subject:( Internal auditing Bibliometrics)

Nelson Mandela Metropolitan University

1. 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 (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 09, 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. 09 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 09]. 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

Vilnius Pedagogical University

2. Smalinskienė, Virginija. Ikimokyklinių įstaigų vidaus audito organizavimas: vadovų nuomonių tyrimas.

Degree: Master, Educology, 2009, Vilnius Pedagogical University

URL: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090630_094155-90667 ;

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Vertinant švietimo įstaigų veiklą, sėkmės matavimo priemone šiuo metu taikomas vidaus auditas. Šio magistrinio darbo tyrimo tikslas - išsiaiškinti ikimokyklinių įstaigų vadovų požiūrį į vidaus… (more)

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Vertinant švietimo įstaigų veiklą, sėkmės matavimo priemone šiuo metu taikomas vidaus auditas. Šio magistrinio darbo tyrimo tikslas - išsiaiškinti ikimokyklinių įstaigų vadovų požiūrį į vidaus auditą ir jo organizavimą ikimokyklinėse įstaigose. Magistro darbe išanalizuota ir susisteminta Lietuvos ir užsienio autorių mokslinė, vadybinė literatūra, nagrinėjanti švietimo įstaigų ir ikimokyklinių įstaigų veiklos vertinimo organizavimą, atkleista ir apibendrinta ikimokyklinių įstaigų patirtis įgyvendinant vidaus audito metodiką. Atlikto tyrimo rezultatų analizė atskleidė, jog beveik 70 proc. ikimokyklinių įstaigų vadovų nuomone, įvertinant įstaigos veiklą labiausiai pasitikima ugdytinių tėvais. Tobulinant ikimokyklinės įstaigos darbą vidaus auditas joje yra labai svarbus beveik pusei tyrime dalyvavusių vadovų. Vadovų nuomone, auditas reikalingas išsiaiškinti stipriąsias sritis ir dirbti kryptingai, parengiant įstaigos strategiją, pagerinti ugdymo kokybę. Tyrimo rezultatai patvirtino, jog vidaus auditas atliekamas beveik visose Vilniaus miesto ikimokyklinėse įstaigose. Pradėję taikyti įstaigose vidaus auditą daugiau kaip pusė ikimokyklinių įstaigų vadovų pastebėjo teigiamus pokyčius savo įstaigos veikloje. Didžioji dalis tyrime dalyvavusių ikimokyklinių įstaigų vadovų, dirbdami pagal vidaus audito metodiką, išmoko analizuoti savo įstaigų veiklą, išskyrė privalumus ir trūkumus, sužinojo kaip tobulinti įstaigų veiklą, parengti strategiją. Apibendrinus tyrime dalyvavusių respondentų... [toliau žr. visą tekstą]

Today, internal auditing as a means of measuring the degree of success is used for the purpose of appraising activities pursued by an educational institution. The present master thesis seeks to elicit the views of pre-school institution heads on internal auditing and the organisation of relevant procedure at pre-school institutions. The work provides a systematised analysis of Lithuanian and foreign literature on relevant research and management issues relating to the organisation of appraisal of activities carried out by pre-school institutions. Besides, the thesis describes and generalises pre-school institutions’ experience in the area of implementation of internal auditing methodology. The analysis of findings indicated that almost 70% heads of pre-school institutions thought that the opinion of pre-schoolers’ parents accounted essentially for the score given to the pre-school institution under appraisal. Almost half of the heads considered internal auditing to be a very important measure useful especially for the improvement of work at a pre-school institution. According to the heads, auditing was necessary for the determining of strong and weak points and also for the performing of purposeful works, such as the working out of institution strategy or the improvement of education quality. The findings showed that internal auditing was carried out at almost every institution of pre-school education in Vilnius. Following the introduction of internal auditing, more than a... [to full text]

Advisors/Committee Members: Žadeikaitė, Loreta (Master’s degree committee chair), Juraitė, Andrijana (Master’s degree session secretary), Barkauskaitė, Marija (Master’s degree committee member), Pečiuliauskienė, Palmira (Master’s degree committee member), Statauskienė, Loreta (Master’s degree committee member), Žilionis, Juozas (Master’s degree committee member), Survutaitė, Dalia (Master’s thesis reviewer), Dukynaitė, Rita (Master’s thesis supervisor).

Subjects/Keywords: Vidaus auditas; Ikimokyklinė įstaiga; Švietimo kokybė; School institution; Internal auditing; Management

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APA (6^th Edition):

Smalinskienė, Virginija. (2009). Ikimokyklinių įstaigų vidaus audito organizavimas: vadovų nuomonių tyrimas. (Masters Thesis). Vilnius Pedagogical University. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090630_094155-90667 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Chicago Manual of Style (16^th Edition):

Smalinskienė, Virginija. “Ikimokyklinių įstaigų vidaus audito organizavimas: vadovų nuomonių tyrimas.” 2009. Masters Thesis, Vilnius Pedagogical University. Accessed December 09, 2019. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090630_094155-90667 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

MLA Handbook (7^th Edition):

Smalinskienė, Virginija. “Ikimokyklinių įstaigų vidaus audito organizavimas: vadovų nuomonių tyrimas.” 2009. Web. 09 Dec 2019.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Smalinskienė, Virginija. Ikimokyklinių įstaigų vidaus audito organizavimas: vadovų nuomonių tyrimas. [Internet] [Masters thesis]. Vilnius Pedagogical University; 2009. [cited 2019 Dec 09]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090630_094155-90667 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Council of Science Editors:

Smalinskienė, Virginija. Ikimokyklinių įstaigų vidaus audito organizavimas: vadovų nuomonių tyrimas. [Masters Thesis]. Vilnius Pedagogical University; 2009. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090630_094155-90667 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

University of South Africa

3. Marais, Marinda. Gehaltebeheer binne interne ouditfunksies en die toepassing daarvan in Suid-Afrika .

Degree: 2009, University of South Africa

URL: http://hdl.handle.net/10500/1610

► The purpose of quality control within internal auditing functions is to ensure that internal auditing functions add value by providing a quality service. The aim… (more)

Subjects/Keywords: Internal auditing services; Quality; Quality control; Quality programme; Quality assessment; Internal quality assessment; External quality assessment; Quality assurance service; Internal auditing clients; Internal auditing functions; Internal auditing

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APA (6^th Edition):

Marais, M. (2009). Gehaltebeheer binne interne ouditfunksies en die toepassing daarvan in Suid-Afrika . (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/1610

Chicago Manual of Style (16^th Edition):

Marais, Marinda. “Gehaltebeheer binne interne ouditfunksies en die toepassing daarvan in Suid-Afrika .” 2009. Masters Thesis, University of South Africa. Accessed December 09, 2019. http://hdl.handle.net/10500/1610.

MLA Handbook (7^th Edition):

Marais, Marinda. “Gehaltebeheer binne interne ouditfunksies en die toepassing daarvan in Suid-Afrika .” 2009. Web. 09 Dec 2019.

Vancouver:

Marais M. Gehaltebeheer binne interne ouditfunksies en die toepassing daarvan in Suid-Afrika . [Internet] [Masters thesis]. University of South Africa; 2009. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/10500/1610.

Council of Science Editors:

Marais M. Gehaltebeheer binne interne ouditfunksies en die toepassing daarvan in Suid-Afrika . [Masters Thesis]. University of South Africa; 2009. Available from: http://hdl.handle.net/10500/1610

University of Missouri – Columbia

4. Peterson, Gabriel Miner, 1973-. The effectiveness of the practice of correction and republication of the biomedical literature : a bibliometric analysis.

Degree: PhD, 2006, University of Missouri – Columbia

URL: https://doi.org/10.32469/10355/4491

► This research is a bibliometric study that measures incidence of citation of the flawed and corrected versions of scholarly articles. If the practice of correction… (more)

▼ This research is a bibliometric study that measures incidence of citation of the flawed and corrected versions of scholarly articles. If the practice of correction and republication is effective, then the incidence of citation of the flawed version should diminish, and increased incidence of citation of the republication should be observed. If there is no difference between citation levels for corrected and republished versions of articles (or if citation of the flawed originals is higher than that of the corrected versions), then correction and republication is not effective at preventing the citation of flawed publications that have been officially withdrawn by their authors or publishers. A statistically significant difference between citation levels of flawed originals and corrected republications is not detected until 8-12 years post-republication. Results showed substantial variability among sources in their provision of authoritative bibliographic information. The assertion that inappropriate citation behavior may be partly attributable to author ignorance is not refuted by the data. This study demonstrates that the practice of correction and republication is only marginally effective. The research shows that the practice of correction and republication does not prevent the continued citation of flawed articles post-correction, detecting only a slight decrease in the citation of flawed articles after publication of the corrected version. It is possible that the practice would be made more effective if prominent sources of bibliographic information were more consistent in providing users with information about the status of anomalous articles and the existence of post-publication modifications to the literature. It is certainly incumbent upon the scientific community to improve the effectiveness of making searchers aware of post-publication changes to the literature in order to prevent the potentially tragic consequences of application of flawed information by scientists and medical professionals. Failure to do so will undoubtedly result in a reduction of public trust in the reliability scientific literature and its users. Advisors/Committee Members: Sievert, Mary Ellen C. (advisor).

