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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 22 for “"internal auditing"”.
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The Nature of Internal Auditing
… addresses itself to aspects of the nature of internal auditing. Perhaps we can make this title still more meaningful by focusing on the key terms used. The nature oft - that is the es's~ntial qualities or the general characteristics of something, here it is an activity. 'Internal' - this term …
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An internal auditing innovation decision: statistical sampling
… the auditor has to choose appropriate auditing technologies and procedures. This audit choice problem has been explored from several perspectives. However, it has not been viewed as an innovation process. This dissertation reports the results of an innovation decision study in internal …
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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
The need for a conceptual framework for auditing to guide the development of auditing standards and practice on a consistent and theoretically sound basis has been recognised by many practitioners and academicians. This need seems to be even stronger in the case of internal auditing. Thus, one …
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Evaluating the effectiveness of internal auditing in municipalities in Israel
… research is to evaluate the effectiveness of internal auditing in municipalities in Israel, as perceived by different groups of users. A model to evaluate effectiveness was developed, followed by the preparation of a self-administered questionnaire of the Likert type. After pilot testing, the …
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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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Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture
<p>While the internal auditing function (IAF) has been studied extensively in publicly traded firms, relatively little is known about the function and related outcomes among privately held family businesses. However, family businesses play a leading role in economic production and employment in the …
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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 Analysis of Internal Auditing as a Mechanism for Detecting and Preventing Supply Chain Management Fraud in the Public Sector
… main problem is systemic lapses when it comes to internal processes. This is particularly seen in relation to the supply chain, where internal lapses are fully expressed. Public financial management policies such as the Municipal Finance Management Act (No. 56, 2003) and the Public Finance …
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Analysis of the Effects of Georgia House Bill 1113 (2008): A Case Study of the Georgia Institute of Technology’s Department of Internal Auditing
… continues to have a significant impact on the internal auditing function of this state’s public colleges and universities.</p> <p>For this reason, the purpose of this research is to inform public administrators, particularly those working within the University System of Georgia, about the …
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Use of data analysis techniques by small and medium-sized audit practices
… Degree of Master of Accounting specialising in Internal Auditing, Durban University of Technology, Durban, South Africa, 2021.
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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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A comparison of perceived importance of factors that have an impact on audit effectiveness in higher education institutions
… on audit effectiveness is relevant to the entire internal auditing profession, because communication of its Professional Standards to those higher in the organization is necessary for the audit function to be carried out effectively. A study was designed to determine if perceptions of relative …
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An Assessment of Texas State Government: Implementation of Enterprise Risk Management Principles
… management, strategic planning and management internal control models. The 2003 release of the draft of the COSO Enterprise Risk Management Framework is very timely. In the opinion of many in Texas state government internal auditing professionals, the reporting requirements of Sarbanes-Oxley …
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Effectiveness of the financial management practices by high school principals promoting teaching and learning in eSwatini
… continuous financial management training; and internal auditing to be used as a preventative control measure as main strategies to improve school financial management. The recommendation was that they manage school finances together with School Management Teams.
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The disclosure of outsourcing activities: a case of Saudi Arabian listed companies
… outsourced activities in their annual reports: internal auditing, information technology and customer services; and to not disclose two types: marketing activities and operational activities. The study found six managerial determinants of disclosure, and four of non-disclosure. It also …
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An investigation of organizational-professional conflict in management accounting
… professions, including public accounting and internal auditing, as well as engineering and other non-accounting professions. Until now, however, the antecedents and consequences of OPC have not been studied in the emerging profession of management accounting. Questionnaires were mailed to 599 …
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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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