Exploration Of A Theory Of Internal Audit

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Exploration of a Theory of Internal Audit

Author : Walter Hendricus Adrianus Swinkels
Publisher : Eburon Uitgeverij B.V.
ISBN 13 : 9059727010
Total Pages : 243 pages
Book Rating : 4.0/5 (597 download)

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Book Synopsis Exploration of a Theory of Internal Audit by : Walter Hendricus Adrianus Swinkels

Download or read book Exploration of a Theory of Internal Audit written by Walter Hendricus Adrianus Swinkels and published by Eburon Uitgeverij B.V.. This book was released on 2012 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Scandals have undermined investor confidence in the management of firms and drawn global attention to how Management Boards of public firms are in-control of their operations. These scandals cleared the way for corporate governance committees to define new requirements on the control systems of public firms. However, the requirements of these committees did not prevent new problems with a number of firms, some of which published an in-control statement. This raises questions with respect to the effectiveness and completeness of the control of these firms, suggesting that possible quintessential elements or aspects are missing. The internal audit profession has been involved only indirectly in the discussion on corporate governance in the Netherlands. This thesis explores a theory of internal audit in relation to the nature and the control systems of Dutch public listed firms. This thesis explores literature and current practices to obtain a clear view of internal audits theoretical and practical contributions to the reasons of existence and scope of work in the control system of a firm"--Cover.

Internal Auditing

Author : Richard Cascarino
Publisher : Juta and Company Ltd
ISBN 13 : 9780702172694
Total Pages : 454 pages
Book Rating : 4.1/5 (726 download)

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Book Synopsis Internal Auditing by : Richard Cascarino

Download or read book Internal Auditing written by Richard Cascarino and published by Juta and Company Ltd. This book was released on 2007-04 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book & CD. This book is designed primarily for undergraduate and postgraduate students intending to pursue a career in internal auditing, as well as those chartered accountants with a specialist interest in governance and control issues. This book covers the basic concepts, philosophy and principles underlying the practice of internal auditing -- the relationships between the internal auditor, management and the external auditor. In addition, the student will gain a knowledge and understanding of the nature of an organisation. Risk management and the role of internal auditing in managing organisational risks in the context of current developments in corporate governance in both the public and private sectors are dealt with. The book is now prescribed for those studying for the Certified Internal Auditor professional qualification since it addresses the syllabus requirements of the Institute of Internal Auditors (IIA) and the Standards for the Professional Practice of Internal Auditing and Competency Framework for Internal Auditors. This book represents a practical integrated approach to the Institute of Internal Auditors' recommended internal audit approach, and may be implemented within an internal audit department in a cost-effective manner. Accordingly, the text may be useful as a reference manual for internal audits in practice.

Internal Auditing Theory--A Systems View

Author : G A Swanson
Publisher : Praeger
ISBN 13 : 089930608X
Total Pages : 0 pages
Book Rating : 4.8/5 (993 download)

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Book Synopsis Internal Auditing Theory--A Systems View by : G A Swanson

Download or read book Internal Auditing Theory--A Systems View written by G A Swanson and published by Praeger. This book was released on 1991-05-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this work, G.A. Swanson and Hugh Marsh present an interpretive and analytical study of the function of internal auditing, not only from the viewpoint of its role in an organization, but also in regard to the role it plays in the economics of societies and governments. They create a theory of internal auditing and place it within the context of a scientific conceptual framework called Living Systems Theory. Using this approach, they are able to provide a basis for developing a systematic theoretical framework of internal auditing, as well as a theory based on observable, measurable entities. The book begins with a survey of the auditing profession and an introduction to the basic principles of the Living Systems Theory. From this base, Swanson and Marsh discuss a series of specific issues and areas of concern in internal auditing, including its functions, profession, and history, and its professional standards. Subsequent chapters address such topics as money-information, non-monetary quantitative information, estimating compound measurement and forecasting error, non-quantitative assessments, concrete process analysis and living systems process analysis, and ethics. Throughout the book, Swanson and Marsh identify the advantages of using the living systems theory to advance the knowledge and understanding of organizations, and also propose a higher level of internal audit functions that can advance modern societies. This work will be an important tool for members of the accounting and auditing professions, for students of business and accounting practices, and for professionals in other business and finance positions.