Subjects/Keywords: Bibliometrics

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APA (6^th Edition):

Peterson, Gabriel Miner, 1. (2006). The effectiveness of the practice of correction and republication of the biomedical literature : a bibliometric analysis. (Doctoral Dissertation). University of Missouri – Columbia. Retrieved from https://doi.org/10.32469/10355/4491

Chicago Manual of Style (16^th Edition):

Peterson, Gabriel Miner, 1973-. “The effectiveness of the practice of correction and republication of the biomedical literature : a bibliometric analysis.” 2006. Doctoral Dissertation, University of Missouri – Columbia. Accessed December 09, 2019. https://doi.org/10.32469/10355/4491.

MLA Handbook (7^th Edition):

Peterson, Gabriel Miner, 1973-. “The effectiveness of the practice of correction and republication of the biomedical literature : a bibliometric analysis.” 2006. Web. 09 Dec 2019.

Vancouver:

Peterson, Gabriel Miner 1. The effectiveness of the practice of correction and republication of the biomedical literature : a bibliometric analysis. [Internet] [Doctoral dissertation]. University of Missouri – Columbia; 2006. [cited 2019 Dec 09]. Available from: https://doi.org/10.32469/10355/4491.

Council of Science Editors:

Peterson, Gabriel Miner 1. The effectiveness of the practice of correction and republication of the biomedical literature : a bibliometric analysis. [Doctoral Dissertation]. University of Missouri – Columbia; 2006. Available from: https://doi.org/10.32469/10355/4491

Stellenbosch University

5. Wheeler, Sonya. A structured technique for applying Risk Based Internal Auditing in information technology environments (with specific reference to IIA RBIA, King Report and CobiT).

Degree: Accountancy, 2005, Stellenbosch University

URL: http://hdl.handle.net/10019.1/1016

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Thesis (M.Comm. (Accountancy)) – University of Stellenbosch, 2005.

ENGLISH ABSTRACT: A technique that may be used to incorporate Risk Based Internal Auditing (RBIA) in the IT… (more)

Subjects/Keywords: Accountancy; Assignments – Accountancy; Risk Based Internal Auditing; CobiT processes; Computer auditing

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

APA (6^th Edition):

Wheeler, S. (2005). A structured technique for applying Risk Based Internal Auditing in information technology environments (with specific reference to IIA RBIA, King Report and CobiT). (Thesis). Stellenbosch University. Retrieved from http://hdl.handle.net/10019.1/1016

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):

Wheeler, Sonya. “A structured technique for applying Risk Based Internal Auditing in information technology environments (with specific reference to IIA RBIA, King Report and CobiT).” 2005. Thesis, Stellenbosch University. Accessed December 09, 2019. http://hdl.handle.net/10019.1/1016.

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

MLA Handbook (7^th Edition):

Wheeler, Sonya. “A structured technique for applying Risk Based Internal Auditing in information technology environments (with specific reference to IIA RBIA, King Report and CobiT).” 2005. Web. 09 Dec 2019.

Vancouver:

Wheeler S. A structured technique for applying Risk Based Internal Auditing in information technology environments (with specific reference to IIA RBIA, King Report and CobiT). [Internet] [Thesis]. Stellenbosch University; 2005. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/10019.1/1016.

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

Council of Science Editors:

Wheeler S. A structured technique for applying Risk Based Internal Auditing in information technology environments (with specific reference to IIA RBIA, King Report and CobiT). [Thesis]. Stellenbosch University; 2005. Available from: http://hdl.handle.net/10019.1/1016

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

6. [No author]. Percep????o dos gestores de um grupo de empresas distribuidoras de um fabricante de autope??as sobre controles internos e gest??o de risco .

Degree: 2009, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/428

► Information made public by the media about financial scandals, fraudulent administration and unsuitable financial options has been increasing the concern of shareholders or owners about… (more)

Subjects/Keywords: Auditoria interna; Avalia????o de riscos; Ind??stria automobil??stica; Risk assessment; Automobile industry and trade; Auditing, internal

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APA (6^th Edition):

author], [. (2009). Percep????o dos gestores de um grupo de empresas distribuidoras de um fabricante de autope??as sobre controles internos e gest??o de risco . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/428

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. “Percep????o dos gestores de um grupo de empresas distribuidoras de um fabricante de autope??as sobre controles internos e gest??o de risco .” 2009. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed December 09, 2019. http://132.0.0.61:8080/tede/handle/tede/428.

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. “Percep????o dos gestores de um grupo de empresas distribuidoras de um fabricante de autope??as sobre controles internos e gest??o de risco .” 2009. Web. 09 Dec 2019.

Vancouver:

author] [. Percep????o dos gestores de um grupo de empresas distribuidoras de um fabricante de autope??as sobre controles internos e gest??o de risco . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2009. [cited 2019 Dec 09]. Available from: http://132.0.0.61:8080/tede/handle/tede/428.

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

Council of Science Editors:

author] [. Percep????o dos gestores de um grupo de empresas distribuidoras de um fabricante de autope??as sobre controles internos e gest??o de risco . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2009. Available from: http://132.0.0.61:8080/tede/handle/tede/428

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

7. Dahlström, Christian; Strandh, Emelie. Bedrägerier och förväntningar : En studie av små företags åtgärder mot interna bedrägerier och deras förväntningar på revisorn gällande upptäckten av interna bedrägerier .

Degree: Sustainable Development of Society and Technology, 2009, Mälardalen University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6704

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Problem: Vilka åtgärder använder sig små företag inom kontantbranschen av för att förhindra och upptäcka bedrägerier? Hur ser företagen och revisorerna på ansvaret för att… (more)

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Problem: Vilka åtgärder använder sig små företag inom kontantbranschen av för att förhindra och upptäcka bedrägerier? Hur ser företagen och revisorerna på ansvaret för att upptäcka bedrägerier utförda av anställda och skiljer sig företagens förväntningar från revisorns skyldigheter? Syfte: Syftet med uppsatsen är att undersöka hur små företag arbetar för att förhindra och upptäcka bedrägerier. Syftet är även att studera om det finns ett förväntningsgap mellan företagsledningen och revisorerna gällande ansvaret att upptäcka interna bedrägerier utförda av personal. Metod: Denna rapport grundar sig på av en litteratur- och en empiristudie. Empiristudien genomfördes med hjälp av totalt sju intervjuer, fyra med företag inom kontantbranschen samt tre revisorer. Även kompletteringsfrågor skickades till tre av respondenterna. Litteraturstudien består av böcker och artiklar som erhölls från databaser och biblioteket på Mälardalens högskola samt Västerås stadsbibliotek. Slutsats: Intern kontrollsystemen är en av de viktigaste förebyggande åtgärderna mot bedrägeri. Samtliga företag i studien använder sig av någon form av kontroll för att upptäcka och förebygga bedrägerier utförda av anställda. Ofta används avstämningar av inköp, lager och försäljning samt rutiner för rättelser och returer, men den vanligaste kontrollen bland företagen utgjordes av företagsledarens aktiva roll i verksamheten. Företagsrespondenterna var överens om att det inte är revisorns skyldighet att upptäcka bedrägerier utförda av anställda, utan de ansåg att ansvaret att upptäcka dessa brott ligger på företaget. Denna studie visar att det inte finns ett förväntningsgap mellan företags- och revisorsrespondenterna angående ansvaret att upptäcka interna bedrägerier.

Research issue: What measures against fraud does small businesses in the cash industry use to discover and prevent frauds? How do the businesses and the auditors look at the responsibility to discover frauds performed by employees and are there any differences between the businesses expectations and the auditors’ obligations? Purpose: The purpose with this thesis is to examine how small businesses are working to prevent and detect frauds. The purpose is also to examine if there is an expectation gap between managers and auditors regarding the responsibility to detect internal frauds preformed by employees. Method: One literature and one empirical study were made. The empirical data collection was carried out by means of seven interviews, four of them with companies within the cash industry and three of them with auditors. Complementary questions were sent to three of the respondents. The literature consists of books and articles. They were found in databases, the library at…

Subjects/Keywords: Fraud; economic crimes; expectation gap; internal control; irregularity; auditing.; Bedrägeri; ekonomisk brottslighet; fraud; förväntningsgap; intern kontroll; oegentligheter; revision.; Business studies; Företagsekonomi

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APA (6^th Edition):

Dahlström, Christian; Strandh, E. (2009). Bedrägerier och förväntningar : En studie av små företags åtgärder mot interna bedrägerier och deras förväntningar på revisorn gällande upptäckten av interna bedrägerier . (Thesis). Mälardalen University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6704

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):

Dahlström, Christian; Strandh, Emelie. “Bedrägerier och förväntningar : En studie av små företags åtgärder mot interna bedrägerier och deras förväntningar på revisorn gällande upptäckten av interna bedrägerier .” 2009. Thesis, Mälardalen University. Accessed December 09, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6704.

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

MLA Handbook (7^th Edition):

Dahlström, Christian; Strandh, Emelie. “Bedrägerier och förväntningar : En studie av små företags åtgärder mot interna bedrägerier och deras förväntningar på revisorn gällande upptäckten av interna bedrägerier .” 2009. Web. 09 Dec 2019.

