subject:( Auditing Internal )

NSYSU

1. Tu, Chih-Feng. Cross-culture internal auditing and increasing value of auditing.

Degree: Master, Human Resource Management, 2018, NSYSU

URL: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0528118-110638

► Following the international trend, the enterprises must go global. Meanwhile, managers have to understand the cultural differences of different countries and respect their thinking modes… (more)

Subjects/Keywords: Internal auditing procedure; Internal auditing value; Internal auditing; Internal control policy; Cross-cultural internal auditing

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APA (6^th Edition):

Tu, C. (2018). Cross-culture internal auditing and increasing value of auditing. (Thesis). NSYSU. Retrieved from http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0528118-110638

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Tu, Chih-Feng. “Cross-culture internal auditing and increasing value of auditing.” 2018. Thesis, NSYSU. Accessed December 16, 2019. http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0528118-110638.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Tu, Chih-Feng. “Cross-culture internal auditing and increasing value of auditing.” 2018. Web. 16 Dec 2019.

Vancouver:

Tu C. Cross-culture internal auditing and increasing value of auditing. [Internet] [Thesis]. NSYSU; 2018. [cited 2019 Dec 16]. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0528118-110638.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Tu C. Cross-culture internal auditing and increasing value of auditing. [Thesis]. NSYSU; 2018. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0528118-110638

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Nelson Mandela Metropolitan University

2. Ackerman, Christo. Internal auditors perceptions of the impact of control elements on internal control systems.

Degree: MTech, Faculty of Business and Economic Sciences, 2011, Nelson Mandela Metropolitan University

URL: http://hdl.handle.net/10948/d1008158

► The objective of this research report was to determine which internal controls are perceived, by internal auditors, to be contributing to the effectiveness of an… (more)

Subjects/Keywords: Auditing, Internal; Financial statements; Controllership

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APA (6^th Edition):

Ackerman, C. (2011). Internal auditors perceptions of the impact of control elements on internal control systems. (Masters Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/d1008158

Chicago Manual of Style (16^th Edition):

Ackerman, Christo. “Internal auditors perceptions of the impact of control elements on internal control systems.” 2011. Masters Thesis, Nelson Mandela Metropolitan University. Accessed December 16, 2019. http://hdl.handle.net/10948/d1008158.

MLA Handbook (7^th Edition):

Ackerman, Christo. “Internal auditors perceptions of the impact of control elements on internal control systems.” 2011. Web. 16 Dec 2019.

Vancouver:

Ackerman C. Internal auditors perceptions of the impact of control elements on internal control systems. [Internet] [Masters thesis]. Nelson Mandela Metropolitan University; 2011. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10948/d1008158.

Council of Science Editors:

Ackerman C. Internal auditors perceptions of the impact of control elements on internal control systems. [Masters Thesis]. Nelson Mandela Metropolitan University; 2011. Available from: http://hdl.handle.net/10948/d1008158

University of Hong Kong

3. 梁少達; Leung, Carmelo. Internal audit policies.

Degree: MBA, 1985, University of Hong Kong

URL: Leung, C. [梁少達]. (1985). Internal audit policies. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b3126327 ; http://dx.doi.org/10.5353/th_b3126327 ; http://hdl.handle.net/10722/37830

published_or_final_version

Management Studies

Master

Master of Business Administration

Subjects/Keywords: Auditing; Internal.

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APA (6^th Edition):

梁少達; Leung, C. (1985). Internal audit policies. (Masters Thesis). University of Hong Kong. Retrieved from Leung, C. [梁少達]. (1985). Internal audit policies. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b3126327 ; http://dx.doi.org/10.5353/th_b3126327 ; http://hdl.handle.net/10722/37830

Chicago Manual of Style (16^th Edition):

梁少達; Leung, Carmelo. “Internal audit policies.” 1985. Masters Thesis, University of Hong Kong. Accessed December 16, 2019. Leung, C. [梁少達]. (1985). Internal audit policies. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b3126327 ; http://dx.doi.org/10.5353/th_b3126327 ; http://hdl.handle.net/10722/37830.

MLA Handbook (7^th Edition):

梁少達; Leung, Carmelo. “Internal audit policies.” 1985. Web. 16 Dec 2019.

Vancouver:

梁少達; Leung C. Internal audit policies. [Internet] [Masters thesis]. University of Hong Kong; 1985. [cited 2019 Dec 16]. Available from: Leung, C. [梁少達]. (1985). Internal audit policies. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b3126327 ; http://dx.doi.org/10.5353/th_b3126327 ; http://hdl.handle.net/10722/37830.

Council of Science Editors:

梁少達; Leung C. Internal audit policies. [Masters Thesis]. University of Hong Kong; 1985. Available from: Leung, C. [梁少達]. (1985). Internal audit policies. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b3126327 ; http://dx.doi.org/10.5353/th_b3126327 ; http://hdl.handle.net/10722/37830

University of Johannesburg

4. Ravjee, Harshal Keshav. The evolving role of information technology in internal auditing.

Degree: 2015, University of Johannesburg

URL: http://hdl.handle.net/10210/14641

►

M.Com. (Computer Auditing)

Modern organizations are increasingly dependent on information technology (IT) for various reasons: to enhance their operational efficiency, reduce costs or even attain… (more)

Subjects/Keywords: Auditing, Internal; Information technology

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APA (6^th Edition):

Ravjee, H. K. (2015). The evolving role of information technology in internal auditing. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/14641

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Ravjee, Harshal Keshav. “The evolving role of information technology in internal auditing.” 2015. Thesis, University of Johannesburg. Accessed December 16, 2019. http://hdl.handle.net/10210/14641.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Ravjee, Harshal Keshav. “The evolving role of information technology in internal auditing.” 2015. Web. 16 Dec 2019.

Vancouver:

Ravjee HK. The evolving role of information technology in internal auditing. [Internet] [Thesis]. University of Johannesburg; 2015. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10210/14641.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ravjee HK. The evolving role of information technology in internal auditing. [Thesis]. University of Johannesburg; 2015. Available from: http://hdl.handle.net/10210/14641

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Michigan State University

5. Gal, Graham Francis. Using auditor knowledge to formulate data model constraints : an expert system for internal control evaluation.

Degree: PhD, Department of Accounting, 1985, Michigan State University

URL: http://etd.lib.msu.edu/islandora/object/etd:21321

Subjects/Keywords: Auditing; Internal

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APA (6^th Edition):

Gal, G. F. (1985). Using auditor knowledge to formulate data model constraints : an expert system for internal control evaluation. (Doctoral Dissertation). Michigan State University. Retrieved from http://etd.lib.msu.edu/islandora/object/etd:21321

Chicago Manual of Style (16^th Edition):

Gal, Graham Francis. “Using auditor knowledge to formulate data model constraints : an expert system for internal control evaluation.” 1985. Doctoral Dissertation, Michigan State University. Accessed December 16, 2019. http://etd.lib.msu.edu/islandora/object/etd:21321.

MLA Handbook (7^th Edition):

Gal, Graham Francis. “Using auditor knowledge to formulate data model constraints : an expert system for internal control evaluation.” 1985. Web. 16 Dec 2019.

Vancouver:

Gal GF. Using auditor knowledge to formulate data model constraints : an expert system for internal control evaluation. [Internet] [Doctoral dissertation]. Michigan State University; 1985. [cited 2019 Dec 16]. Available from: http://etd.lib.msu.edu/islandora/object/etd:21321.

Council of Science Editors:

Gal GF. Using auditor knowledge to formulate data model constraints : an expert system for internal control evaluation. [Doctoral Dissertation]. Michigan State University; 1985. Available from: http://etd.lib.msu.edu/islandora/object/etd:21321

University of Waterloo

6. Burt, Ian. An Understanding of the Differences between Internal and External Auditors in Obtaining and Assessing Information about Internal Control Weaknesses.

Degree: 2014, University of Waterloo

URL: http://hdl.handle.net/10012/8613

► A critical role of the internal auditor is to design and monitor their organization's system of internal controls (COSO, 2004). In addition, they may be… (more)

▼ A critical role of the internal auditor is to design and monitor their organization's system of internal controls (COSO, 2004). In addition, they may be expected to objectively assess the quality of internal controls as professional auditors (Gray, 2004). External auditors have expressed concern that an internal auditor’s strong identity with their organization will bias any internal control assessments he or she makes of that organization (Schneider, 1984). Even so, accounting regulators believe internal auditors’ internal control assessments can be objective, and also maintain that having external auditors rely on these assessments should help to lower audit fees without jeopardizing audit quality (AICPA, 1990 - AS 5). Through two separate experiments, relying on social identity theory, social norms and the organizational silence literature in psychology, I examine whether the “employee” identity the internal auditor assumes as a member of the organization encourages other employees to share more information about internal control weaknesses with the internal auditor than the external auditor. In addition, I explore conditions under which the external auditor may be willing to rely on the internal auditor’s internal control assessment even if the internal auditor’s organizational identity is strong. Overall, this research will help external auditors, managers and regulators understand conditions under which the internal auditor can maintain their objectivity when performing an internal control assessment. Specifically, this research examines the potential importance of cueing internal auditors through the use of a strong code of ethics, such as the code of ethics enacted by the Institute of Internal Auditors, to the maintenance of the objectivity of all internal auditors. If the internal audit work is objective enough to be relied upon by the external auditor, the client can benefit from an audit of high quality while at the same time potentially lowering overall audit fees.

Subjects/Keywords: Internal Auditing; External Auditing; Internal Control weaknesses; information sharing; identity

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APA (6^th Edition):

Burt, I. (2014). An Understanding of the Differences between Internal and External Auditors in Obtaining and Assessing Information about Internal Control Weaknesses. (Thesis). University of Waterloo. Retrieved from http://hdl.handle.net/10012/8613

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Burt, Ian. “An Understanding of the Differences between Internal and External Auditors in Obtaining and Assessing Information about Internal Control Weaknesses.” 2014. Thesis, University of Waterloo. Accessed December 16, 2019. http://hdl.handle.net/10012/8613.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Burt, Ian. “An Understanding of the Differences between Internal and External Auditors in Obtaining and Assessing Information about Internal Control Weaknesses.” 2014. Web. 16 Dec 2019.