Cutting Edge Internal Auditing

Author : Jeffrey Ridley
Publisher : John Wiley & Sons
ISBN 13 : 0470756276
Total Pages : 486 pages
Book Rating : 4.4/5 (77 download)

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Book Synopsis Cutting Edge Internal Auditing by : Jeffrey Ridley

Download or read book Cutting Edge Internal Auditing written by Jeffrey Ridley and published by John Wiley & Sons. This book was released on 2008-04-30 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cutting Edge Internal Auditing provides guidance and knowledge for every internal auditor, encouraging each to pioneer new ground in the development of their professional practices in all risk management, control and governance processes. Serving as an excellent reference guide that develops a pattern of internal auditing now and for the future, this book explores the concept of 'cutting edge' internal auditing as an imaginative adventure: demonstrating how this has influenced and will continue to influence the development of professionalism in internal auditing. Built on the foundations of Jeffrey Ridley's extensive internal auditing experience across the public and private sectors, the author uses his articles and research to explore and develop the motivations, goals and categories of innovation in internal auditing today. It develops and brings up to date an imaginative internal auditing model, created and used by the author in the early 1980s, drawing on research and guidance by The Institute of Internal Auditors Inc., its Research Foundation and the Institute of Internal Auditors - UK and Ireland. Each chapter stands alone by focusing on an individual internal auditing theme, considered from both the perspective of internal auditing and its customers to suggest an appropriate vision as a goal for every internal audit activity. Each chapter also includes self-assessment questions to challenge the readers understanding of its messages. Companion website contains some of the author's training slides and seventy case studies, many written by leading internal audit practitioners, this book creates a vision for future cutting edge internal auditing.

Enterprise Resource Planning, Corporate Governance and Internal Auditing

Author : Hany Elbardan
Publisher : Springer
ISBN 13 : 3319549901
Total Pages : 446 pages
Book Rating : 4.3/5 (195 download)

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Book Synopsis Enterprise Resource Planning, Corporate Governance and Internal Auditing by : Hany Elbardan

Download or read book Enterprise Resource Planning, Corporate Governance and Internal Auditing written by Hany Elbardan and published by Springer. This book was released on 2017-07-06 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates how corporate governance is directing the internal audit function (IAF) adaptation as a response to enterprise resource planning (ERP) systems. To date, there is insufficient knowledge about the adaptations of the IAF, which are required if it is to maintain its essential role as a governance mechanism. This book extends the reader’s knowledge by exploring and theorising the adaptation of the IAF after ERP introduction and points towards future trends. Adopting an institutional approach, it analyses how the IAF responds to the external governance pressures and the internal pressures of the control logic following the introduction of an ERP system. Featuring data from two listed companies in the food and beverage sector and two large banks operating in Egypt, this volume will be of interest to researchers and academics in the field of financing and ERP systems in particular.

Corporate Governance

Author : Joe Christopher
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Corporate Governance by : Joe Christopher

Download or read book Corporate Governance written by Joe Christopher and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Agency theory underpins the concept of governance and the role of internal auditing. Recent studies question both the legitimacy and practicality of an agency oriented governance paradigm in determining an organization's control paradigm, arguing instead for a multi-theoretical approach to governance. This study explores this multi-theoretical proposition with a number of public universities throughout the world using a multiple case study approach to illustrate the concept of the changing control paradigm and its implications for internal auditing. The findings illustrates that the governance of public universities are informed by multiple theories and suggests that the theoretical foundation of internal audit should now also be aligned with a multi-theoretical approach to governance to achieve its role of enhancing governance. The study provides opportunities for further research with other industry sectors to explore the findings that have policy implications for redefining the governance control paradigm and theoretical foundations of control monitoring functions such as internal audit.

The Essential Guide to Internal Auditing

Author : K. H. Spencer Pickett
Publisher : John Wiley & Sons
ISBN 13 : 1119973821
Total Pages : 390 pages
Book Rating : 4.1/5 (199 download)

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Book Synopsis The Essential Guide to Internal Auditing by : K. H. Spencer Pickett

Download or read book The Essential Guide to Internal Auditing written by K. H. Spencer Pickett and published by John Wiley & Sons. This book was released on 2011-03-31 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Second Edition of The Essential Guide to Internal Auditing is a condensed version of the Handbook of Internal Auditing, Third Edition. It shows internal auditors and students in the field how to understand the audit context and how this context fits into the wider corporate agenda. The new context is set firmly within the corporate governance, risk management, and internal control arena. The new edition includes expanded coverage on risk management and is updated throughout to reflect the new IIA standards and current practice advisories. It also includes many helpful models, practical guidance and checklists.