Vancouver:

Dahlström, Christian; Strandh E. Bedrägerier och förväntningar : En studie av små företags åtgärder mot interna bedrägerier och deras förväntningar på revisorn gällande upptäckten av interna bedrägerier . [Internet] [Thesis]. Mälardalen University; 2009. [cited 2019 Dec 09]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6704.

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

Council of Science Editors:

Dahlström, Christian; Strandh E. Bedrägerier och förväntningar : En studie av små företags åtgärder mot interna bedrägerier och deras förväntningar på revisorn gällande upptäckten av interna bedrägerier . [Thesis]. Mälardalen University; 2009. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6704

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

University of Johannesburg

8. Rousseau, Andries Francois Viljoen. Utilising the balanced scorecard for the strategic role enhancement of internal auditing.

Degree: 2008, University of Johannesburg

URL: http://hdl.handle.net/10210/301

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The aim of this study is to develop and propose a strategic role enhancement for the Internal Auditing function for South African companies, by incorporating… (more)

Subjects/Keywords: organizational effectiveness measurement; performance measurement; internal auditing

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APA (6^th Edition):

Rousseau, A. F. V. (2008). Utilising the balanced scorecard for the strategic role enhancement of internal auditing. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/301

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):

Rousseau, Andries Francois Viljoen. “Utilising the balanced scorecard for the strategic role enhancement of internal auditing.” 2008. Thesis, University of Johannesburg. Accessed December 09, 2019. http://hdl.handle.net/10210/301.

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

MLA Handbook (7^th Edition):

Rousseau, Andries Francois Viljoen. “Utilising the balanced scorecard for the strategic role enhancement of internal auditing.” 2008. Web. 09 Dec 2019.

Vancouver:

Rousseau AFV. Utilising the balanced scorecard for the strategic role enhancement of internal auditing. [Internet] [Thesis]. University of Johannesburg; 2008. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/10210/301.

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

Council of Science Editors:

Rousseau AFV. Utilising the balanced scorecard for the strategic role enhancement of internal auditing. [Thesis]. University of Johannesburg; 2008. Available from: http://hdl.handle.net/10210/301

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

University of Hong Kong

9. Pan, Ye. The association between organizational culture and Control Self Assessment: adoption and approach choice.

Degree: M. Phil., 2006, University of Hong Kong

URL: Pan, Y. [潘燁]. (2006). The association between organizational culture and Control Self Assessment : adoption and approach choice. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b3890144 ; http://dx.doi.org/10.5353/th_b3890144 ; http://hdl.handle.net/10722/50233

published_or_final_version

Business

Master

Master of Philosophy

Advisors/Committee Members: Chan, CWH.

Subjects/Keywords: Auditing, Internal.; Corporate culture - China - Hong Kong.; Risk management.; Organizational effectiveness - Evaluation.; Control self-assessment (Auditing)

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

APA (6^th Edition):

Pan, Y. (2006). The association between organizational culture and Control Self Assessment: adoption and approach choice. (Masters Thesis). University of Hong Kong. Retrieved from Pan, Y. [潘燁]. (2006). The association between organizational culture and Control Self Assessment : adoption and approach choice. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b3890144 ; http://dx.doi.org/10.5353/th_b3890144 ; http://hdl.handle.net/10722/50233

Chicago Manual of Style (16^th Edition):

Pan, Ye. “The association between organizational culture and Control Self Assessment: adoption and approach choice.” 2006. Masters Thesis, University of Hong Kong. Accessed December 09, 2019. Pan, Y. [潘燁]. (2006). The association between organizational culture and Control Self Assessment : adoption and approach choice. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b3890144 ; http://dx.doi.org/10.5353/th_b3890144 ; http://hdl.handle.net/10722/50233.

MLA Handbook (7^th Edition):

Pan, Ye. “The association between organizational culture and Control Self Assessment: adoption and approach choice.” 2006. Web. 09 Dec 2019.

Vancouver:

Pan Y. The association between organizational culture and Control Self Assessment: adoption and approach choice. [Internet] [Masters thesis]. University of Hong Kong; 2006. [cited 2019 Dec 09]. Available from: Pan, Y. [潘燁]. (2006). The association between organizational culture and Control Self Assessment : adoption and approach choice. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b3890144 ; http://dx.doi.org/10.5353/th_b3890144 ; http://hdl.handle.net/10722/50233.

Council of Science Editors:

Pan Y. The association between organizational culture and Control Self Assessment: adoption and approach choice. [Masters Thesis]. University of Hong Kong; 2006. Available from: Pan, Y. [潘燁]. (2006). The association between organizational culture and Control Self Assessment : adoption and approach choice. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b3890144 ; http://dx.doi.org/10.5353/th_b3890144 ; http://hdl.handle.net/10722/50233

University of Pretoria

10. Coetzee, G.P. (Philna). The effect of HIV/AIDS on the control environment: an internal audit perspective.

Degree: Auditing, 2005, University of Pretoria

URL: http://hdl.handle.net/2263/25145

► The internal auditing profession has undergone considerable changes during the past few years. A new definition has been formulated in 1999 for the profession and… (more)

▼ The internal auditing profession has undergone considerable changes during the past few years. A new definition has been formulated in 1999 for the profession and the Professional Practices Framework, including the Standards, has had to be adapted to incorporate this new definition. An internal auditor, in addition to being a control specialist, must now also assist management in a consulting capacity with risk management and corporate governance. According to the new Standards, an internal auditor should assist his or her organisation in maintaining effective controls by evaluating its effectiveness and efficiency and by continuously promoting improvement. The basis for the control system is a control environment that provides an atmosphere in which people conduct their activities and this has a direct influence on the way activities are structured, objectives are established and risk is addressed. HIV/AIDS is a disease that threatens the world as a whole, global economies, individual countries, governments and also the business world, especially individual organisations. It is therefore vital that the consequences of this potential risk on an organisation are studied. Various studies done on this subject have indicated that managements are aware of the possible risk of HIV/AIDS to their organisations, but no study has at yet investigated the role that internal auditors can play or the effect of HIV/AIDS on the control environment. This study firstly investigated whether HIV/AIDS has an effect on the control environment of an organisation. Secondly, the knowledge of internal auditors regarding the potential risk of HIV/AIDS to the organisation and the role they should play in assisting management with this risk, including its effect on the control environment, was investigated. The research findings showed that HIV/AIDS does have an effect on certain elements of the control environment, namely the competence of the workforce, organisational structure and the human resources policies and practices. The study also concluded that internal auditing should treat the risk of HIV/AIDS like all other risks threatening the organisation. Thus they should assist management in managing the risk and giving assurance to all stakeholders that the risk is being adequately managed. It was also concluded that although internal auditors are aware of the risk of HIV/AIDS to their organisations, especially the control environment, only a few internal auditing departments were performing their responsibilities in full. The level of commitment to managing this risk varied from total ignorance of HIV/AIDS in a business environment, to internal auditors performing audits on certain aspects in the management of this risk. HIV/AIDS is not a normal business risk. Factors such as additional legislation, the disease being non-notifiable, the stigma associated with the illness, the fact that no cure is available, and many more make this a difficult risk to understand and to manage, thus complicating the responsibilities of internal auditors.… Advisors/Committee Members: Prof D B van der Schyf (advisor).

Subjects/Keywords: Risk management; Control environment; Hiv/aids; Internal auditing; Consequences of hiv/aids; UCTD

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

APA (6^th Edition):

Coetzee, G. P. (2005). The effect of HIV/AIDS on the control environment: an internal audit perspective. (Masters Thesis). University of Pretoria. Retrieved from http://hdl.handle.net/2263/25145

Chicago Manual of Style (16^th Edition):

Coetzee, G P. “The effect of HIV/AIDS on the control environment: an internal audit perspective.” 2005. Masters Thesis, University of Pretoria. Accessed December 09, 2019. http://hdl.handle.net/2263/25145.

MLA Handbook (7^th Edition):

Coetzee, G P. “The effect of HIV/AIDS on the control environment: an internal audit perspective.” 2005. Web. 09 Dec 2019.

Vancouver:

Coetzee GP. The effect of HIV/AIDS on the control environment: an internal audit perspective. [Internet] [Masters thesis]. University of Pretoria; 2005. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/2263/25145.

Council of Science Editors:

Coetzee GP. The effect of HIV/AIDS on the control environment: an internal audit perspective. [Masters Thesis]. University of Pretoria; 2005. Available from: http://hdl.handle.net/2263/25145

11. [No author]. Um estudo das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley .

Degree: 2008, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/424

► The choice of this theme was motivated by personal interest of the author and by his presence in the area, in addition, the changes due… (more)

▼ The choice of this theme was motivated by personal interest of the author and by his presence in the area, in addition, the changes due to publication of the Sarbanes & Oxley generated great impacts on the internal audit activity in insurance companies. The general objective of the research is to examine the new skills to meet changes in the insurance market after the Sarbanes & Oxley, and aims to identify specific skills required of the internal auditor active in the insurance market and verify the perception of the internal auditor active in the insurance market on the degree of importance of these skills. In this context, this research provides the lifting of three assumptions: H1 The skills required of internal auditors working in the insurance market are equivalent to a whole; H2 Among the skills required of internal auditors working in the insurance market, technical knowledge is more important; H3 Among the skills required of internal auditors working in the insurance market, the interpersonal and communication skills are more important. To conduct this research was conducted a survey that allowed bibliographic detect the powers of internal audit in the face of demands for transparency and accountability post-publication of the law, then there was a group of integrated focus for professionals working in auditing and consulting companies insurance which enabled describe the specific skills of the internal auditor in the insurance market. As a result of the focus group pointed to 19 skills required of the internal auditor. In a second stage, was drawn up a questionnaire, where 12 were selected among the powers given by the focus group. The questionnaire was answered by 105 internal auditors. As a result of this research, identified itself as the most important skills identified were: Knowing the Sarbanes - Oxley Mastering the concepts and methodology of the audit, and know the concepts of COSO. There is also a trend that there is the possibility that number 2 (H2) presented. It can be concluded with the results achieved in this research that the impact generated by the Sarbanes & Oxley influenced directly in the execution of internal audit activities in the insurance companies and consequently the skills required in his role. Advisors/Committee Members: Pereira, Anisio Candido (advisor), CPF:04122291887 (advisor), http://lattes.cnpq.br/5798574967417360 (advisor).

Subjects/Keywords: Estados Unidos - Sarbanes-Oxley Act of 2002; Auditoria interna; Governan??a corporativa; Seguros - Brasil; Brazil; Auditing, internal; Insurance; Corporate governance; United States of America. Sarbanes-Oxley Act of 2002

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

APA (6^th Edition):

author], [. (2008). Um estudo das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/424

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 das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley .” 2008. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed December 09, 2019. http://132.0.0.61:8080/tede/handle/tede/424.

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 das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley .” 2008. Web. 09 Dec 2019.

Vancouver:

author] [. Um estudo das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. [cited 2019 Dec 09]. Available from: http://132.0.0.61:8080/tede/handle/tede/424.

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 das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. Available from: http://132.0.0.61:8080/tede/handle/tede/424

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

12. [No author]. Controle interno : diagn??stico e adapta????o das t??cnicas existentes para as entidades do terceiro setor .

Degree: 2005, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/639

► The objective of this research is to study the organizations that belong to the third sector, as a way to investigate the use of internal… (more)

Subjects/Keywords: Associa????es sem fins lucrativos - Auditoria interna; Contabilidade; Nonprofit organizations; Accounting; Auditing, internal

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2005). Controle interno : diagn??stico e adapta????o das t??cnicas existentes para as entidades do terceiro setor . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/639

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. “Controle interno : diagn??stico e adapta????o das t??cnicas existentes para as entidades do terceiro setor .” 2005. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed December 09, 2019. http://132.0.0.61:8080/tede/handle/tede/639.

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. “Controle interno : diagn??stico e adapta????o das t??cnicas existentes para as entidades do terceiro setor .” 2005. Web. 09 Dec 2019.

Vancouver:

author] [. Controle interno : diagn??stico e adapta????o das t??cnicas existentes para as entidades do terceiro setor . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. [cited 2019 Dec 09]. Available from: http://132.0.0.61:8080/tede/handle/tede/639.

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

Council of Science Editors:

author] [. Controle interno : diagn??stico e adapta????o das t??cnicas existentes para as entidades do terceiro setor . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. Available from: http://132.0.0.61:8080/tede/handle/tede/639

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

University of Pretoria

13. [No author]. The effect of HIV/AIDS on the control environment: an internal audit perspective .

Degree: 2005, University of Pretoria

URL: http://upetd.up.ac.za/thesis/available/etd-05312004-112354/

► The internal auditing profession has undergone considerable changes during the past few years. A new definition has been formulated in 1999 for the profession and… (more)

▼ The internal auditing profession has undergone considerable changes during the past few years. A new definition has been formulated in 1999 for the profession and the Professional Practices Framework, including the Standards, has had to be adapted to incorporate this new definition. An internal auditor, in addition to being a control specialist, must now also assist management in a consulting capacity with risk management and corporate governance. According to the new Standards, an internal auditor should assist his or her organisation in maintaining effective controls by evaluating its effectiveness and efficiency and by continuously promoting improvement. The basis for the control system is a control environment that provides an atmosphere in which people conduct their activities and this has a direct influence on the way activities are structured, objectives are established and risk is addressed. HIV/AIDS is a disease that threatens the world as a whole, global economies, individual countries, governments and also the business world, especially individual organisations. It is therefore vital that the consequences of this potential risk on an organisation are studied. Various studies done on this subject have indicated that managements are aware of the possible risk of HIV/AIDS to their organisations, but no study has at yet investigated the role that internal auditors can play or the effect of HIV/AIDS on the control environment. This study firstly investigated whether HIV/AIDS has an effect on the control environment of an organisation. Secondly, the knowledge of internal auditors regarding the potential risk of HIV/AIDS to the organisation and the role they should play in assisting management with this risk, including its effect on the control environment, was investigated. The research findings showed that HIV/AIDS does have an effect on certain elements of the control environment, namely the competence of the workforce, organisational structure and the human resources policies and practices. The study also concluded that internal auditing should treat the risk of HIV/AIDS like all other risks threatening the organisation. Thus they should assist management in managing the risk and giving assurance to all stakeholders that the risk is being adequately managed. It was also concluded that although internal auditors are aware of the risk of HIV/AIDS to their organisations, especially the control environment, only a few internal auditing departments were performing their responsibilities in full. The level of commitment to managing this risk varied from total ignorance of HIV/AIDS in a business environment, to internal auditors performing audits on certain aspects in the management of this risk. HIV/AIDS is not a normal business risk. Factors such as additional legislation, the disease being non-notifiable, the stigma associated with the illness, the fact that no cure is available, and many more make this a difficult risk to understand and to manage, thus complicating the responsibilities of internal auditors.… Advisors/Committee Members: Prof D B van der Schyf (advisor).

Subjects/Keywords: Risk management; Control environment; Hiv/aids; Internal auditing; Consequences of hiv/aids; UCTD

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2005). The effect of HIV/AIDS on the control environment: an internal audit perspective . (Masters Thesis). University of Pretoria. Retrieved from http://upetd.up.ac.za/thesis/available/etd-05312004-112354/

Chicago Manual of Style (16^th Edition):

author], [No. “The effect of HIV/AIDS on the control environment: an internal audit perspective .” 2005. Masters Thesis, University of Pretoria. Accessed December 09, 2019. http://upetd.up.ac.za/thesis/available/etd-05312004-112354/.

MLA Handbook (7^th Edition):

author], [No. “The effect of HIV/AIDS on the control environment: an internal audit perspective .” 2005. Web. 09 Dec 2019.

Vancouver:

author] [. The effect of HIV/AIDS on the control environment: an internal audit perspective . [Internet] [Masters thesis]. University of Pretoria; 2005. [cited 2019 Dec 09]. Available from: http://upetd.up.ac.za/thesis/available/etd-05312004-112354/.

Council of Science Editors:

author] [. The effect of HIV/AIDS on the control environment: an internal audit perspective . [Masters Thesis]. University of Pretoria; 2005. Available from: http://upetd.up.ac.za/thesis/available/etd-05312004-112354/

University of South Africa

14. Roos, Mariaan. Performance management within the parameters of the PFMA .

Degree: 2009, University of South Africa

URL: http://hdl.handle.net/10500/3616

► The objective of this thesis is to describe and examine the current state of research and knowledge on performance auditing and performance reporting, and how… (more)

Subjects/Keywords: Performance management; Performance Auditing; Auditor-General SA; Public Finance Management Act; Internal audit

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):

Roos, M. (2009). Performance management within the parameters of the PFMA . (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/3616

Chicago Manual of Style (16^th Edition):

Roos, Mariaan. “Performance management within the parameters of the PFMA .” 2009. Masters Thesis, University of South Africa. Accessed December 09, 2019. http://hdl.handle.net/10500/3616.

MLA Handbook (7^th Edition):

Roos, Mariaan. “Performance management within the parameters of the PFMA .” 2009. Web. 09 Dec 2019.

Vancouver:

Roos M. Performance management within the parameters of the PFMA . [Internet] [Masters thesis]. University of South Africa; 2009. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/10500/3616.

Council of Science Editors:

Roos M. Performance management within the parameters of the PFMA . [Masters Thesis]. University of South Africa; 2009. Available from: http://hdl.handle.net/10500/3616

15. Paape, L. Corporate Governance: The Impact on the Role, Position, and Scope of Services of the Internal Audit Function.

Degree: 2007, Erasmus Research Institute of Management

URL: http://hdl.handle.net/1765/10417

► textabstractCorporate scandals during the last decade fostered many Corporate Governance reports. These reports aimed at restoring checks and balances in companies to prevent fraudulent behaviour… (more)

Subjects/Keywords: Asset Specificity; Corporate Governance; Information Asymmetry; Internal Auditing; Position; Role; Scope of Services

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

APA (6^th Edition):

Paape, L. (2007). Corporate Governance: The Impact on the Role, Position, and Scope of Services of the Internal Audit Function. (Doctoral Dissertation). Erasmus Research Institute of Management. Retrieved from http://hdl.handle.net/1765/10417

Chicago Manual of Style (16^th Edition):

Paape, L. “Corporate Governance: The Impact on the Role, Position, and Scope of Services of the Internal Audit Function.” 2007. Doctoral Dissertation, Erasmus Research Institute of Management. Accessed December 09, 2019. http://hdl.handle.net/1765/10417.