Vancouver:

Burt I. An Understanding of the Differences between Internal and External Auditors in Obtaining and Assessing Information about Internal Control Weaknesses. [Internet] [Thesis]. University of Waterloo; 2014. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10012/8613.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Burt I. An Understanding of the Differences between Internal and External Auditors in Obtaining and Assessing Information about Internal Control Weaknesses. [Thesis]. University of Waterloo; 2014. Available from: http://hdl.handle.net/10012/8613

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Bond University

7. Trotman, Andrew J. Internal Audit Quality : a Multi-Stakeholder Analysis.

Degree: 2013, Bond University

URL: https://epublications.bond.edu.au/theses/81

► This thesis investigates the concept of internal audit quality. The internal audit function (IAF) is a key component in an organisation’s corporate governance system. Despite… (more)

Subjects/Keywords: Corporate governance; Auditing, Internal; Auditing.; Business Administration, Accounting (0272)

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APA (6^th Edition):

Trotman, A. J. (2013). Internal Audit Quality : a Multi-Stakeholder Analysis. (Thesis). Bond University. Retrieved from https://epublications.bond.edu.au/theses/81

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Trotman, Andrew J. “Internal Audit Quality : a Multi-Stakeholder Analysis.” 2013. Thesis, Bond University. Accessed December 16, 2019. https://epublications.bond.edu.au/theses/81.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Trotman, Andrew J. “Internal Audit Quality : a Multi-Stakeholder Analysis.” 2013. Web. 16 Dec 2019.

Vancouver:

Trotman AJ. Internal Audit Quality : a Multi-Stakeholder Analysis. [Internet] [Thesis]. Bond University; 2013. [cited 2019 Dec 16]. Available from: https://epublications.bond.edu.au/theses/81.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Trotman AJ. Internal Audit Quality : a Multi-Stakeholder Analysis. [Thesis]. Bond University; 2013. Available from: https://epublications.bond.edu.au/theses/81

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Nelson Mandela Metropolitan University

8. Bantom, Phumeza Patience. The use of lean tools to increase productivity and improve efficiency in Port Elizabeth Enforcement Audit.

Degree: MBA, Faculty of Business and Economics Sciences, 2011, Nelson Mandela Metropolitan University

URL: http://hdl.handle.net/10948/d1008159

► Lean philosophy is based on the continuous quest to improve the organisation‟s processes by creating a culture and operating principles which eliminate all non value… (more)

Subjects/Keywords: Lean manufacturing; Quality control – Auditing; Waste minimization; Auditing, Internal

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APA (6^th Edition):

Bantom, P. P. (2011). The use of lean tools to increase productivity and improve efficiency in Port Elizabeth Enforcement Audit. (Masters Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/d1008159

Chicago Manual of Style (16^th Edition):

Bantom, Phumeza Patience. “The use of lean tools to increase productivity and improve efficiency in Port Elizabeth Enforcement Audit.” 2011. Masters Thesis, Nelson Mandela Metropolitan University. Accessed December 16, 2019. http://hdl.handle.net/10948/d1008159.

MLA Handbook (7^th Edition):

Bantom, Phumeza Patience. “The use of lean tools to increase productivity and improve efficiency in Port Elizabeth Enforcement Audit.” 2011. Web. 16 Dec 2019.

Vancouver:

Bantom PP. The use of lean tools to increase productivity and improve efficiency in Port Elizabeth Enforcement Audit. [Internet] [Masters thesis]. Nelson Mandela Metropolitan University; 2011. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10948/d1008159.

Council of Science Editors:

Bantom PP. The use of lean tools to increase productivity and improve efficiency in Port Elizabeth Enforcement Audit. [Masters Thesis]. Nelson Mandela Metropolitan University; 2011. Available from: http://hdl.handle.net/10948/d1008159

Massey University

9. Mathews, Clive M. H. Internal audit of foreign exchange operations : a research report presented in partial fulfilment of the requirements for the degree of Masters of Business Studies at Massey University .

Degree: 1989, Massey University

URL: http://hdl.handle.net/10179/10706

► Foreign exchange operations involve complex economic. political, technical and financial factors. Due to these complexities and the rapid deregulation of the New Zealand financial markets… (more)

▼ Foreign exchange operations involve complex economic. political, technical and financial factors. Due to these complexities and the rapid deregulation of the New Zealand financial markets in recent years, there is a real danger that foreign exchange operations maybe mismanaged leading to major losses. A recent New Zealand survey by Deloitte Haskins and Sells on treasury operations, which include foreign exchange activities, as reported by the National Business Review stated: ... many organisations which had moved to manage financial risks by establishing treasury functions had done so without fully understanding the implications of mismanaging that function. This had led to spectacular and well publicised losses such as the 483 million marks Volkswagon lost through unauthorised dealing. (MacLennan, 1989, p.14) This illustrates the magnitude of financial loss that can occur through mismanagement of treasury and, similarly, foreign exchange operations. A specific dollar amount for the total value of foreign exchange operations in New Zealand is not available1, 1. (Discussions with the Department of Statistics, Massey University's Economics Department and Mr B.H. Doyle from the Rural Bank determined that no actual figure was available due to the difficulties in establishing a basis for measurement.) but it runs into many billions of dollars. The research described in this paper addressed issues relating to the internal auditing of Foreign Exchange (FX) operations. As indicated above, foreign exchange operations carry high risk of loss due to the complexity of the factors involved. The primary objective of this research was to identify the seriousness of risks and appropriate management controls to deal with those risks. To achieve this two subobjectives were formulated. Firstly, all possible risks had to be identified, both from a normative and practical perspective. Secondly, the identification of all types of management controls theoretically appropriate and/or actually used to eliminate or reduce risk. This research is likely to be particularly relevant in an Australasian context because of the high dependency of local economies on the export and import of goods and services invoking millions of dollars of foreign exchange being handled each working day. Within New Zealand the deregulation of the financial markets, since 1984, has led to greater exposure to currency fluctuations, with the management controls to eliminate or reduce risk consequently becoming of greater importance.

Subjects/Keywords: Foreign exchange; Auditing; Auditing, Internal

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APA (6^th Edition):

Mathews, C. M. H. (1989). Internal audit of foreign exchange operations : a research report presented in partial fulfilment of the requirements for the degree of Masters of Business Studies at Massey University . (Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/10706

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Mathews, Clive M H. “Internal audit of foreign exchange operations : a research report presented in partial fulfilment of the requirements for the degree of Masters of Business Studies at Massey University .” 1989. Thesis, Massey University. Accessed December 16, 2019. http://hdl.handle.net/10179/10706.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Mathews, Clive M H. “Internal audit of foreign exchange operations : a research report presented in partial fulfilment of the requirements for the degree of Masters of Business Studies at Massey University .” 1989. Web. 16 Dec 2019.

Vancouver:

Mathews CMH. Internal audit of foreign exchange operations : a research report presented in partial fulfilment of the requirements for the degree of Masters of Business Studies at Massey University . [Internet] [Thesis]. Massey University; 1989. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10179/10706.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Mathews CMH. Internal audit of foreign exchange operations : a research report presented in partial fulfilment of the requirements for the degree of Masters of Business Studies at Massey University . [Thesis]. Massey University; 1989. Available from: http://hdl.handle.net/10179/10706

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Johannesburg

10. Van Biljon., D.P. Diensleweringsverbetering van 'n interne ouditdepartement deur 'n kliëntebehoeftebepaling.

Degree: 2014, University of Johannesburg

URL: http://hdl.handle.net/10210/10800

►

M.Com. (Business Management)

The sector of the economy in which service providers compete, has undergone much change during tho last two decades. Successful service providers… (more)

Subjects/Keywords: Auditing - Data processing; Marketing - Management Case studies; Auditing, Internal

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APA (6^th Edition):

Van Biljon., D. P. (2014). Diensleweringsverbetering van 'n interne ouditdepartement deur 'n kliëntebehoeftebepaling. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/10800

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Van Biljon., D P. “Diensleweringsverbetering van 'n interne ouditdepartement deur 'n kliëntebehoeftebepaling.” 2014. Thesis, University of Johannesburg. Accessed December 16, 2019. http://hdl.handle.net/10210/10800.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Van Biljon., D P. “Diensleweringsverbetering van 'n interne ouditdepartement deur 'n kliëntebehoeftebepaling.” 2014. Web. 16 Dec 2019.

Vancouver:

Van Biljon. DP. Diensleweringsverbetering van 'n interne ouditdepartement deur 'n kliëntebehoeftebepaling. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10210/10800.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Van Biljon. DP. Diensleweringsverbetering van 'n interne ouditdepartement deur 'n kliëntebehoeftebepaling. [Thesis]. University of Johannesburg; 2014. Available from: http://hdl.handle.net/10210/10800

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Universiteit Utrecht

11. Jong, I. de. Wens en weerstand. Een beschrijving van het professionaliseringsproces van de interne auditfunctie bij de Rijksoverheid.

Degree: 2014, Universiteit Utrecht

URL: http://dspace.library.uu.nl:8080/handle/1874/300830

► In deze masterthesis wordt een beschrijving gegeven van het ontwikkelingsproces van de interne auditfunctie bij de Rijksoverheid. De thesis schetst de tendens van verbreding van… (more)

Subjects/Keywords: Internal auditing; auditfunctie; auditor; professionalisering; professional

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APA (6^th Edition):

Jong, I. d. (2014). Wens en weerstand. Een beschrijving van het professionaliseringsproces van de interne auditfunctie bij de Rijksoverheid. (Masters Thesis). Universiteit Utrecht. Retrieved from http://dspace.library.uu.nl:8080/handle/1874/300830

Chicago Manual of Style (16^th Edition):

Jong, I de. “Wens en weerstand. Een beschrijving van het professionaliseringsproces van de interne auditfunctie bij de Rijksoverheid.” 2014. Masters Thesis, Universiteit Utrecht. Accessed December 16, 2019. http://dspace.library.uu.nl:8080/handle/1874/300830.