Exploring the Scientific Landscape of Internal Audit Research

Author : Joel Behrend
Publisher :
ISBN 13 :
Total Pages : 65 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Exploring the Scientific Landscape of Internal Audit Research by : Joel Behrend

Download or read book Exploring the Scientific Landscape of Internal Audit Research written by Joel Behrend and published by . This book was released on 2019 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing the heavily increased attention on internal auditing in the post-SOX era, this paper aims to unravel the scientific metamorphosis of the topic within current accounting research, including the different scientific subareas that define it. In an attempt to extent the scant body of literature reviews that has focused on the internal audit function (IAF), we pursue an empirical approach to analyze the scientific structures and provide a variety of directions for future internal audit research. In this context, citation patterns extracted from 170 research articles published in five major accounting journals are being studied by combining co-citation and social network analysis in order to investigate different existing research domains of internal auditing and to discover the core work that has been done in this area. The scientific landscape of internal auditing can be characterized as profoundly fragmented and deeply rooted in different adjacent domains of accounting research. Identified subcategories from which research on internal auditing is derived can be summarized as Corporate Governance, Auditor Independence, Auditing Professionalization, Audit Committee Effectiveness, Reliance on Internal Auditing, Internal Control over Financial Reporting, and finally the Regulatory Framework. Additionally, results reveal the existence of a pivotal nucleus of research that emphasizes the increasingly important construct of internal audit quality. The focus of this study lies on the analysis of major accounting journals, namely The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Journal of Accounting Economics and Accounting, Organizations and Society and is restricted to the years from 1926 to 2016.

Brink's Modern Internal Auditing

Author : Robert R. Moeller
Publisher : John Wiley & Sons
ISBN 13 : 1119016983
Total Pages : 832 pages
Book Rating : 4.1/5 (19 download)

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Book Synopsis Brink's Modern Internal Auditing by : Robert R. Moeller

Download or read book Brink's Modern Internal Auditing written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2016-01-05 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt: The complete guide to internal auditing for the modern world Brink's Modern Internal Auditing: A Common Body of Knowledge, Eighth Edition covers the fundamental information that you need to make your role as internal auditor effective, efficient, and accurate. Originally written by one of the founders of internal auditing, Vic Brink and now fully updated and revised by internal controls and IT specialist, Robert Moeller, this new edition reflects the latest industry changes and legal revisions. This comprehensive resource has long been—and will continue to be—a critical reference for both new and seasoned internal auditors alike. Through the information provided in this inclusive text, you explore how to maximize your impact on your company by creating higher standards of professional conduct and greater protection against inefficiency, misconduct, illegal activity, and fraud. A key feature of this book is a detailed description of an internal audit Common Body of Knowledge (CBOK), key governance; risk and compliance topics that all internal auditors need to know and understand. There are informative discussions on how to plan and perform internal audits including the information technology (IT) security and control issues that impact all enterprises today. Modern internal auditing is presented as a standard-setting branch of business that elevates professional conduct and protects entities against fraud, misconduct, illegal activity, inefficiency, and other issues that could detract from success. Contribute to your company's productivity and responsible resource allocation through targeted auditing practices Ensure that internal control procedures are in place, are working, and are leveraged as needed to support your company's performance Access fully-updated information regarding the latest changes in the internal audit industry Rely upon a trusted reference for insight into key topics regarding the internal audit field Brink's Modern Internal Auditing: A Common Body of Knowledge, Eighth Editionpresents the comprehensive collection of information that internal auditors rely on to remain effective in their role.