MLA Handbook (7^th Edition):

Paape, L. “Corporate Governance: The Impact on the Role, Position, and Scope of Services of the Internal Audit Function.” 2007. Web. 09 Dec 2019.

Vancouver:

Paape L. Corporate Governance: The Impact on the Role, Position, and Scope of Services of the Internal Audit Function. [Internet] [Doctoral dissertation]. Erasmus Research Institute of Management; 2007. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/1765/10417.

Council of Science Editors:

Paape L. Corporate Governance: The Impact on the Role, Position, and Scope of Services of the Internal Audit Function. [Doctoral Dissertation]. Erasmus Research Institute of Management; 2007. Available from: http://hdl.handle.net/1765/10417

University of Johannesburg

16. Mjiyako, Mathews. The impact of internal audit on South African local government for the period 1994-2004.

Degree: 2008, University of Johannesburg

URL: http://hdl.handle.net/10210/562

Professor G. van Zyl

Subjects/Keywords: Internal auditing in South Africa; Local government in South Africa

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):

Mjiyako, M. (2008). The impact of internal audit on South African local government for the period 1994-2004. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/562

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):

Mjiyako, Mathews. “The impact of internal audit on South African local government for the period 1994-2004.” 2008. Thesis, University of Johannesburg. Accessed December 09, 2019. http://hdl.handle.net/10210/562.

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

MLA Handbook (7^th Edition):

Mjiyako, Mathews. “The impact of internal audit on South African local government for the period 1994-2004.” 2008. Web. 09 Dec 2019.

Vancouver:

Mjiyako M. The impact of internal audit on South African local government for the period 1994-2004. [Internet] [Thesis]. University of Johannesburg; 2008. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/10210/562.

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

Council of Science Editors:

Mjiyako M. The impact of internal audit on South African local government for the period 1994-2004. [Thesis]. University of Johannesburg; 2008. Available from: http://hdl.handle.net/10210/562

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

University of North Texas

17. Hayes, Thomas Patrick. An examination of the factors that influence an auditor's decision to use a decision aid in their assessment of management fraud.

Degree: 2006, University of North Texas

URL: https://digital.library.unt.edu/ark:/67531/metadc5272/

► In recent years, the accounting profession has faced increased scrutiny because of scandals involving management fraud (e.g., Enron, WorldCom). In response, Statement on Auditing Standards… (more)

▼ In recent years, the accounting profession has faced increased scrutiny because of scandals involving management fraud (e.g., Enron, WorldCom). In response, Statement on Auditing Standards (SAS)99 has expanded auditors' responsibility for detecting fraud, requiring auditors to gather significantly more information in their assessment of fraud. In addition, the Public Company Accounting Oversight Board (PCAOB) will focus on fraud detection through their inspections of registered accounting firms. In light of the increased emphasis on auditors' responsibility for detecting fraud, public accounting firms face the challenge of improving their fraud detection process, including their assessment of management fraud risk. Decision aids are one way for auditors to improve their assessment of management fraud risk. In fact, several studies from the decision aid literature suggest that aids are useful tools for a variety of tasks, including fraud risk assessment. At the same time, another stream of the decision aid reliance literature, which looks at people's willingness to rely on decision aids, suggests that individuals tend to be reluctant to accept the output given by an aid. Thus, the primary focus of this paper is on uncovering factors that would encourage one to voluntarily use and rely upon a decision aid. Toward that end, 132 senior-level auditors participated in an experiment that examined how several factors (confidence, perceived usefulness, client size, and conformity pressure) affect decision aid usage and reliance. The results show that perceived usefulness and decision aid reliance are significantly related. Further, the results suggest that perceived usefulness affects reliance more than variables examined in prior studies (e.g., confidence). Finally, the results suggest that decision aid usage mediates the relationship between perceived usefulness and reliance. The results of the current study have important implications for research in both the information systems and decision aid reliance areas. First, the study shows that perceived usefulness, a significant construct from the technology acceptance model (TAM) literature, is also a significant factor in determining decision aid usage and reliance. Second, the study further delineates how certain factors affect decision aid reliance. Advisors/Committee Members: Curtis, Mary B., Wu, Frederick H., Bink, Martin, Davis, Mark A..

Subjects/Keywords: Fraud investigation.; Commercial crimes.; Auditing, Internal.; management fraud; decision aid; decision and reliance

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

APA (6^th Edition):

Hayes, T. P. (2006). An examination of the factors that influence an auditor's decision to use a decision aid in their assessment of management fraud. (Thesis). University of North Texas. Retrieved from https://digital.library.unt.edu/ark:/67531/metadc5272/

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):

Hayes, Thomas Patrick. “An examination of the factors that influence an auditor's decision to use a decision aid in their assessment of management fraud.” 2006. Thesis, University of North Texas. Accessed December 09, 2019. https://digital.library.unt.edu/ark:/67531/metadc5272/.

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

MLA Handbook (7^th Edition):

Hayes, Thomas Patrick. “An examination of the factors that influence an auditor's decision to use a decision aid in their assessment of management fraud.” 2006. Web. 09 Dec 2019.

Vancouver:

Hayes TP. An examination of the factors that influence an auditor's decision to use a decision aid in their assessment of management fraud. [Internet] [Thesis]. University of North Texas; 2006. [cited 2019 Dec 09]. Available from: https://digital.library.unt.edu/ark:/67531/metadc5272/.

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

Council of Science Editors:

Hayes TP. An examination of the factors that influence an auditor's decision to use a decision aid in their assessment of management fraud. [Thesis]. University of North Texas; 2006. Available from: https://digital.library.unt.edu/ark:/67531/metadc5272/

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

Michigan State University

18. Woods, Alexander. Subjective adjustments to objective performance measures : an empirical examination in complex work settings.

Degree: PhD, Department of Accounting and Information Systems, 2008, Michigan State University

URL: http://etd.lib.msu.edu/islandora/object/etd:39093

Subjects/Keywords: Performance standards; Performance – Measurement; Executives – Rating of; Auditing, Internal – Management – Evaluation

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APA (6^th Edition):

Woods, A. (2008). Subjective adjustments to objective performance measures : an empirical examination in complex work settings. (Doctoral Dissertation). Michigan State University. Retrieved from http://etd.lib.msu.edu/islandora/object/etd:39093

Chicago Manual of Style (16^th Edition):

Woods, Alexander. “Subjective adjustments to objective performance measures : an empirical examination in complex work settings.” 2008. Doctoral Dissertation, Michigan State University. Accessed December 09, 2019. http://etd.lib.msu.edu/islandora/object/etd:39093.

MLA Handbook (7^th Edition):

Woods, Alexander. “Subjective adjustments to objective performance measures : an empirical examination in complex work settings.” 2008. Web. 09 Dec 2019.

Vancouver:

Woods A. Subjective adjustments to objective performance measures : an empirical examination in complex work settings. [Internet] [Doctoral dissertation]. Michigan State University; 2008. [cited 2019 Dec 09]. Available from: http://etd.lib.msu.edu/islandora/object/etd:39093.

Council of Science Editors:

Woods A. Subjective adjustments to objective performance measures : an empirical examination in complex work settings. [Doctoral Dissertation]. Michigan State University; 2008. Available from: http://etd.lib.msu.edu/islandora/object/etd:39093

19. [No author]. Controles internos em institui????es financeiras: uma compara????o entre as normas brasileiras (BCB) e os princ??pios internacionais (BIS/Basileia) .

Degree: 2005, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/660

► The subject of this paper is to discuss fastly the internal control concepts and components, including the that publicated by Committee of Sponsoring Organizations of… (more)

Subjects/Keywords: Committee of Sponsoring Organizations of the Treadway Mission; Auditoria interna - Institui????es financeiras; Auditoria interna - Normas; Auditing, internal; Auditing, internal; Financial institutions; Standards

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APA (6^th Edition):

author], [. (2005). Controles internos em institui????es financeiras: uma compara????o entre as normas brasileiras (BCB) e os princ??pios internacionais (BIS/Basileia) . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/660

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. “Controles internos em institui????es financeiras: uma compara????o entre as normas brasileiras (BCB) e os princ??pios internacionais (BIS/Basileia) .” 2005. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed December 09, 2019. http://132.0.0.61:8080/tede/handle/tede/660.

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. “Controles internos em institui????es financeiras: uma compara????o entre as normas brasileiras (BCB) e os princ??pios internacionais (BIS/Basileia) .” 2005. Web. 09 Dec 2019.

Vancouver:

author] [. Controles internos em institui????es financeiras: uma compara????o entre as normas brasileiras (BCB) e os princ??pios internacionais (BIS/Basileia) . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. [cited 2019 Dec 09]. Available from: http://132.0.0.61:8080/tede/handle/tede/660.