MLA Handbook (7^th Edition):

Jong, I de. “Wens en weerstand. Een beschrijving van het professionaliseringsproces van de interne auditfunctie bij de Rijksoverheid.” 2014. Web. 16 Dec 2019.

Vancouver:

Jong Id. Wens en weerstand. Een beschrijving van het professionaliseringsproces van de interne auditfunctie bij de Rijksoverheid. [Internet] [Masters thesis]. Universiteit Utrecht; 2014. [cited 2019 Dec 16]. Available from: http://dspace.library.uu.nl:8080/handle/1874/300830.

Council of Science Editors:

Jong Id. Wens en weerstand. Een beschrijving van het professionaliseringsproces van de interne auditfunctie bij de Rijksoverheid. [Masters Thesis]. Universiteit Utrecht; 2014. Available from: http://dspace.library.uu.nl:8080/handle/1874/300830

Addis Ababa University

12. Kaldir, Hasan. Internal audit practice the case of Somali Regional Government Public sector offices, Ethiopia .

Degree: 2015, Addis Ababa University

URL: http://etd.aau.edu.et/dspace/handle/123456789/6719

► This study examines internal audit practice in Somali regional government public offices, population of the study were 101 internal audit staffs and 80 internal auditors… (more)

Subjects/Keywords: Internal Auditing Standard; Public Sector offices

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APA (6^th Edition):

Kaldir, H. (2015). Internal audit practice the case of Somali Regional Government Public sector offices, Ethiopia . (Thesis). Addis Ababa University. Retrieved from http://etd.aau.edu.et/dspace/handle/123456789/6719

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Kaldir, Hasan. “Internal audit practice the case of Somali Regional Government Public sector offices, Ethiopia .” 2015. Thesis, Addis Ababa University. Accessed December 16, 2019. http://etd.aau.edu.et/dspace/handle/123456789/6719.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Kaldir, Hasan. “Internal audit practice the case of Somali Regional Government Public sector offices, Ethiopia .” 2015. Web. 16 Dec 2019.

Vancouver:

Kaldir H. Internal audit practice the case of Somali Regional Government Public sector offices, Ethiopia . [Internet] [Thesis]. Addis Ababa University; 2015. [cited 2019 Dec 16]. Available from: http://etd.aau.edu.et/dspace/handle/123456789/6719.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Kaldir H. Internal audit practice the case of Somali Regional Government Public sector offices, Ethiopia . [Thesis]. Addis Ababa University; 2015. Available from: http://etd.aau.edu.et/dspace/handle/123456789/6719

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of KwaZulu-Natal

13. [No author]. UKZN employees' perceptions of internal auditors.

Degree: Business administration, 2015, University of KwaZulu-Natal

URL: http://hdl.handle.net/10413/14551

► The introduction of the Public Financial Management Act (PFMA) Act of 1999 in 2000, made the internal audit functions an integral part of financial management… (more)

Subjects/Keywords: University of KwaZulu-Natal – Employees – Attitudes.; Auditing, Internal.; Auditing.; Business administration.; Internal auditors.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2015). UKZN employees' perceptions of internal auditors. (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/14551

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “UKZN employees' perceptions of internal auditors. ” 2015. Thesis, University of KwaZulu-Natal. Accessed December 16, 2019. http://hdl.handle.net/10413/14551.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “UKZN employees' perceptions of internal auditors. ” 2015. Web. 16 Dec 2019.

Vancouver:

author] [. UKZN employees' perceptions of internal auditors. [Internet] [Thesis]. University of KwaZulu-Natal; 2015. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10413/14551.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. UKZN employees' perceptions of internal auditors. [Thesis]. University of KwaZulu-Natal; 2015. Available from: http://hdl.handle.net/10413/14551

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of KwaZulu-Natal

14. [No author]. Assessment of employee perceptions of the internal audit at the University of KwaZulu-Natal.

Degree: Business administration, 2015, University of KwaZulu-Natal

URL: http://hdl.handle.net/10413/14546

► Internal audits play an important role in the organisational process; it serves as a strategic partner in the organisation and adds value by improving organisational… (more)

▼ Internal audits play an important role in the organisational process; it serves as a strategic partner in the organisation and adds value by improving organisational processes and ensuring their effectiveness and efficiency. An internal audit is a fundamental part of the internal control system of an organisation and is at the heart of an organisation. This is evidenced by the fact that all other departments are linked to the internal audit function. This study seeks to assess employee perceptions on internal audit processes at the University of KwaZulu - Natal by utilising a qualitative method of data collection. In order to meet the research objectives of this study, data was collected through semi-structured interviews with Divisional Managers, Human Resources Managers, Finance Manager, the Directors of Professional Service and Deans of Schools. It is apparent from the evidence emanating from the data analysis, that the perceptions of the internal audit are generally positive and there are no negative perceptions about the internal audit as most respondents’ views were positive. Furthermore, the results reflected that academics and support staff understand the role of an internal audit within UKZN, except the role of advisory assistance. In addition, internal audit processes are perceived as adding value in helping the University to accomplish its objectives. Worth nothing however, was that some of the respondents confused projects carried out by the Forensic unit with that of internal audits. This study contributes to literature on internal audits and its practice in several ways. First, the results enhance the understanding of the role of internal audits in organisations. Second, it contributes to knowledge on what actions need to be taken to improve employee perceptions of the internal audit. Third, it contributes to understanding internal audit practices, particularly in its early stage of development; and lastly the results of this study could be useful for further research in the field of internal auditing. Advisors/Committee Members: Bozas, Alec (advisor).

Subjects/Keywords: University of KwaZulu-Natal – Auditing – Employees – Attitudes.; Auditing, Internal.; Business administration.; Employee perceptions.; Internal audit.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2015). Assessment of employee perceptions of the internal audit at the University of KwaZulu-Natal. (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/14546

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Assessment of employee perceptions of the internal audit at the University of KwaZulu-Natal. ” 2015. Thesis, University of KwaZulu-Natal. Accessed December 16, 2019. http://hdl.handle.net/10413/14546.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Assessment of employee perceptions of the internal audit at the University of KwaZulu-Natal. ” 2015. Web. 16 Dec 2019.

Vancouver:

author] [. Assessment of employee perceptions of the internal audit at the University of KwaZulu-Natal. [Internet] [Thesis]. University of KwaZulu-Natal; 2015. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10413/14546.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Assessment of employee perceptions of the internal audit at the University of KwaZulu-Natal. [Thesis]. University of KwaZulu-Natal; 2015. Available from: http://hdl.handle.net/10413/14546

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Stellenbosch University

15. Sexton, Natasha. A comprehensive approach to support the external auditor of the small and medium audit firm, to address evolving information technology control risks of an auditee.

Degree: MCom, 2017, Stellenbosch University

URL: http://hdl.handle.net/10019.1/101420

► ENGLISH SUMMARY : We are living in what is being referred to as the information revolution, where the evolution of technology has and continues to… (more)

▼ ENGLISH SUMMARY : We are living in what is being referred to as the information revolution, where the evolution of technology has and continues to have a pervasive impact on life and business. New technologies are being developed on a rapid scale that present several opportunities for businesses, however it also exposes them to several risks. As leadership and management of businesses have a professional, as well as a legal responsibility to govern businesses well, they must select and implement strategies and internal frameworks to limit the businesses exposure to risks, including Information Technology (IT) risks. In response to the rapid evolution of IT, specialist internal control frameworks have been developed and refined over time to address an entity’s exposure to IT related risks at a strategic and operational level. Several of these frameworks, which are recognised and used globally, have been specifically designed in such a manner to ensure that leadership are able to dispel their corporate governance responsibilities whilst adding value. As leadership of organisations have adapted the manner in which they address opportunities and risks, arising from evolving IT within an organisation, it is expected that the external auditor would also have adapted his/her audit approach to account for the impact of evolving IT on auditees. The external audit has, over time, evolved with significant social and economic advances and is today regulated and performed by making use of the International Standards on Auditing (ISA). The ISA have been updated to account for the pervasive impact that IT has on auditees. These updates have been included to account for the impact of IT throughout the audit process that the external auditor applies to conduct the external audit. These updates to the ISA address several considerations that the external auditor needs to make regarding the impact of IT on an auditee. However, when specifically considering the impact of IT when understanding the auditee and its environment, as well as the internal controls that are relevant to the audit, these updates to the ISA are broad in nature and do not necessarily provide the external auditor with the necessary detailed guidance. Several audit specialists have taken the general and application IT controls, included in the broad guidance of the ISA, and developed detailed control areas which the external auditor can use to address the impact of IT and the related internal controls on an auditee. Larger audit firms have developed internal frameworks that are used to address IT and its impact on the internal controls of auditees. However, in small and medium audit firms this is often not the case. Thus with the rapid evolution of IT and specialised internal control frameworks to govern IT, the question can be asked is, whether the ISA (together with the supporting guidance regarding IT), alone, suffice in enabling the external auditor of the small and medium audit firm to obtain a proper understanding of IT and address the impact of IT on… Advisors/Committee Members: Rudman, Riaan, Stellenbosch University. Faculty of Economic and Management Sciences. School of Accountancy..

Subjects/Keywords: External audits; Auditing – Effect of technological innovations on; Auditing, Internal; Auditing – Technological innovations – Risk factors; Auditing – Methodology; UCTD

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Sexton, N. (2017). A comprehensive approach to support the external auditor of the small and medium audit firm, to address evolving information technology control risks of an auditee. (Thesis). Stellenbosch University. Retrieved from http://hdl.handle.net/10019.1/101420

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Sexton, Natasha. “A comprehensive approach to support the external auditor of the small and medium audit firm, to address evolving information technology control risks of an auditee.” 2017. Thesis, Stellenbosch University. Accessed December 16, 2019. http://hdl.handle.net/10019.1/101420.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Sexton, Natasha. “A comprehensive approach to support the external auditor of the small and medium audit firm, to address evolving information technology control risks of an auditee.” 2017. Web. 16 Dec 2019.