The Internal Auditing Handbook

Author : K. H. Spencer Pickett
Publisher : Wiley
ISBN 13 : 9780470848630
Total Pages : 0 pages
Book Rating : 4.8/5 (486 download)

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Book Synopsis The Internal Auditing Handbook by : K. H. Spencer Pickett

Download or read book The Internal Auditing Handbook written by K. H. Spencer Pickett and published by Wiley. This book was released on 2003-10-17 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive publication serves as a complete guide to the theory and practice of internal auditing, although founded on professional audit theory, it seeks to incorporate the real life experiences of the audit practitioner. Spencer Pickett covers the conventional audit topics as well as many specialist areas such as computer audit, fraud investigations, value for money, managing change and establishing an audit function. The developing scope of the new corporate auditor's work is reflected in the diverse material that is contained in the book. New material includes: the new definition of internal audit issued by the Institute of Internal Auditors (IIA), a new set of professional auditing standards, new focus on risk management, the key role of auditors in corporate governance, and more emphasis on professionalism. The new edition will also have strong international dimension with coverage of key developments in audit, governance, risk management and control in the USA, Canada, Australia,, New Zealand, UK, Europe and Asia Pacific.

The Theories of Audit Expectations and the Expectations Gap

Author : Ecaterina Volosin
Publisher : GRIN Verlag
ISBN 13 : 3640192311
Total Pages : 33 pages
Book Rating : 4.6/5 (41 download)

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Book Synopsis The Theories of Audit Expectations and the Expectations Gap by : Ecaterina Volosin

Download or read book The Theories of Audit Expectations and the Expectations Gap written by Ecaterina Volosin and published by GRIN Verlag. This book was released on 2008-10 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essay deals with the demand for audit functions and the resulting expectations in auditors` work. The credibility of mandated disclosure of financial statements is the central issue for regulatory bodies attempting to protect the public interest. This requirement gives rise to a demand for auditing services. Since the beginning of the audit profession theories were made in order to specify and determine the audit functions. The agency-theory is associated with the conflicting interests of shareholders and management of a company, suggesting that the less-informed party (shareholders) will have a demand for information that monitors the behaviour of the better-informed manager. Thus, audits of financial reports would be one form of such information, providing the shareholders with independent assurance about the ongoing developments. The lending credibility theory is similar to the agency-theory and states that audited financial statements can enhance stakeholders` faith in management`s stewardship. Another theory is the theory of inspired confidence, whereby stakeholders demand accountability from the management as an exchange for their contribution to the company. The last discussed theory is the policeman theory which narrows auditor`s responsibilities to prevention and detection of fraud. All these theories describe the expectations the stakeholders have of the auditors, including protection against fraud, warning of future insolvency, general reassurance of financial well-being, safeguards for auditor independence and understanding of audit reports. Although these expectations seem to be rather natural, however, an audit expectations gap does exist based mostly on the diversity of views about the audit function. The gap exists between what the public expects the auditor to do and what the auditor can and should do. Several suggestions were made to narrow the expectations gap, as well as providing statutes in order to describe audit functions especially concerning the responsibility to detect and report errors and fraud. Seminar paper aus dem Jahr 2007 im Fachbereich Wirtschaft - Sonstiges, Note: 75% (1,0), University of Glamorgan (Business School), Veranstaltung: Issues in Auditing, 18 Quellen im Literaturverzeichnis.

Internal Auditing Effectiveness

Author : Rainer Lenz
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Internal Auditing Effectiveness by : Rainer Lenz

Download or read book Internal Auditing Effectiveness written by Rainer Lenz and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Subsequent to preceding literature research, access to multiple case studies was gained through a snapshot questionnaire. Sixteen semi-structured interviews of heads of Internal Audit (CAE) and members of Senior Management (SM) in the same organization were conducted. The interviews were recorded and transcribed, and data analysis software was used to explore the data. This research augments the understanding of Internal Auditing (IA) effectiveness by studying organizational, personal, and particularly interpersonal factors framed by the lenses of Role Theory (Kahn et al. 1964) and supplemented by the Theory of Relational Coordination (Gittel 2006). Within the specific German Corporate Governance context, where SM is generally regarded as the “chief stakeholder” of IA, the study reveals differences between more or less effective IA functions (IAFs) and addresses questions of a “why” type. Customer satisfaction as a key concept when measuring IA effectiveness can easily be misleading, as expectations in practice vary significantly, and, sometimes, only very little may be demanded. Interpersonal factors can enhance or detract from IA effectiveness. CAEs who interact frequently and timely with SM using problem-solving communication nurture IA effectiveness, especially when such communication is supported by shared goals, shared knowledge, and mutual respect. Organizational factors play an important role, evidenced by “hidden champions” that demand and benefit from effective IA practices. Personality factors also affect IA effectiveness. “Swimming in the organization” and “Fingerspitzengefühl” are suggested metaphors for effective internal auditors while added value of IA designations for CAEs was not found in practice.