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

Council of Science Editors:

author] [. Controles internos em institui????es financeiras: uma compara????o entre as normas brasileiras (BCB) e os princ??pios internacionais (BIS/Basileia) . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. Available from: http://132.0.0.61:8080/tede/handle/tede/660

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

Addis Ababa University

20. Lukas, Beyashe. Challenges Faced by Ethiopian Federal Government Auditors: .

Degree: 2008, Addis Ababa University

URL: http://etd.aau.edu.et/dspace/handle/123456789/6309

Subjects/Keywords: Auditing

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APA (6^th Edition):

Lukas, B. (2008). Challenges Faced by Ethiopian Federal Government Auditors: . (Thesis). Addis Ababa University. Retrieved from http://etd.aau.edu.et/dspace/handle/123456789/6309

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):

Lukas, Beyashe. “Challenges Faced by Ethiopian Federal Government Auditors: .” 2008. Thesis, Addis Ababa University. Accessed December 09, 2019. http://etd.aau.edu.et/dspace/handle/123456789/6309.

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

MLA Handbook (7^th Edition):

Lukas, Beyashe. “Challenges Faced by Ethiopian Federal Government Auditors: .” 2008. Web. 09 Dec 2019.

Vancouver:

Lukas B. Challenges Faced by Ethiopian Federal Government Auditors: . [Internet] [Thesis]. Addis Ababa University; 2008. [cited 2019 Dec 09]. Available from: http://etd.aau.edu.et/dspace/handle/123456789/6309.

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

Council of Science Editors:

Lukas B. Challenges Faced by Ethiopian Federal Government Auditors: . [Thesis]. Addis Ababa University; 2008. Available from: http://etd.aau.edu.et/dspace/handle/123456789/6309

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

21. Buuren, van, Joost P. On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data.

Degree: 2009, NARCIS

URL: https://surfsharekit.nl/publiek/nyenrode/9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; urn:nbn:nl:ui:37-9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; urn:nbn:nl:ui:37-9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; https://surfsharekit.nl/publiek/nyenrode/9b6dbdaf-b236-4200-a19b-8f2ed920bf4f

► This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and… (more)

▼ This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover, it suggests that the level of audit quality can be guaranteed to a large extent by the audit firm’s control and governance structures. In such an environment, audit firm size and the actual audit quality delivered may be highly correlated and form a reliable measure for capital markets to assess audit quality (DeAngelo, 1981b). However, if auditing is considered to be ‘dynamic and organic’ of nature, this suggests that no standard audit solutions are available, and that the level of audit quality delivered depends on the capabilities, motivation and effort of the individual audit partners and their audit teams. In this study, two fundamental questions are examined. First, do differences in audit quality amongst audit partners matter? Second, are differences in audit quality influenced by strategic choices of audit partners to develop their own business cases? If the answer to both questions is affirmative, the nature of auditing is considered to be ‘dynamic and organic’. The benchmark for audit quality is in this study the level of usefulness of audited financial statements for economic decision-making. To ascertain the external validity of the results, the empirical research is performed on a dataset of 378 Dutch municipalities (period 1999-2005) and 743 European listed companies (period 1997-2005). The results presented below are consistent for both datasets. The answer to the first question is found by examining whether large audit firms – which are assumed to be a uniform group of high quality auditors– deliver a homogenous level of audit quality. The results show that statistically significant audit quality differences are observed amongst the large audit firms. These results imply that audit firm size is not a very reliable proxy for audit quality. To examine whether these differences in audit quality amongst large audit firms is due to differences in internal control and governance, I tested the degree of homogeneity of audit quality within large audit firms. The results suggest that 23% (Dutch municipalities) to 49% (European listed companies) of the audit partners deliver a level of audit quality which is of statistically significant difference compared to the audit firm’s average level of audit quality. These results do not support the assumption that large audit firms are very successful in governing their audit quality. On the contrary, I conclude that the average level of audit quality delivered by an audit firm is the bottom-up aggregation of audit quality delivered by individual audit partners. The second question deals with whether the audit partner’s business case affects the level of audit quality delivered. Audit partners are expected to develop an audit partner business case in order to survive the…

Subjects/Keywords: Auditing

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APA (6^th Edition):

Buuren, van, J. P. (2009). On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data. (Doctoral Dissertation). NARCIS. Retrieved from https://surfsharekit.nl/publiek/nyenrode/9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; urn:nbn:nl:ui:37-9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; urn:nbn:nl:ui:37-9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; https://surfsharekit.nl/publiek/nyenrode/9b6dbdaf-b236-4200-a19b-8f2ed920bf4f

Chicago Manual of Style (16^th Edition):

Buuren, van, Joost P. “On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data.” 2009. Doctoral Dissertation, NARCIS. Accessed December 09, 2019. https://surfsharekit.nl/publiek/nyenrode/9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; urn:nbn:nl:ui:37-9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; urn:nbn:nl:ui:37-9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; https://surfsharekit.nl/publiek/nyenrode/9b6dbdaf-b236-4200-a19b-8f2ed920bf4f.

MLA Handbook (7^th Edition):

Buuren, van, Joost P. “On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data.” 2009. Web. 09 Dec 2019.

Vancouver:

Buuren, van JP. On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data. [Internet] [Doctoral dissertation]. NARCIS; 2009. [cited 2019 Dec 09]. Available from: https://surfsharekit.nl/publiek/nyenrode/9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; urn:nbn:nl:ui:37-9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; urn:nbn:nl:ui:37-9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; https://surfsharekit.nl/publiek/nyenrode/9b6dbdaf-b236-4200-a19b-8f2ed920bf4f.

Council of Science Editors:

Buuren, van JP. On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data. [Doctoral Dissertation]. NARCIS; 2009. Available from: https://surfsharekit.nl/publiek/nyenrode/9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; urn:nbn:nl:ui:37-9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; urn:nbn:nl:ui:37-9b6dbdaf-b236-4200-a19b-8f2ed920bf4f ; https://surfsharekit.nl/publiek/nyenrode/9b6dbdaf-b236-4200-a19b-8f2ed920bf4f

University of Vienna

22. Sperk, Julia. Revision in Internationalen Konzernen.

Degree: 2008, University of Vienna

URL: http://othes.univie.ac.at/729/

► Die Arbeit behandelt die aktuellen Herausforderungen der Revision in internationalen Konzernen. In einem ersten Teil wird die Revision, ihre Funktion und Aufgaben allgemein behandelt und… (more)

Subjects/Keywords: 85.06 Unternehmensführung; 85.27 Betriebswirtschaftliche Steuerlehre, Betriebliches Prüfungswesen; Revision / international / Konzern / Konzernrevision / Risikomanagement / Umfang / Corporate Governance / Sarbanes Oxley / Umfang / Inhalt / Unabhängigkeit / Interne Revision / Externe Revision; auditing / corporate governance / risk management / internal auditing / external auditing

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APA (6^th Edition):

Sperk, J. (2008). Revision in Internationalen Konzernen. (Thesis). University of Vienna. Retrieved from http://othes.univie.ac.at/729/

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):

Sperk, Julia. “Revision in Internationalen Konzernen.” 2008. Thesis, University of Vienna. Accessed December 09, 2019. http://othes.univie.ac.at/729/.

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

MLA Handbook (7^th Edition):

Sperk, Julia. “Revision in Internationalen Konzernen.” 2008. Web. 09 Dec 2019.

Vancouver:

Sperk J. Revision in Internationalen Konzernen. [Internet] [Thesis]. University of Vienna; 2008. [cited 2019 Dec 09]. Available from: http://othes.univie.ac.at/729/.

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

Council of Science Editors:

Sperk J. Revision in Internationalen Konzernen. [Thesis]. University of Vienna; 2008. Available from: http://othes.univie.ac.at/729/

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

23. [No author]. Produ????o de artigos cient??ficos de Contralodoria no Brasil : uma an??lise bibliom??trica no per??odo de 1997-2006 .

Degree: 2008, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/445

► The social and economical transformations that happened in Brazil in the last decades motivated the organizations to demand accounting professionals for the co-administration activities, capable… (more)

Subjects/Keywords: Controladoria - Pesquisa; Bibliometria; Bibliometrics; Controllership - Resarch

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APA (6^th Edition):

author], [. (2008). Produ????o de artigos cient??ficos de Contralodoria no Brasil : uma an??lise bibliom??trica no per??odo de 1997-2006 . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/445

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. “Produ????o de artigos cient??ficos de Contralodoria no Brasil : uma an??lise bibliom??trica no per??odo de 1997-2006 .” 2008. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed December 09, 2019. http://132.0.0.61:8080/tede/handle/tede/445.

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. “Produ????o de artigos cient??ficos de Contralodoria no Brasil : uma an??lise bibliom??trica no per??odo de 1997-2006 .” 2008. Web. 09 Dec 2019.

Vancouver:

author] [. Produ????o de artigos cient??ficos de Contralodoria no Brasil : uma an??lise bibliom??trica no per??odo de 1997-2006 . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. [cited 2019 Dec 09]. Available from: http://132.0.0.61:8080/tede/handle/tede/445.