Vancouver:

Sexton N. A comprehensive approach to support the external auditor of the small and medium audit firm, to address evolving information technology control risks of an auditee. [Internet] [Thesis]. Stellenbosch University; 2017. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10019.1/101420.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Sexton N. A comprehensive approach to support the external auditor of the small and medium audit firm, to address evolving information technology control risks of an auditee. [Thesis]. Stellenbosch University; 2017. Available from: http://hdl.handle.net/10019.1/101420

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Stellenbosch University

16. van Dyk, Hendrike Olet. Developing an audit planning framework at a strategic and operational level for implementing continuous auditing and the corresponding continuous auditing procedures for Oracle database management systems.

Degree: MCom, 2017, Stellenbosch University

URL: http://hdl.handle.net/10019.1/101463

►

ENGLISH SUMMARY : Information technology (IT) has become imperative to most modern organisations’ strategic and operational activities. It is for this reason that King III… (more)

▼

ENGLISH SUMMARY : Information technology (IT) has become imperative to most modern organisations’ strategic and operational activities. It is for this reason that King III clarified the respective responsibilities of risk committees, audit committees and internal audit functions with respect to IT assurance. King III recommends the use of technology to improve audit coverage and audit efficiency, but does not elaborate on this recommendation. In this research study, a modern audit methodology, namely continuous auditing, was explored as a potential solution to address this recommendation made by King III. Continuous auditing is the ongoing assessment of risks and controls which is enabled by technology. Compared to traditional audit methodologies, continuous auditing is considered a cost-effective method to increase audit efficiency and audit coverage. Despite the stated benefits of this audit methodology, internal auditors are yet to optimise the implementation of continuous auditing in practice. The primary objective of this research was to develop an audit planning framework for internal auditors to implement continuous auditing to ensure ongoing assurance for automated IT controls. The framework consists of strategic planning steps to develop an annual audit plan and to identify areas where continuous auditing could be implemented. The operational elements of this framework focus only on developing continuous auditing for automated IT controls. The secondary objective was to apply this planning framework to compile continuous audit procedures for database management systems, using Oracle Database as an example. The degradation of IT controls is often an early-warning indicator of fraud and error. The implementation of this modern audit methodology for database management systems enables internal auditors to report on control deficiencies within a shorter timeframe to provide real-time assurance. Considering that the most valuable information assets are retained in databases and in view of the increase in data breach incidents involving high-profile organisations, the implementation of continuous controls auditing should be a high priority for internal audit functions.

AFRIKAANSE OPSOMMING : Inligtingstegnologie (IT) het die middelpunt van die meeste hedendaagse organisasies se strategiese en operasionele aktiwiteite geword. Om hierdie rede het King III die onderskeie verantwoordelikhede van risikokomitees, ouditkomitees en interne ouditfunksies met betrekking tot gerusstelling vir IT-stelsels uiteengesit. King III beveel aan dat tegnologie gebruik moet word om die effektiwiteit en dekking van oudits te verbeter, maar brei nie uit op hierdie aanbeveling nie. In hierdie studie word ŉ moderne ouditmetode, naamlik deurlopende ouditering, ondersoek as ŉ potensiële oplossing vir hierdie aanbeveling van King III. Deurlopende ouditering is die voortdurende assessering van risiko’s en kontroles wat deur tegnologie moontlik gemaak word. In vergelyking met tradisionele ouditmetodes, word deurlopende ouditering beskou…

Advisors/Committee Members: Goosen, Riana, Stellenbosch University. Faculty of Economic and Management Sciences. School of Accountancy..

Subjects/Keywords: Auditing, Internal; Continuous auditing; Auditing – Databases – Quality control; Database management systems; Oracle Database; Auditing – Methodology; UCTD

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

van Dyk, H. O. (2017). Developing an audit planning framework at a strategic and operational level for implementing continuous auditing and the corresponding continuous auditing procedures for Oracle database management systems. (Thesis). Stellenbosch University. Retrieved from http://hdl.handle.net/10019.1/101463

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

van Dyk, Hendrike Olet. “Developing an audit planning framework at a strategic and operational level for implementing continuous auditing and the corresponding continuous auditing procedures for Oracle database management systems.” 2017. Thesis, Stellenbosch University. Accessed December 16, 2019. http://hdl.handle.net/10019.1/101463.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

van Dyk, Hendrike Olet. “Developing an audit planning framework at a strategic and operational level for implementing continuous auditing and the corresponding continuous auditing procedures for Oracle database management systems.” 2017. Web. 16 Dec 2019.

Vancouver:

van Dyk HO. Developing an audit planning framework at a strategic and operational level for implementing continuous auditing and the corresponding continuous auditing procedures for Oracle database management systems. [Internet] [Thesis]. Stellenbosch University; 2017. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10019.1/101463.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

van Dyk HO. Developing an audit planning framework at a strategic and operational level for implementing continuous auditing and the corresponding continuous auditing procedures for Oracle database management systems. [Thesis]. Stellenbosch University; 2017. Available from: http://hdl.handle.net/10019.1/101463

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

17. Silva, Adriana Martins. A evolução da auditoria interna em Portugal: estudo comparativo.

Degree: 2016, Repositório Científico do Instituto Politécnico de Lisboa

URL: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/7230

►

Mestrado em Auditoria

Com a volatilidade do mercado e com o crescente aumento da concorrência, as organizações encontram-se cada vez mais expostas a uma diversidade… (more)

▼

Mestrado em Auditoria

Com a volatilidade do mercado e com o crescente aumento da concorrência, as organizações encontram-se cada vez mais expostas a uma diversidade de riscos que podem colocar em causa a concretização dos seus objectivos. Através da implementação da Auditoria Interna é possível minimizar os riscos. Contudo ainda nem todas as organizações têm a noção do valor que esta função pode trazer, a todos os níveis, de benéfico para a mesma. Neste sentido seria então interessante verificar como tem evoluído a Auditoria Interna em Portugal, bem como verificar se tem tido uma crescente importância para as organizações. Para realizar esta investigação foi efectuada uma revisão da literatura sobre a temática da Auditoria, com um maior enfoque na Auditoria Interna, na evolução da mesma, entre outros assuntos pertinentes. Dando seguimento a esta investigação foram analisados os Survey’s elaborados pela KPMG em conjunto com o IPAI, que se focam na evolução da Auditoria Interna em Portugal, elaborados nos anos de 2007, 2009 e 2012. Após a referida análise os dados foram comparados, e consequentemente, apuradas as conclusões. Com este estudo foi possível concluir que a Auditoria Interna, com as consequentes necessidades dos mercados e das próprias organizações, e apesar de os dois últimos estudos terem sofrido o impacto da crise económica que decorria, evoluiu de uma forma bastante positiva. No entanto existem ainda alguns aspectos que carecem de melhorias e/ ou de uma maior atenção.

With the volatility of the market and the increased competition, the organizations are more exposed to a variety of risks that could put in question the achievement of their objectives. Through the implementation of Internal Auditing it is possible to minimize those risks and even eliminate them. However not all organizations have the notion of the value that this function can bring to them, in all levels. In this context, it would be interesting to examine how Internal Auditing in Portugal has evolved, and to verify whether it has become increasingly important to the organizations. To undertake this investigation, a review of literature on this subject was carried out, focusing on Internal Auditing, its evolution and concept amongst other significant matters. To follow through this investigation, an analysis was carried out on the Survey’s performed by KPMG in partnership with IPAI which focus on the evolution of Internal Auditing in Portugal, performed in 2007, 2009 and 2012. With this research, it was possible to gather that Internal Auditing, with the consequential needs of the markets and organizations, has evolved positively – in spite of the fact that the last two studies reflect the impact of the economic crisis that was then taking place. However, there are some aspects that lack improvement and/or closer attention.

N/A

Advisors/Committee Members: António da Trindade Nunes.

Subjects/Keywords: Auditoria interna; Departamento de auditoria interna; Independência; Controlo interno; Internal auditing; Internal auditing department; Independence; Internal control

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Silva, A. M. (2016). A evolução da auditoria interna em Portugal: estudo comparativo. (Thesis). Repositório Científico do Instituto Politécnico de Lisboa. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/7230

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Silva, Adriana Martins. “A evolução da auditoria interna em Portugal: estudo comparativo.” 2016. Thesis, Repositório Científico do Instituto Politécnico de Lisboa. Accessed December 16, 2019. http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/7230.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Silva, Adriana Martins. “A evolução da auditoria interna em Portugal: estudo comparativo.” 2016. Web. 16 Dec 2019.

Vancouver:

Silva AM. A evolução da auditoria interna em Portugal: estudo comparativo. [Internet] [Thesis]. Repositório Científico do Instituto Politécnico de Lisboa; 2016. [cited 2019 Dec 16]. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/7230.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Silva AM. A evolução da auditoria interna em Portugal: estudo comparativo. [Thesis]. Repositório Científico do Instituto Politécnico de Lisboa; 2016. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/7230

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

18. Sousa, Natacha Correia de. A importância da auditoria na deteção e prevenção da fraude.

Degree: 2016, Instituto Politécnico do Porto

URL: https://www.rcaap.pt/detail.jsp?id=oai:recipp.ipp.pt:10400.22/9668

►

Nota: 15 valores

Com o avanço da economia e eclosão das organizações empresariais, os processos tornaram-se mais intrincados, dificultando o acompanhamento efetivo e adequado dos… (more)

▼

Nota: 15 valores

Com o avanço da economia e eclosão das organizações empresariais, os processos tornaram-se mais intrincados, dificultando o acompanhamento efetivo e adequado dos administradores. Este crescimento económico gerou a necessidade de adotar controlos internos nas organizações para acompanhar e verificar com maior rigor a veracidade das informações, demonstrações e procedimentos internos. Os processos de auditoria servirão não só para transmitir segurança aos seus utilizadores, mas também para garantir a viabilidade e sustentabilidade da empresa aos stakeholders. Desta forma, a auditoria irá constituir uma mais-valia na relação assertiva, sustentada e consolidada que qualquer entidade deseja manter com os stakeholders. Com este estudo, pretendemos efetuar uma análise comparativa entre as reservas existentes nas Certificações Legais de Contas e os respetivos Relatórios de Contas, de modo a detetar padrões que possam indicar a fraude e determinar o papel dos auditores na deteção de eventuais erros, distorções ou omissões presentes no relatório. Para tal, utilizamos o SABI para extrair os dados necessários para esta análise. Conseguimos apurar da nossa amostra, que as empresas sobre quem os auditores tinham emitido opiniões qualificadas continham indícios de fraude, verificando que a auditoria foi eficaz em detetar problemas na empresa de relevância para os diversos utilizadores da informação. Apuramos também que as empresas com distorções nas suas Demonstrações Financeiras apresentavam melhor aparência económica, o que explica a necessidade das empresas emitirem o seu Relatório de Contas com erros, distorções ou omissões.