Internal Audit Handbook

Author : Henning Kagermann
Publisher : Springer Science & Business Media
ISBN 13 : 3540708871
Total Pages : 631 pages
Book Rating : 4.5/5 (47 download)

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Book Synopsis Internal Audit Handbook by : Henning Kagermann

Download or read book Internal Audit Handbook written by Henning Kagermann and published by Springer Science & Business Media. This book was released on 2007-12-04 with total page 631 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive, up-to-date presentation of the tasks and challenges facing internal audit. It presents the Audit Roadmap, the process model of internal auditing developed at SAP® which describes all stages of an audit. Coverage provides information on issues such as the identification of audit fields, the annual audit planning, the organization and execution of audits as well as reporting and follow-up. The handbook also discusses management-related subjects. Separate chapters are dedicated to special topics like IT or SOX audits.

The Logistics Audit

Author : Piotr Buła
Publisher : Taylor & Francis
ISBN 13 : 1000880753
Total Pages : 152 pages
Book Rating : 4.0/5 (8 download)

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Book Synopsis The Logistics Audit by : Piotr Buła

Download or read book The Logistics Audit written by Piotr Buła and published by Taylor & Francis. This book was released on 2023-03-01 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Extraordinary technological progress, but also the experience gained from the global COVID-19 pandemic, force the future vision of the world’s economic development to assume a close coexistence and intense interaction between production (manufacturing) and logistics and supply-chain management. This perspective requires that the current functioning of organizations will have to be radically remodeled so that they can face not only market competition but also the turbulent changes (volatility, uncertainty, complexity, and ambiguity - VUCA) that take place in their close environment. Therefore, in the next few years, one of the most important tools for improving organizations may become industry audits, especially the logistics audit. This book explores the development, methods, and impact of logistics audits on organizations. In a holistic way, the book refers to topics such as internal audit, control, logistics system of enterprises, principles of conducting logistics audit and its problem areas (risk), logistics audit of procurement, production, warehousing, distribution, and supply chains, impact of the digital economy on organizations, and the European market for logistics audit services. Undoubtedly, the greatest asset of this book is that, in international terms, it is the first compact book devoted to the issue of logistics audit. Unique and timely, the book will be an essential resource for academics and postgraduate students of logistics, supply-chain management, and global operations in particular.

Moving Internal Audit Deeper Into the Digital Age: Part 3

Author :
Publisher :
ISBN 13 : 9781634541183
Total Pages : pages
Book Rating : 4.5/5 (411 download)

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Book Synopsis Moving Internal Audit Deeper Into the Digital Age: Part 3 by :

Download or read book Moving Internal Audit Deeper Into the Digital Age: Part 3 written by and published by . This book was released on 2021-01-15 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Research Opportunities in Internal Auditing

Author :
Publisher : Institute of Internal Auditors, Incorporated
ISBN 13 : 9780894135576
Total Pages : pages
Book Rating : 4.1/5 (355 download)

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Book Synopsis Research Opportunities in Internal Auditing by :

Download or read book Research Opportunities in Internal Auditing written by and published by Institute of Internal Auditors, Incorporated. This book was released on 2004-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes contributions by eleven academics writing on the past, present, and future of internal auditing. Focus is on the identification of internal audit topics that could raise interest in internal audit research.

Brink's Modern Internal Auditing

Author : Robert R. Moeller
Publisher : John Wiley & Sons
ISBN 13 : 0470463872
Total Pages : 1186 pages
Book Rating : 4.4/5 (74 download)

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Book Synopsis Brink's Modern Internal Auditing by : Robert R. Moeller

Download or read book Brink's Modern Internal Auditing written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2009-04-15 with total page 1186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. Now completely revised and updated, Brink's Modern Internal Auditing, Seventh Edition is a comprehensive resource and reference book on the changing world of internal auditing, including new coverage of the role of the auditor and internal control. An invaluable resource for both the new and seasoned internal auditor, the Seventh Edition provides auditors with the body of knowledge needed in order to be effective.