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

Council of Science Editors:

author] [. Produ????o de artigos cient??ficos de Contralodoria no Brasil : uma an??lise bibliom??trica no per??odo de 1997-2006 . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. Available from: http://132.0.0.61:8080/tede/handle/tede/445

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

24. Κουτούπης, Ανδρέας. Οι επιδράσεις του Θεσμικού Πλαισίου Εταιρικής Διακυβέρνησης και των Βέλτιστων Πρακτικών στην Ανάπτυξη των Συστημάτων Εσωτερικού Ελέγχου των Επιχειρήσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αξιών Αθηνών Εταιρειών.

Degree: 2009, Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών

URL: http://hdl.handle.net/10442/hedi/18586

Subjects/Keywords: Διακυβέρνηση, Εταιρική; Επιχειρηματικοί κίνδυνοι, Διαχείριση; Συστήματα εσωτερικού ελέγχου; Εσωτερικός έλεγχος; Χρηματιστήριο Αξιών Αθηνών; Corporate governance; Business risk management; Internal controls; Internal auditing; Athens Stock Exchange

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APA (6^th Edition):

Κουτούπης, . �. (2009). Οι επιδράσεις του Θεσμικού Πλαισίου Εταιρικής Διακυβέρνησης και των Βέλτιστων Πρακτικών στην Ανάπτυξη των Συστημάτων Εσωτερικού Ελέγχου των Επιχειρήσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αξιών Αθηνών Εταιρειών. (Thesis). Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών. Retrieved from http://hdl.handle.net/10442/hedi/18586

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):

Κουτούπης, Ανδρέας. “Οι επιδράσεις του Θεσμικού Πλαισίου Εταιρικής Διακυβέρνησης και των Βέλτιστων Πρακτικών στην Ανάπτυξη των Συστημάτων Εσωτερικού Ελέγχου των Επιχειρήσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αξιών Αθηνών Εταιρειών.” 2009. Thesis, Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών. Accessed December 09, 2019. http://hdl.handle.net/10442/hedi/18586.

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

MLA Handbook (7^th Edition):

Κουτούπης, Ανδρέας. “Οι επιδράσεις του Θεσμικού Πλαισίου Εταιρικής Διακυβέρνησης και των Βέλτιστων Πρακτικών στην Ανάπτυξη των Συστημάτων Εσωτερικού Ελέγχου των Επιχειρήσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αξιών Αθηνών Εταιρειών.” 2009. Web. 09 Dec 2019.

Vancouver:

Κουτούπης �. Οι επιδράσεις του Θεσμικού Πλαισίου Εταιρικής Διακυβέρνησης και των Βέλτιστων Πρακτικών στην Ανάπτυξη των Συστημάτων Εσωτερικού Ελέγχου των Επιχειρήσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αξιών Αθηνών Εταιρειών. [Internet] [Thesis]. Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών; 2009. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/10442/hedi/18586.

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

Council of Science Editors:

Κουτούπης �. Οι επιδράσεις του Θεσμικού Πλαισίου Εταιρικής Διακυβέρνησης και των Βέλτιστων Πρακτικών στην Ανάπτυξη των Συστημάτων Εσωτερικού Ελέγχου των Επιχειρήσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αξιών Αθηνών Εταιρειών. [Thesis]. Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών; 2009. Available from: http://hdl.handle.net/10442/hedi/18586

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

Siauliai University

25. Jankuvienė, Daiva; Mazrimienė, Ingrida. Šiaulių miesto bendrojo lavinimo mokyklų vidaus audito metodikos taikymo problemos.

Degree: Master, Marketing and Administration, 2007, Siauliai University

URL: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_161124-64530 ;

►

Magistro darbe yra suformuluotos Šiaulių Bendrojo lavinimo mokyklos vidaus audito taikymo problemos. Darbe atskleista Bendrojo lavinimo mokyklos vidaus audito esmė: teoriniu aspektu vidaus auditas analizuojamas… (more)

▼

Magistro darbe yra suformuluotos Šiaulių Bendrojo lavinimo mokyklos vidaus audito taikymo problemos. Darbe atskleista Bendrojo lavinimo mokyklos vidaus audito esmė: teoriniu aspektu vidaus auditas analizuojamas kaip kokybės laidavimo sistema, pateikiama švietimo kokybės samprata ir švietimo kokybė visuotinės kokybės vadybos aspektu; bendrojo lavinimo mokyklos vidaus auditas analizuojamas vadybinių funkcijų aspektu ir kaip organizacijos veiklos strategijų ir perspektyvų numatymo priemonė. Tyrimo tikslui pasiekti naudota kompleksinė tyrimo metodika, derinant kokybinius ir kiekybinius metodus. Tyrimo dalį sudarė du etapai. Pirmajame etape, ekspertams struktūrizuoto interviu būdu, buvo išryškintos pagrindinės bendrojo lavinimo mokyklų vidaus audito metodikos taikymo problemos. Antrajame etape, šie duomenys pasirinkti vėlesnio kiekybinio tyrimo kintamaisiais – ruošiant anketą pedagogams, dalyvavusiems vykdant vidaus auditą. Tyrimo ataskaitoje patvirtinama autorių suformuluota mokslinio tyrimo hipotezė, kad Šiaulių miesto mokyklos susiduria su ��vairiomis problemomis vykdant vidaus auditą visuose jo vykdymo etapuose ir kad daugiausia problemų kyla atliekant pasirinktos srities analizę bei tai, kad audito rezultatai tikslingai panaudojami prioritetų nustatymui, strateginiam veiklos planavimui.

The problems of using internal auditing methods in general education schools of Siauliai are stated in this master\s degree work. The work characterizes the purport of internal auditing methods: in theoretically dimension internal auditing is analyzed like system of collateral acceptance , the conception of education quality and education quality by aspect of general quality are given; auditing methods in general education schools analyzed by managerial aspect and like a mean to prophesy organization strategy and perspectives. To reach the aim complex methods of investigation were used, combining qualitative and quantitative methods. The research was of two stages. The first stage using structural interview of experts developed basic problems using internal auditing methods. In the second stage , the data was taken making forms for educaters who were doing internal auditing. Various authors stated hypothesis, that general education schools of Siauliai confront various problems using internal auditing in all stages is supported. Also big problem is to make analysis of chosen sphere and auditing results are not used to make priorities and strategical planning.

Advisors/Committee Members: Želvys, Rimantas (Master’s degree committee chair), Simanauskas, Leonas (Master’s degree committee member), Dagytė, Ina (Master’s degree committee member), Šaparnis, Gintaras (Master’s degree committee member), Žičkienė, Skaidrė (Master’s degree committee member), Šimaitytė, Diana (Master’s degree session secretary), Blinstrubas, Artūras (Master’s thesis supervisor), Šaparnienė, Diana (Master’s thesis reviewer).

Subjects/Keywords: Bendrojo lavinimo mokyklų; Vidaus audito metodikos; Problemos; General education schools; Internal auditing methods; Problems

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APA (6^th Edition):

Mazrimienė, Ingrida, J Daiva;. (2007). Šiaulių miesto bendrojo lavinimo mokyklų vidaus audito metodikos taikymo problemos. (Masters Thesis). Siauliai University. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_161124-64530 ;

Chicago Manual of Style (16^th Edition):

Mazrimienė, Ingrida, Jankuvienė, Daiva;. “Šiaulių miesto bendrojo lavinimo mokyklų vidaus audito metodikos taikymo problemos.” 2007. Masters Thesis, Siauliai University. Accessed December 09, 2019. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_161124-64530 ;.

MLA Handbook (7^th Edition):

Mazrimienė, Ingrida, Jankuvienė, Daiva;. “Šiaulių miesto bendrojo lavinimo mokyklų vidaus audito metodikos taikymo problemos.” 2007. Web. 09 Dec 2019.

Vancouver:

Mazrimienė, Ingrida J Daiva;. Šiaulių miesto bendrojo lavinimo mokyklų vidaus audito metodikos taikymo problemos. [Internet] [Masters thesis]. Siauliai University; 2007. [cited 2019 Dec 09]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_161124-64530 ;.

Council of Science Editors:

Mazrimienė, Ingrida J Daiva;. Šiaulių miesto bendrojo lavinimo mokyklų vidaus audito metodikos taikymo problemos. [Masters Thesis]. Siauliai University; 2007. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_161124-64530 ;

26. [No author]. A lei americana Sarbanes-Oxley e sua contribui????o ao estudo dos controles internos de uma subsidi??ria brasileira de uma multinacional do ramo qu??mico .

Degree: 2006, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/427

► This present assignment consists in the study of Internal Controls and has as goal the research and analysis of the impacts of requirements of the… (more)

Subjects/Keywords: Estados Unidos - Sarbanes-Oxley Act of 2002; Auditoria interna; Auditing, internal; United States of America - Sarbanes-Oxley Act of 2002

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

APA (6^th Edition):

author], [. (2006). A lei americana Sarbanes-Oxley e sua contribui????o ao estudo dos controles internos de uma subsidi??ria brasileira de uma multinacional do ramo qu??mico . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/427

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. “A lei americana Sarbanes-Oxley e sua contribui????o ao estudo dos controles internos de uma subsidi??ria brasileira de uma multinacional do ramo qu??mico .” 2006. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed December 09, 2019. http://132.0.0.61:8080/tede/handle/tede/427.