With the advancement of the economy and emergence of business organizations, procedures become more intricate, hindering the effective and appropriate monitoring of administrators. This economic growth has generated a need to adopt Internal Controls in organizations to monitor and check more closely the veracity of the information, statements and internal procedures. Audit processes serve not only to convey security to its users, but also to ensure the viability and sustainability of the company to stakeholders. Thus, the audit will be an asset in an assertive, sustained and consolidated relation that any entity wishes to maintain with stakeholders. With this study, we intend to make a comparative analysis between existing reserves in the Legal Certification of Accounts and the respective Financial Report, in order to detect patterns that might indicate fraud and determine the role of auditors in detecting errors, misstatements or omissions in the report. For such, we used SABI to extract the data needed for this analysis. We were able to establish from our sample, that the companies on whom the auditors had issued qualified opinions contained evidence of fraud, checking that the audit was effective in detecting problems on the relevant company for the various users of the information. Also we was found that companies with misstatements in its financial statements had a better…

Advisors/Committee Members: Bastos, Susana Adelina Moreira Carvalho.

Subjects/Keywords: Auditoria Interna; Auditoria Externa; Fraude; Demontrações Financeiras; Internal auditing; Fraud; External auditing; Financial statements; Auditoria

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Sousa, N. C. d. (2016). A importância da auditoria na deteção e prevenção da fraude. (Thesis). Instituto Politécnico do Porto. Retrieved from https://www.rcaap.pt/detail.jsp?id=oai:recipp.ipp.pt:10400.22/9668

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Sousa, Natacha Correia de. “A importância da auditoria na deteção e prevenção da fraude.” 2016. Thesis, Instituto Politécnico do Porto. Accessed December 16, 2019. https://www.rcaap.pt/detail.jsp?id=oai:recipp.ipp.pt:10400.22/9668.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Sousa, Natacha Correia de. “A importância da auditoria na deteção e prevenção da fraude.” 2016. Web. 16 Dec 2019.

Vancouver:

Sousa NCd. A importância da auditoria na deteção e prevenção da fraude. [Internet] [Thesis]. Instituto Politécnico do Porto; 2016. [cited 2019 Dec 16]. Available from: https://www.rcaap.pt/detail.jsp?id=oai:recipp.ipp.pt:10400.22/9668.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Sousa NCd. A importância da auditoria na deteção e prevenção da fraude. [Thesis]. Instituto Politécnico do Porto; 2016. Available from: https://www.rcaap.pt/detail.jsp?id=oai:recipp.ipp.pt:10400.22/9668

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

19. Pinheiro, Catarina Garcia de Albergaria. Acrescentar valor à organização com a auditoria interna.

Degree: 2013, Instituto Politécnico do Porto

URL: http://www.rcaap.pt/detail.jsp?id=oai:recipp.ipp.pt:10400.22/1804

►

Dissertação de Mestrado Apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Doutora… (more)

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Dissertação de Mestrado Apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Doutora Alcina Portugal Dias

A globalização da economia, o aumento da concorrência, a crise económica mundial a que assistimos, está a afetar as organizações, expondo-as a uma grande variedade de riscos, que podem afetar a concretização dos seus objetivos e estratégias. Deste modo, as organizações devem conhecer os riscos que ameaçam o seu negócio, de modo a implementar medidas adequadas que mitiguem os mesmos e assim não coloquem em causa o cumprimento dos objetivos definidos para a organização. Neste contexto atual e por forma a alinhar o seu contributo à estratégia, as funções de auditoria interna estão a deixar de se preocupar apenas com fatos passados e controlos e passam a repensar o foco dos seus modelos, as medidas a adotar, as ferramentas e instrumentos a utilizar para aumentar a sua performance, passando a incluir no seu trabalho a identificação, análise e avaliação dos riscos, contribuindo para a obtenção de “uma segurança razoável” de que os principais objetivos de negócio serão concretizados. Na presente investigação, procurou-se iniciar reflexões sobre a importância da Auditoria Interna bem como explicar o seu propósito em termos de criação de valor numa organização. Para tal, efetuaram-se pesquisas bibliográficas para os principais conceitos, procedimentos, estruturas, riscos, normas e legislação aplicáveis á Auditoria Interna. Para encontrar respostas que justifiquem a criação de valor gerada pela Auditoria Interna, foi estudada a eficácia do papel do Auditor Interno. Desta forma, foi efetuada a revisão da literatura e a pesquisa de estudos existentes e em desenvolvimento face ao papel da Auditoria Interna nas organizações e às novas formas de criação/maximização de valor. Com o objetivo de comprovar como a Auditoria Interna pode acrescentar valor a uma organização, realizou-se um questionário, retiradas do universo das “500 MAIORES & MELHORES” empresas a atuarem no mercado português durante o ano de 2011, comparando assim, as opiniões dos diversos auditores internos. Através das respostas obtidas o objetivo geral apresentado pode ser comprovado pela conclusão de que a Auditoria Interna contribuí para acrescentar valor à organização. No entanto, apesar dos resultados obtidos, a reduzida dimensão da amostra não permite a sua generalização, consistindo este uma limitação do estudo.

The globalization of the economy, increased competition, the global economic crisis affect organizations, exposing them to a wide variety of risks, which can reach the achievement of its objectives and strategies. Thus, organizations should understand the risks and threates of business in order to implement appropriate measures to mitigate them. In the current context and to align their contribution to the strategy, the internal audit functions are no longer only concerned with past events. Control is used to measure to adopting the tools and instruments to improve…

Advisors/Committee Members: Dias, Alcina Portugal.

Subjects/Keywords: Auditoria; Auditor; Criação de valor; Auditoria interna; Value creation; Auditor; Auditing; Internal auditing

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Pinheiro, C. G. d. A. (2013). Acrescentar valor à organização com a auditoria interna. (Thesis). Instituto Politécnico do Porto. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:recipp.ipp.pt:10400.22/1804

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Pinheiro, Catarina Garcia de Albergaria. “Acrescentar valor à organização com a auditoria interna.” 2013. Thesis, Instituto Politécnico do Porto. Accessed December 16, 2019. http://www.rcaap.pt/detail.jsp?id=oai:recipp.ipp.pt:10400.22/1804.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Pinheiro, Catarina Garcia de Albergaria. “Acrescentar valor à organização com a auditoria interna.” 2013. Web. 16 Dec 2019.

Vancouver:

Pinheiro CGdA. Acrescentar valor à organização com a auditoria interna. [Internet] [Thesis]. Instituto Politécnico do Porto; 2013. [cited 2019 Dec 16]. Available from: http://www.rcaap.pt/detail.jsp?id=oai:recipp.ipp.pt:10400.22/1804.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Pinheiro CGdA. Acrescentar valor à organização com a auditoria interna. [Thesis]. Instituto Politécnico do Porto; 2013. Available from: http://www.rcaap.pt/detail.jsp?id=oai:recipp.ipp.pt:10400.22/1804

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Kristianstad University

20. Brandt, Jonathan. Continuous Auditing : Inställning och attityder hos internrevisorer.

Degree: Faculty of Business, 2019, Kristianstad University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20087

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Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön… (more)

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Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön kräver enligt forskningen nya metoder för utvärdering och rapportering. Medan digitaliseringen kommit långt i utveckling inom företagande och samhället i stort så har redovisnings- och revisionsmetoder stått stilla.Ett koncept som har kommit att bli aktuellt i tomrummet mellan digitaliseringens framväxt och revisionsmetoders traditionella utförande är Continuous Auditing. Konceptet har forskats kring under en relativt lång tid, varvid förhoppningen var att företag skulle ta till sig konceptet och byta ut sina omoderna revisionsmetoder. Bland annat förespråkas att revisionen borde utföras på ett mer proaktivt sätt och att automatiserade lösningar ska ersätta manuella utföranden. Undersökningar har visat på att Continuous Auditing enbart har tillämpats i en begränsad utsträckning. Syftet med denna studie är därmed att utreda varför så är fallet genom att undersöka huvudanvändarna, internrevisorernas inställning till konceptet.För att genomföra undersökningen tillämpar denna studie en kvalitativ forskningsansats med hjälp av semistrukturerade intervjuer med internrevisorer. Intervjuerna och analysen kring dessa har utgått ifrån en teoretisk referensram bestående av tidigare litteratur och forskning inom internrevision, Continuous auditing och teori kring teknologitillämpning.Bland annat ger resultatet uttryck för att studiens internrevisorer är öppna för att införa närliggande koncept och upplever att det finns ett behov av att införa sådana i företag. Däremot råder det tveksamheter kring vilka användarna av sådana koncept ska vara.

