate governance, along with firm management, the audit committee, and the external auditor (Hermanson & Rittenberg, 2003; Gramling, Maletta, Schneider, & Church, 2004). A potential threat to this strong corporate governance is …
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Internal Auditors and Service Delivery in South African Local Government : a Limpopo Province Perspective
… the protests as evidence of deficient or absent internal controls and governance principles, or a lack of will to apply those controls that are in place. These protests are occurring despite the South African Government having brought into effect legislation such as the Municipal Finance …
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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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An analysis of the effectiveness of internal audits in government: a case study of five (05) selected government ministries in Lusaka district.
Internal audit is an important part of public sector performance and enforcement of control systems. It includes among other things financial management to ensure that public funds are Used for the intended purpose whilst following the standard procedures. This research examines the sufficiency and …
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An analysis of the effectiveness of internal audits in government: a case study of five (05) selected government ministries in Lusaka district.
Internal audit is an important part of public sector performance and enforcement of control systems. It includes among other things financial management to ensure that public funds are Used for the intended purpose whilst following the standard procedures. This research examines the sufficiency and …
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The Effect of Nondiagnostic Information on Internal Auditor Skepticism: Capturing the Dilution Effect
<p>Internal auditors assigned to assess internal controls over financial reporting incorporate irrelevant information into their judgment, showing decreased skepticism when irrelevant information contradicts preconceived stereotypes of management, known as the dilution effect and attributed to the …
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A conceptual framework for internal auditing : an empirical examination of the perception and practice of internal auditing - Egypt as a field of study
… need seems to be even stronger in the case of internal auditing. Thus, one major objective of the research is to take a step towards developing a widely accepted conceptual model that encompass the different concepts, identify the main objectives, define the functions, and explain the different …
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The Effects of Audit Committee Financial Accounting Expertise and Recognition versus Disclosure on Chief Audit Executives' Tolerance for Financial Misstatements
<p>The present study examines and finds that internal auditors, particularly Chief Audit Executives, recognize financial accounting expertise as a significant base of audit committee (AC) power in the financial reporting process. However, such an AC expertise (i.e., financial accounting expertise) …
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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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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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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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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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Challenges Facing Internal Auditing in Financial Control in Local Government Authorities in Tanzania: The Case of Dodoma Municipality
… funds notwithstanding the work done by the internal auditing in LGAs coupled with the government efforts to ensure proper utilization of public funds. This study was conducted in order to meet three specific objectives, namely; to understand the mechanism used by LGAs in auditing activities, …
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An internal auditing innovation decision: statistical sampling
… the results of an innovation decision study in internal auditing. Hypotheses of associations between the internal auditor’s decision to use statistical sampling and the perceived characteristics of statistical sampling are derived from Rogers’ <i>Innovation Diffusion</i> model (Everett Rogers, …
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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 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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Investigating the factors affecting budget implementation in the Namibian Ministry of Home Affairs and Immigration
… Control admin officers, Accountants and internal auditors, Budget Assistants and HR personnel. Out of a population of 50 employees directly working with budgets, 44 employees f01med the representative sample. Purposive sampling was used to select the sample to ensure that only …
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An Experimental Analysis of the Impact of Goal Orientation, Ethical Orientation, and Personality Traits on Managers' And Accountants' Abilities to Recognize Misappropriation of Assets
… accounting course for their MBA program and internal auditors from a variety of organizations. Findings in the study show that accounting students assessed the possibility that fraud was in progress at a higher level than the management students, suggesting that the accounting students …
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