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. “A lei americana Sarbanes-Oxley e sua contribui????o ao estudo dos controles internos de uma subsidi??ria brasileira de uma multinacional do ramo qu??mico .” 2006. Web. 09 Dec 2019.

Vancouver:

author] [. A lei americana Sarbanes-Oxley e sua contribui????o ao estudo dos controles internos de uma subsidi??ria brasileira de uma multinacional do ramo qu??mico . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. [cited 2019 Dec 09]. Available from: http://132.0.0.61:8080/tede/handle/tede/427.

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

Council of Science Editors:

author] [. A lei americana Sarbanes-Oxley e sua contribui????o ao estudo dos controles internos de uma subsidi??ria brasileira de uma multinacional do ramo qu??mico . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. Available from: http://132.0.0.61:8080/tede/handle/tede/427

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

27. [No author]. A percep????o dos executivos e demais colaboradores quanto ao atendimento da lei Sarbanes-Oxley : um estudo de caso de uma subsidi??ria de ind??stria americana de autope??as estabelecida no Brasil .

Degree: 2008, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/430

► One of the main goals of the companies is to have a consistent internal controls system, with not only the objective of attending the legal… (more)

▼ One of the main goals of the companies is to have a consistent internal controls system, with not only the objective of attending the legal rules, specially COSO and Corporate Finance, but also get prepared to be in compliance to the daily routines, turning them into a model when compared to the principal competitors and mainly the present and future investors. To attend and obtain the systems and internal controls mechanisms proposed by Sarbanes-Oxley certifications is actually a big challenge for most of the multinational companies registered in SEC (US Securities and Exchange Commission). Lean structures, rare resources with challenging deadlines assume the huge responsibility to attend the requirement that without a vigorous implementation project, in many cases fail or reach the objectives with high costs and end up destroying value instead of generating it. So, due to this scenario, this work has the objective of contributing to the analysis of this methodology, not only to attend the law but to reduce cost and generate value through the strengthen of the internal controls systems, turning them into animating value generation process mechanisms. So, the idea is to identify the main gaps in the theory through the literature revision and a case study in order to put a question to the main deficiencies, strong points or contributions through the evaluation of the noticed practices and the proposition of a model. Finally, we can say that as a result of the research and the analyses made in this case, the vast majority of executives and other employees recognize the benefit that Sarbanes-Oxley Act has brought to the company searched. Also recognize that, although there is still necessity for systemic adequacy and infrastructure, it helps reducing and controlling the risks and reinforce the system of internal controls in all ts areas of expertise. Approach and understand that there is need for a change in the other employees' culture to be inserted in the day-to-day routine as internal controls, attention to Sarbanes-Oxley and Corporate Governance, making the control cost smaller when compared to the benefits generated. Advisors/Committee Members: Parisi, Claudio (advisor), CPF:14742962893 (advisor), http://lattes.cnpq.br/2891889803015460 (advisor).

Subjects/Keywords: Committee of Sponsoring Organizations of the Treadway Mission; Estados Unidos - Sarbanes-Oxley Act of 2002; Governan??a corporativa; Auditoria interna; Auditing, internal; United States of America - Sarbanes-Oxley Act of 2002; Corporate governance

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

APA (6^th Edition):

author], [. (2008). A percep????o dos executivos e demais colaboradores quanto ao atendimento da lei Sarbanes-Oxley : um estudo de caso de uma subsidi??ria de ind??stria americana de autope??as estabelecida no Brasil . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/430

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. “A percep????o dos executivos e demais colaboradores quanto ao atendimento da lei Sarbanes-Oxley : um estudo de caso de uma subsidi??ria de ind??stria americana de autope??as estabelecida no Brasil .” 2008. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed December 09, 2019. http://132.0.0.61:8080/tede/handle/tede/430.

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. “A percep????o dos executivos e demais colaboradores quanto ao atendimento da lei Sarbanes-Oxley : um estudo de caso de uma subsidi??ria de ind??stria americana de autope??as estabelecida no Brasil .” 2008. Web. 09 Dec 2019.

Vancouver:

author] [. A percep????o dos executivos e demais colaboradores quanto ao atendimento da lei Sarbanes-Oxley : um estudo de caso de uma subsidi??ria de ind??stria americana de autope??as estabelecida no Brasil . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. [cited 2019 Dec 09]. Available from: http://132.0.0.61:8080/tede/handle/tede/430.

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

Council of Science Editors:

author] [. A percep????o dos executivos e demais colaboradores quanto ao atendimento da lei Sarbanes-Oxley : um estudo de caso de uma subsidi??ria de ind??stria americana de autope??as estabelecida no Brasil . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. Available from: http://132.0.0.61:8080/tede/handle/tede/430

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

Jönköping University

28. Bogic, Josip; Armanto, Elina. How Auditing Company X Works with Retaining Valuable Employees : Swedish Case study.

Degree: Jönköping International Business School, 2008, Jönköping University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1182

► Today, neither employees nor employers seem to take for granted that a person will stay with the same firm until retirement. Yet, keeping employees… (more)

Subjects/Keywords: Retention; Auditing; Business Administration; Företagsekonomi

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):

Bogic, Josip; Armanto, E. (2008). How Auditing Company X Works with Retaining Valuable Employees : Swedish Case study. (Thesis). Jönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1182

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):

Bogic, Josip; Armanto, Elina. “How Auditing Company X Works with Retaining Valuable Employees : Swedish Case study.” 2008. Thesis, Jönköping University. Accessed December 09, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1182.

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

MLA Handbook (7^th Edition):

Bogic, Josip; Armanto, Elina. “How Auditing Company X Works with Retaining Valuable Employees : Swedish Case study.” 2008. Web. 09 Dec 2019.

Vancouver:

Bogic, Josip; Armanto E. How Auditing Company X Works with Retaining Valuable Employees : Swedish Case study. [Internet] [Thesis]. Jönköping University; 2008. [cited 2019 Dec 09]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1182.

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

Council of Science Editors:

Bogic, Josip; Armanto E. How Auditing Company X Works with Retaining Valuable Employees : Swedish Case study. [Thesis]. Jönköping University; 2008. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1182

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

29. [No author]. A percep????o dos auditores independentes sobre o impacto da lei Sarbanes-Oxley na avalia????o de risco de auditoria .

Degree: 2007, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/432

► This research treat of the Audit Companies perception related to the regulatory requirements describe in the Sarbanes-Oxley Act 2002 (Sections 302 and 404) and its… (more)

Subjects/Keywords: Estados Unidos - Sarbanes-Oxley Act of 2002; Administra????o de risco; Auditoria interna; Risk management; United States of America - Sarbanes-Oxley Act of 2002; Auditing, internal

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2007). A percep????o dos auditores independentes sobre o impacto da lei Sarbanes-Oxley na avalia????o de risco de auditoria . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/432

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. “A percep????o dos auditores independentes sobre o impacto da lei Sarbanes-Oxley na avalia????o de risco de auditoria .” 2007. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed December 09, 2019. http://132.0.0.61:8080/tede/handle/tede/432.

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. “A percep????o dos auditores independentes sobre o impacto da lei Sarbanes-Oxley na avalia????o de risco de auditoria .” 2007. Web. 09 Dec 2019.

Vancouver:

author] [. A percep????o dos auditores independentes sobre o impacto da lei Sarbanes-Oxley na avalia????o de risco de auditoria . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2007. [cited 2019 Dec 09]. Available from: http://132.0.0.61:8080/tede/handle/tede/432.

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

Council of Science Editors:

author] [. A percep????o dos auditores independentes sobre o impacto da lei Sarbanes-Oxley na avalia????o de risco de auditoria . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2007. Available from: http://132.0.0.61:8080/tede/handle/tede/432

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

University of South Africa

30. Moloi, Steven Tankiso Mthokozisi. Assessment of corporate governance reporting in the annual reports of South African listed companies .

Degree: 2009, University of South Africa

URL: http://hdl.handle.net/10500/1308

► This dissertation reflects the results of a study during which the 2006 annual reports of the top-40 JSE listed companies, were assessed for their disclosure… (more)

Subjects/Keywords: Board of directors; Top-40 JSE listed companies and King report; Annual reports; Internal controls; Risk management; Corporate governance disclosures; Accounting; Auditing

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):

Moloi, S. T. M. (2009). Assessment of corporate governance reporting in the annual reports of South African listed companies . (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/1308

Chicago Manual of Style (16^th Edition):

Moloi, Steven Tankiso Mthokozisi. “Assessment of corporate governance reporting in the annual reports of South African listed companies .” 2009. Masters Thesis, University of South Africa. Accessed December 09, 2019. http://hdl.handle.net/10500/1308.

MLA Handbook (7^th Edition):

Moloi, Steven Tankiso Mthokozisi. “Assessment of corporate governance reporting in the annual reports of South African listed companies .” 2009. Web. 09 Dec 2019.

Vancouver:

Moloi STM. Assessment of corporate governance reporting in the annual reports of South African listed companies . [Internet] [Masters thesis]. University of South Africa; 2009. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/10500/1308.

Council of Science Editors:

Moloi STM. Assessment of corporate governance reporting in the annual reports of South African listed companies . [Masters Thesis]. University of South Africa; 2009. Available from: http://hdl.handle.net/10500/1308

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Open Access Theses and Dissertations