There is a discussion about the current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not.One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept.This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption.For…

Subjects/Keywords: Continuous auditing; Internal auditing; Digitalization; IT-adoption; Automatization; Continuous auditing; Internrevision; Digitalisering; IT-införande; Automatisering; Business Administration; Företagsekonomi

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Brandt, J. (2019). Continuous Auditing : Inställning och attityder hos internrevisorer. (Thesis). Kristianstad University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20087

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Brandt, Jonathan. “Continuous Auditing : Inställning och attityder hos internrevisorer.” 2019. Thesis, Kristianstad University. Accessed December 16, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20087.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Brandt, Jonathan. “Continuous Auditing : Inställning och attityder hos internrevisorer.” 2019. Web. 16 Dec 2019.

Vancouver:

Brandt J. Continuous Auditing : Inställning och attityder hos internrevisorer. [Internet] [Thesis]. Kristianstad University; 2019. [cited 2019 Dec 16]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20087.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Brandt J. Continuous Auditing : Inställning och attityder hos internrevisorer. [Thesis]. Kristianstad University; 2019. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20087

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Kristianstad University

21. Brandt, Jonathan. Continuous Auditing : Inställning och attityder hos internrevisorer.

Degree: Faculty of Business, 2019, Kristianstad University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20086

►

Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön… (more)

▼

Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön kräver enligt forskningen nya metoder för utvärdering och rapportering. Medan digitaliseringen kommit långt i utveckling inom företagande och samhället i stort så har redovisnings- och revisionsmetoder stått stilla. Ett koncept som har kommit att bli aktuellt i tomrummet mellan digitaliseringens framväxt och revisionsmetoders traditionella utförande är Continuous Auditing. Konceptet har forskats kring under en relativt lång tid, varvid förhoppningen var att företag skulle ta till sig konceptet och byta ut sina omoderna revisionsmetoder. Bland annat förespråkas att revisionen borde utföras på ett mer proaktivt sätt och att automatiserade lösningar ska ersätta manuella utföranden. Undersökningar har visat på att Continuous Auditing enbart har tillämpats i en begränsad utsträckning. Syftet med denna studie är därmed att utreda varför så är fallet genom att undersöka huvudanvändarna, internrevisorernas inställning till konceptet. För att genomföra undersökningen tillämpar denna studie en kvalitativ forskningsansats med hjälp av semistrukturerade intervjuer med internrevisorer. Intervjuerna och analysen kring dessa har utgått ifrån en teoretisk referensram bestående av tidigare litteratur och forskning inom internrevision, Continuous auditing och teori kring teknologitillämpning. Bland annat ger resultatet uttryck för att studiens internrevisorer är öppna för att införa närliggande koncept och upplever att det finns ett behov av att införa sådana i företag. Däremot råder det tveksamheter kring vilka användarna av sådana koncept ska vara.

There is a discussion about today’s current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not. One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept. This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology…

Subjects/Keywords: Continuous Auditing; Internal auditing; Digitalization; IT-adoption; Automatization; Continuous Auditing; Internrevision; Digitalisering; IT-införande; Automatisering; Business Administration; Företagsekonomi

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Brandt, J. (2019). Continuous Auditing : Inställning och attityder hos internrevisorer. (Thesis). Kristianstad University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20086

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Brandt, Jonathan. “Continuous Auditing : Inställning och attityder hos internrevisorer.” 2019. Thesis, Kristianstad University. Accessed December 16, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20086.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Brandt, Jonathan. “Continuous Auditing : Inställning och attityder hos internrevisorer.” 2019. Web. 16 Dec 2019.

Vancouver:

Brandt J. Continuous Auditing : Inställning och attityder hos internrevisorer. [Internet] [Thesis]. Kristianstad University; 2019. [cited 2019 Dec 16]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20086.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Brandt J. Continuous Auditing : Inställning och attityder hos internrevisorer. [Thesis]. Kristianstad University; 2019. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20086

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Edith Cowan University

22. Abdullah, Razimah Binti. Redefining internal audit performance: Impact on corporate governance.

Degree: 2014, Edith Cowan University

URL: http://ro.ecu.edu.au/theses/1567

► One of the preventive measures to situations akin to world financial crises increasingly forwarded is effective internal audit function (IAF) (e.g., Imhoff, 2003; Mohamad &… (more)

▼ One of the preventive measures to situations akin to world financial crises increasingly forwarded is effective internal audit function (IAF) (e.g., Imhoff, 2003; Mohamad & Muhamad Sori, 2011). Internal audit, a component of corporate governance, continues to evolve due to changes in business strategies and requirements placed on it by legislators. The roles of internal auditors and audit committees (ACs), the key personnel in IAFs, are changing to a more value-added approach as business strategies move towards corporate sustainability and organisational excellence. Suggestions forwarded to improve the performance or determining the quality of IAF include effective involvement of ACs in internal audit activities, the employment of competent internal auditors and determining the impact of internal audit on corporate governance (e.g., Mohamad & Muhamad Sori, 2011, Sarens, 2009, Turley & Zaman, 2007). Research on the quality of internal audit has focussed mainly on the relationships of internal audit with internal control and ACs (e.g., Fadzil, Haron, & Jantan, 2005; Mat Zain & Subramaniam, 2007; Turley & Zaman, 2007). However, none has linked the impact of internal audit performance to corporate governance. This study provides an agency of value view, explaining the effectiveness of IAF and its impact on corporate governance. Using a convergent mixed methods approach, the main findings from survey data collected from corporate members of the Institute of Internal Auditors Malaysia are compared and integrated with perspectives from chief audit executives of selected public listed companies interviewed. The factors investigated are the structure of the IAF, activities of best practices in internal auditing, ACs’ involvement as stated by the Malaysian public listing guidelines (Bursa Malaysia, 2000, 2009b) and the World Bank’s corporate governance framework (World Bank, 1991). An exploration on the extent of collaborations and combined assurances in internal audit is also carried out. The primary analysis on the probability of an effective IAF and profiling of the internal audit activities, level of AC involvement and areas of corporate governance is made using the Rasch model. Non-parametric tests are also used to determine the statistical significance of the relationships of the components investigated. In-depth interview data are analysed using template analysis. The findings support the establishment of an in-house IAF with a definitive team size and professional expertise for an effective IAF. Other IAF components are member experience, combined audit activities and collaborations of audit activities. Although these other components are not significantly related to the effectiveness of IAF, the indepth interviews provided more explanations on their importance in internal audit. An important structure of the IAF is the AC’s oversight role. The findings also indicate that the level of ACs’ involvement in the reviews of each stage of the internal audit process contributes to the overall effectiveness of IAF. Due to…

Subjects/Keywords: Internal audit; Audit committee; Corporate governance; Performance; Collaborations; Combined assurance; Rasch model; Internal auditing Malaysia; Corporations; auditing; Accounting

Record Details Similar Records Cite « Share

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Abdullah, R. B. (2014). Redefining internal audit performance: Impact on corporate governance. (Thesis). Edith Cowan University. Retrieved from http://ro.ecu.edu.au/theses/1567

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Abdullah, Razimah Binti. “Redefining internal audit performance: Impact on corporate governance.” 2014. Thesis, Edith Cowan University. Accessed December 16, 2019. http://ro.ecu.edu.au/theses/1567.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Abdullah, Razimah Binti. “Redefining internal audit performance: Impact on corporate governance.” 2014. Web. 16 Dec 2019.

Vancouver:

Abdullah RB. Redefining internal audit performance: Impact on corporate governance. [Internet] [Thesis]. Edith Cowan University; 2014. [cited 2019 Dec 16]. Available from: http://ro.ecu.edu.au/theses/1567.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Abdullah RB. Redefining internal audit performance: Impact on corporate governance. [Thesis]. Edith Cowan University; 2014. Available from: http://ro.ecu.edu.au/theses/1567

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of South Africa

23. Moodley, Asogan. Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler .

Degree: 2019, University of South Africa

URL: http://hdl.handle.net/10500/25546

► The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along… (more)

▼ The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along racial lines, as was the case during the apartheid era. Consequently, government expenditure increased considerably. However, continuous service delivery protests in recent years indicate that government has not been operating optimally. The Department of Planning, Monitoring and Evaluation and National Treasury introduced Organisational Performance Management (OPM) to improve service delivery. Government also adopted internal auditing as a mechanism to improve OPM because of internal auditing’s mandate, role and body of knowledge. This study explored the implementation of OPM as a management tool to assist national departments in effectively delivering goods and services to the public economically and efficiently. The study also explored the adoption of internal auditing by national departments as a mechanism to improve OPM. The study followed a sequential mixed methods approach. The chief audit executives of eighteen national departments participated in the quantitative phase. Interviews were held with employees from four national departments as well as two monitoring departments. Departmental officials included five deputy directors-general, three chief directors, four directors, one deputy director and one senior internal auditor. Seven focus group discussions were held with twenty-two internal auditors from the four departments. Sixty-four documents were analysed. The study found that national departments have implemented systems of OPM and the reporting of quarterly performance information but are at different levels of maturity. However, governance and reporting fatigue and a reluctance to implement effective consequence management for poor performance may be undermining optimal performance. National departments may be also preparing strategic plans, annual performance plans and annual reports simply for compliance rather than for optimal performance. The study also found that internal auditors may not have a thorough understanding of the department’s performance environment and consequently undertake limited assessments of OPM, focusing mainly on quarterly performance information (PI) and documentation rather than on organisational strategy. However, management’s expectations from internal auditing go beyond assessing the quarterly PI and require advice and guidance on strategic imperatives. The appropriate skills, knowledge and training of internal auditors therefore require review. Management expects assurance of sustainable future performance of the department. Internal auditing currently stands positioned to make an evolutionary transformation into becoming the most important strategic partner to management. However, under-theorisation and a restricted internal auditing approach inhibit its natural evolution. Advisors/Committee Members: Ackers, Barry (advisor), Odendaal, Elizabeth Margaretha (advisor).

Subjects/Keywords: Combined assurance; Control; Governance; Internal auditing; Internal auditing standards; Monitoring and evaluation; Organisational performance management; Performance information reporting; Risk management

Record Details Similar Records Cite « Share

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Moodley, A. (2019). Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler . (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/25546

Chicago Manual of Style (16^th Edition):

Moodley, Asogan. “Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler .” 2019. Masters Thesis, University of South Africa. Accessed December 16, 2019. http://hdl.handle.net/10500/25546.

MLA Handbook (7^th Edition):

Moodley, Asogan. “Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler .” 2019. Web. 16 Dec 2019.

Vancouver:

Moodley A. Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler . [Internet] [Masters thesis]. University of South Africa; 2019. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10500/25546.

Council of Science Editors:

Moodley A. Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler . [Masters Thesis]. University of South Africa; 2019. Available from: http://hdl.handle.net/10500/25546

University of Pretoria

24. Janse van Rensburg, J.O. (Jacobus Oosthuizen). Internal audit capability : a public sector case study.

Degree: MCom, Auditing, 2014, University of Pretoria

URL: http://hdl.handle.net/2263/43357

► The South African public sector faces significant challenges that impact on its ability to deliver services to the public. There are several parties that can… (more)

▼ The South African public sector faces significant challenges that impact on its ability to deliver services to the public. There are several parties that can assist the public sector in addressing these challenges. One of these is the internal audit functions of government organisations. For internal auditing to support effectively the managements of the government organisations they serve, the internal audit function should be sufficiently capable. The questions remain as to whether South African public sector internal audit functions are sufficiently capable and how internal audit capability can be measured. The Institute of Internal Auditors Research Foundation published the Internal Audit Capability Model (IA-CM) in 2009. The main purpose of the model is to provide a capability self-assessment tool for public sector internal audit functions. This model could be used as a yardstick in measuring public sector internal audit capability within South Africa, should the elements and key process areas (KPAs) of the model be applicable to the South African context. This study therefore aims to determine whether the IA-CM can be applied within a South African context. The South African public sector, the role of internal auditing within the South African public sector as well as the IA-CM as a tool of measuring public sector internal audit capability were investigated. A literature review was conducted on these topics, as a foundation for the study. Specific data was obtained on each of the KPAs of the IA-CM through a case study design by selecting an appropriate South African national department and ranking the case against the KPAs of the IA-CM. The ranking was conducted based on a review of relevant documents and interviews with applicable internal audit and management staff and audit committee members of the selected case. The study concludes that 82.9% of the KPAs of the IA-CM appear to be applicable within a South African context and that, in essence, the model can be applied within a South African context. However, eight hindrances that may negatively affect the feasibility of implementing the remaining 17.1% of the KPAs or certain components of these KPA’s, have been also been identified. Advisors/Committee Members: Coetzee, G.P. (Philna) (advisor).

Subjects/Keywords: Internal auditing; Capability maturity model; Internal Audit Capability Model; Capability; Public sector; UCTD

Record Details Similar Records Cite « Share

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Janse van Rensburg, J. O. (. O. (2014). Internal audit capability : a public sector case study. (Masters Thesis). University of Pretoria. Retrieved from http://hdl.handle.net/2263/43357

Chicago Manual of Style (16^th Edition):

Janse van Rensburg, J O (Jacobus Oosthuizen). “Internal audit capability : a public sector case study.” 2014. Masters Thesis, University of Pretoria. Accessed December 16, 2019. http://hdl.handle.net/2263/43357.

MLA Handbook (7^th Edition):

Janse van Rensburg, J O (Jacobus Oosthuizen). “Internal audit capability : a public sector case study.” 2014. Web. 16 Dec 2019.

Vancouver:

Janse van Rensburg JO(O. Internal audit capability : a public sector case study. [Internet] [Masters thesis]. University of Pretoria; 2014. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/2263/43357.

Council of Science Editors:

Janse van Rensburg JO(O. Internal audit capability : a public sector case study. [Masters Thesis]. University of Pretoria; 2014. Available from: http://hdl.handle.net/2263/43357

Kennesaw State University

25. Lasher, Debra J. Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture.

Degree: DBA, Accountancy, 2012, Kennesaw State University

URL: https://digitalcommons.kennesaw.edu/etd/503

► While the internal auditing function (IAF) has been studied extensively in publicly traded firms, relatively little is known about the function and related outcomes… (more)

▼ 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 U.S. and globally. The blending of family culture with organizational culture in family businesses is a key aspect that differs from nonfamily businesses and across family businesses. This research develops the new construct of family business culture as a replicable measure of the influence of the combined cultures of the family and the business. Both essays include family business culture as a moderating variable to provide a detailed analysis of differences between family businesses. Data was collected utilizing an online survey. Essay 1 extends agency theory into the area of the IAF in privately held family businesses to address conflicting research concerning family involvement and related agency costs. The research examines three unique characteristics of privately held family businesses that could influence the investment in an IAF; family involvement in ownership, management, and on the board. The logistic regression results indicate an unexpected positive relationship between family involvement on the board and the existence of an IAF, with no moderating influence of family business culture. An integration of two theories provides the theoretical foundation for Essay 2. Agency theory is used to investigate the potential impact of the investment of an IAF on objective and subjective financial performance. Social exchange theory is employed to assess the potential effect of an IAF on employee trust in top management and in the business and affective organizational commitment. The multiple regression results do not support a significant relationship between the level of investment in an IAF and the five outcome variables. Analysis supports a positive relationship between the existence of IAF and both measures of financial performance. The moderating influence of family business culture was not significant. This research is the first step in gaining more knowledge of family involvement as antecedents of an IAF in privately held family businesses and the outcomes of that decision in five critical areas. Advisors/Committee Members: Dr. Audrey Gramling, Dr. Torsten Pieper, Dr. Dana Hermanson.

Subjects/Keywords: internal auditing; family businesses; private businesses; business culture; Accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Lasher, D. J. (2012). Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture. (Thesis). Kennesaw State University. Retrieved from https://digitalcommons.kennesaw.edu/etd/503

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Lasher, Debra J. “Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture.” 2012. Thesis, Kennesaw State University. Accessed December 16, 2019. https://digitalcommons.kennesaw.edu/etd/503.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Lasher, Debra J. “Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture.” 2012. Web. 16 Dec 2019.

Vancouver:

Lasher DJ. Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture. [Internet] [Thesis]. Kennesaw State University; 2012. [cited 2019 Dec 16]. Available from: https://digitalcommons.kennesaw.edu/etd/503.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lasher DJ. Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture. [Thesis]. Kennesaw State University; 2012. Available from: https://digitalcommons.kennesaw.edu/etd/503

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Nelson Mandela Metropolitan University

26. Flowerday, Stephen. Restoring trust by verifying information integrity through continuous auditing.

Degree: DTech, Faculty of Engineering, the Built Environment and Information Technology, 2006, Nelson Mandela Metropolitan University

URL: http://hdl.handle.net/10948/504

► Corporate scandals such as Enron, WorldCom and Parmalat, have focused recent governance efforts in the domain of financial reporting due to fraudulent and/or erroneous accounting… (more)

▼ Corporate scandals such as Enron, WorldCom and Parmalat, have focused recent governance efforts in the domain of financial reporting due to fraudulent and/or erroneous accounting practices. In addition, the ineffectiveness of the current system of controls has been highlighted, including that some directors have been weak and ineffective monitors of managers. This board of director ‘weakness’ has called for additional mechanisms for monitoring and controlling of management, focusing on financial reporting. This problem intensifies in that today companies function in real-time, and decisions are based on available realtime financial information. However, the assurances provided by traditional auditing take place months after the transactions have occurred and therefore, a trust problem arises because information is not verified in real-time. Consequently, the errors and fraud concealed within the financial information is not discovered until months later. To address this trust problem a conceptual causal model is proposed in this study based on the principles of systems theory. The emergent property of the causal model is increased trust and control. This study establishes that mutual assurances assist in building trust and that information security assists in safeguarding trust. Subsequently, in order to have a positive relationship between the company directors and various stakeholders, uncertainty needs to be contained, and the level of trust needs to surpass the perceived risks. The study concludes that assurances need to be provided in real-time to restore stakeholder confidence and trust in the domain of financial reporting. In order to provide assurances in real-time, continuous auditing is required to verify the integrity of financial information when it becomes available, and not months later. A continuous auditing process has its foundations grounded in information technology and attends to the challenges in real-time by addressing the standardisation of data to enable effective analysis, the validation of the accuracy of the data and the reliability of the system Advisors/Committee Members: Von Solms, Rossouw Prof.

Subjects/Keywords: Auditing, Internal; Corporate governance

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Flowerday, S. (2006). Restoring trust by verifying information integrity through continuous auditing. (Doctoral Dissertation). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/504

Chicago Manual of Style (16^th Edition):

Flowerday, Stephen. “Restoring trust by verifying information integrity through continuous auditing.” 2006. Doctoral Dissertation, Nelson Mandela Metropolitan University. Accessed December 16, 2019. http://hdl.handle.net/10948/504.

MLA Handbook (7^th Edition):

Flowerday, Stephen. “Restoring trust by verifying information integrity through continuous auditing.” 2006. Web. 16 Dec 2019.

Vancouver:

Flowerday S. Restoring trust by verifying information integrity through continuous auditing. [Internet] [Doctoral dissertation]. Nelson Mandela Metropolitan University; 2006. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10948/504.

Council of Science Editors:

Flowerday S. Restoring trust by verifying information integrity through continuous auditing. [Doctoral Dissertation]. Nelson Mandela Metropolitan University; 2006. Available from: http://hdl.handle.net/10948/504

Universidade do Estado do Rio de Janeiro

27. Reginaldo de Almeida Peba. Percepção sobre a eficiência do controle interno nos órgãos que compõem o poder executivo municipal: um estudo de caso na auditoria da Controladoria Geral do Município do Rio de Janeiro CGMRJ.

Degree: Master, 2010, Universidade do Estado do Rio de Janeiro

URL: http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6262 ;

►

Apresentar a percepção dos servidores públicos lotados na Auditoria Geral (ADG) da Controladoria Geral do Município do Rio de Janeiro (CGMRJ), sobre a eficiência do… (more)

▼

Apresentar a percepção dos servidores públicos lotados na Auditoria Geral (ADG) da Controladoria Geral do Município do Rio de Janeiro (CGMRJ), sobre a eficiência do uso de Ferramentas de Controle Interno pelos gestores da coisa pública, pertencentes aos órgãos que compõem o Poder Executivo Municipal (PEM), no desempenho de suas funções. Os modelos atuais de gestão pública estão evoluindo a cada dia e precisam de informações que permitam a implementação de medidas corretivas, assim que a pesquisa se justifica, pois procura mostrar aos cidadãos o resultado da percepção desses servidores, que atuam na proteção do patrimônio público, em relação a quem está sujeito a sua ação, ao prestar contas, quanto: à eficiência e efetividade operacional; confiabilidade dos registros contábeis e financeiros; bem como a conformidade com leis e normas. A metodologia empregada envolve um estudo de caso, associado à pesquisa bibliográfica, exploratória, descritiva, pois além de ser um processo investigativo, utiliza diversos materiais escritos, bem como descreve um fenômeno. Enfim, a coleta de dados foi realizada através de um questionário onde foi combinado respostas de múltipla escolha e respostas abertas. O resultado desse estudo revela que à eficiência do Controle Interno está baixa nessas entidades. Os conceitos encontrados resultantes da percepção do grupo: Componentes do Controle Interno e reforçados, pela reduzida aplicabilidade das Ferramentas Gerenciais, mostra que esses elementos componentes das Ferramentas de Controle Interno precisam ser compromisso, na consciência desses gestores.

Present the perceptions of civil servants crowded the Auditor-General (ADG) of the Comptroller General of the Rio de Janeiro (CGMRJ) on the efficiency of the use of tools of Internal Control by the managers of public affairs, belonging to the agencies that make up the Executive Municipal (PEM), the performance of their duties. Current models of governance are evolving every day and need information to enable the implementation of corrective measures, so research is justified, as it seeks to show the public the result of the perception of these servers, which function is to protect public property, for those subject to its action, the account in respect of: efficiency and operational effectiveness, reliability of accounting records and financial and compliance with laws and regulations. The methodology involves a case study, together with the literature, exploratory, descriptive, as well as being an investigative process, using various written materials, and describes a phenomenon. Finally, the data collection was conducted through a questionnaire which was combined multiplechoice and open answers. The result of this study shows that the efficiency of internal control is low in these entities. The concepts found resulting from the perception of the group: Components of Internal Control and reinforced by the limited applicability of the Management Tools, shows that these component elements of internal control tools need to be committed in the…

Advisors/Committee Members: Alvaro Vieira Lima, Gilcina Guimarães Machado, Gustavo Henrique Wanderley de Azevedo.

Subjects/Keywords: Controle interno; Controladoria; Auditoria.; Internal Control; Accounting; Auditing.; CIENCIAS CONTABEIS

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APA (6^th Edition):

Peba, R. d. A. (2010). Percepção sobre a eficiência do controle interno nos órgãos que compõem o poder executivo municipal: um estudo de caso na auditoria da Controladoria Geral do Município do Rio de Janeiro CGMRJ. (Masters Thesis). Universidade do Estado do Rio de Janeiro. Retrieved from http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6262 ;

Chicago Manual of Style (16^th Edition):

Peba, Reginaldo de Almeida. “Percepção sobre a eficiência do controle interno nos órgãos que compõem o poder executivo municipal: um estudo de caso na auditoria da Controladoria Geral do Município do Rio de Janeiro CGMRJ.” 2010. Masters Thesis, Universidade do Estado do Rio de Janeiro. Accessed December 16, 2019. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6262 ;.

MLA Handbook (7^th Edition):

Peba, Reginaldo de Almeida. “Percepção sobre a eficiência do controle interno nos órgãos que compõem o poder executivo municipal: um estudo de caso na auditoria da Controladoria Geral do Município do Rio de Janeiro CGMRJ.” 2010. Web. 16 Dec 2019.

Vancouver:

Peba RdA. Percepção sobre a eficiência do controle interno nos órgãos que compõem o poder executivo municipal: um estudo de caso na auditoria da Controladoria Geral do Município do Rio de Janeiro CGMRJ. [Internet] [Masters thesis]. Universidade do Estado do Rio de Janeiro; 2010. [cited 2019 Dec 16]. Available from: http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6262 ;.

Council of Science Editors:

Peba RdA. Percepção sobre a eficiência do controle interno nos órgãos que compõem o poder executivo municipal: um estudo de caso na auditoria da Controladoria Geral do Município do Rio de Janeiro CGMRJ. [Masters Thesis]. Universidade do Estado do Rio de Janeiro; 2010. Available from: http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6262 ;

28. Kontogeorgis, Georgios. Οι εξελίξεις και η ποιότητα του εσωτερικού ελέγχου στην Ελλάδα και διεθνώς: έρευνα της ποιότητας του εσωτερικού ελέγχου σε εταιρείες του Χρηματιστηρίου Αξιών Αθηνών (Χ.Α.Α.), ακολουθώντας το υπόδειγμα COSO.

Degree: 2013, Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών

URL: http://hdl.handle.net/10442/hedi/39346

► The modern business world is characterized by complexity and competition which companies have to face in order to survive and prosper beyond. The internal audit… (more)

Subjects/Keywords: Εσωτερικός έλεγχος; Ποιότητα; Ελλάδα; Internal auditing; Quality; Greece; COSO

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APA (6^th Edition):

Kontogeorgis, G. (2013). Οι εξελίξεις και η ποιότητα του εσωτερικού ελέγχου στην Ελλάδα και διεθνώς: έρευνα της ποιότητας του εσωτερικού ελέγχου σε εταιρείες του Χρηματιστηρίου Αξιών Αθηνών (Χ.Α.Α.), ακολουθώντας το υπόδειγμα COSO. (Thesis). Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών. Retrieved from http://hdl.handle.net/10442/hedi/39346

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Kontogeorgis, Georgios. “Οι εξελίξεις και η ποιότητα του εσωτερικού ελέγχου στην Ελλάδα και διεθνώς: έρευνα της ποιότητας του εσωτερικού ελέγχου σε εταιρείες του Χρηματιστηρίου Αξιών Αθηνών (Χ.Α.Α.), ακολουθώντας το υπόδειγμα COSO.” 2013. Thesis, Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών. Accessed December 16, 2019. http://hdl.handle.net/10442/hedi/39346.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Kontogeorgis, Georgios. “Οι εξελίξεις και η ποιότητα του εσωτερικού ελέγχου στην Ελλάδα και διεθνώς: έρευνα της ποιότητας του εσωτερικού ελέγχου σε εταιρείες του Χρηματιστηρίου Αξιών Αθηνών (Χ.Α.Α.), ακολουθώντας το υπόδειγμα COSO.” 2013. Web. 16 Dec 2019.

Vancouver:

Kontogeorgis G. Οι εξελίξεις και η ποιότητα του εσωτερικού ελέγχου στην Ελλάδα και διεθνώς: έρευνα της ποιότητας του εσωτερικού ελέγχου σε εταιρείες του Χρηματιστηρίου Αξιών Αθηνών (Χ.Α.Α.), ακολουθώντας το υπόδειγμα COSO. [Internet] [Thesis]. Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών; 2013. [cited 2019 Dec 16]. Available from: http://hdl.handle.net/10442/hedi/39346.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Kontogeorgis G. Οι εξελίξεις και η ποιότητα του εσωτερικού ελέγχου στην Ελλάδα και διεθνώς: έρευνα της ποιότητας του εσωτερικού ελέγχου σε εταιρείες του Χρηματιστηρίου Αξιών Αθηνών (Χ.Α.Α.), ακολουθώντας το υπόδειγμα COSO. [Thesis]. Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών; 2013. Available from: http://hdl.handle.net/10442/hedi/39346

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

29. [No author]. Ajustes ??s atividades de controles internos em face da ado????o do IFRS 15 .

Degree: 2017, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/755

► Through the change of normative scenary for revenue recognition by the IFRS 15 adoption, that occurs from January 1st, 2018, it is necessary to adjust… (more)

Subjects/Keywords: Auditoria interna.Contabilidade - Normas. IFRS.; Auditing, internal. ccounting $x Standards. IFRS

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2017). Ajustes ??s atividades de controles internos em face da ado????o do IFRS 15 . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/755

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Ajustes ??s atividades de controles internos em face da ado????o do IFRS 15 .” 2017. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed December 16, 2019. http://tede.fecap.br:8080/jspui/handle/jspui/755.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Ajustes ??s atividades de controles internos em face da ado????o do IFRS 15 .” 2017. Web. 16 Dec 2019.

Vancouver:

author] [. Ajustes ??s atividades de controles internos em face da ado????o do IFRS 15 . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. [cited 2019 Dec 16]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/755.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Ajustes ??s atividades de controles internos em face da ado????o do IFRS 15 . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/755

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

30. [No author]. Um estudo sobre os conceitos, aplica????es e responsabilidades dos controles internos .

Degree: 2003, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/425

► The objective of this work is to present the concepts of internal controls and the importance they have to the various kinds of organizations in… (more)

Subjects/Keywords: Auditoria interna; Auditing, internal

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2003). Um estudo sobre os conceitos, aplica????es e responsabilidades dos controles internos . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/425

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Um estudo sobre os conceitos, aplica????es e responsabilidades dos controles internos .” 2003. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed December 16, 2019. http://132.0.0.61:8080/tede/handle/tede/425.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Um estudo sobre os conceitos, aplica????es e responsabilidades dos controles internos .” 2003. Web. 16 Dec 2019.

Vancouver:

author] [. Um estudo sobre os conceitos, aplica????es e responsabilidades dos controles internos . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2003. [cited 2019 Dec 16]. Available from: http://132.0.0.61:8080/tede/handle/tede/425.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Um estudo sobre os conceitos, aplica????es e responsabilidades dos controles internos . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2003. Available from: http://132.0.0.61:8080/tede/handle/tede/425

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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Open Access Theses and Dissertations