Abstract: this thesis is analyzing the modern role of the internal audit in corporate (mainly banking) structures it describes the changes made in the social role of auditing during the years and emphasizes the internal audit´s risk management function, rather than just control function attention is given to the methodology. An empirical examination of the perception and practice of internal auditing - egypt as a field of study el-kheir mohamed, eka (1997) a conceptual framework for internal auditing : an empirical examination of the perception and practice of internal auditing - egypt as a field of study (unpublished doctoral thesis, city. Thesis ▫ mrs sandra mills and mrs marlene burger for the language and technical editing of the dissertation ▫ mrs blanchè steyn for her inspiration and valuable suggestions throughout the research project ▫ my colleagues in the department of auditing for granting me the opportunity and encouraging me. This thesis provides a contribution to the understanding of relationships between internal auditing and its stakeholders due to the increasing provision of consulting services, internal auditing has developed into a servant of two masters and is there- fore accountable to both an organization's board and senior management. Independence of internal auditors, adequate and competent internal auditor's staff and the presence of approved key words: internal audit ethiopian public sector offices internal audit effectiveness determinants of internal audit (ia) effectiveness and to conduct master thesis (research) for the partial fulfillment of. Redefining internal audit performance: impact on corporate governance razimah binti abdullah edith cowan university this thesis is posted at research online recommended citation abdullah, r b (2014) redefining internal audit performance: impact on corporate. Internal control, risk management and internal audit in finnish public companies subject accounting type of work: master's thesis time (month/year) november 2015 number of pages 80 abstract the securities market association issued the finnish corporate governance code of 2010 in order to.
This article aims to develop a theoretical and practical methodology for the exercise of internal audit of compliance in terms of fuzzy logic to determine or verify the 2009: ţurlea eugeniu coord, nicolae florina drd, implications of internal public audit in the management of public institutions, doctoral thesis, ase , bucharest. University of ghana an analysis of internal audit effectiveness in state- owned enterprises in ghana raymond agbesi owodo (10300800) this thesis is submitted to the university of ghana, legon in partial fulfilment of the requirement for the award of. Change in internal auditing practice: evolution, constraints and ingenious solutions azharudin ali doctor of philosophy july 2016 thesis summary the main purpose of this research is to investigate if and how the internal auditing (ia) profession and practitioners exercise ingenuity to deal. The effect of internal audit on governance: maintaining legitimacy of local government thesis (pdf available) august 2013 with 5,311 reads thesis for: phd, advisor: james bowman cite this publication carl j gabrini at dalton state college carl j gabrini 444 dalton state college.
School of global affairs and public policy adoption of internal auditing in developing countries: egyptian public sector a thesis submitted to the public policy and administration department in partial fulfillment of the requirements for the degree of master of public administration. Shah saud & nathalie marchand contribution of internal audit in the achievement of corporate goals a case of sweden and pakistan business administration master's thesis 30 ects term: spring 2012 supervisor: karin brünsson. Corporate governance, effective corporate governance, audit function, internal audit, external audit, audit committees, internal control, board of directors, risk management, financial reporting, non-financial reporting, corporate governance code, transparency, internal audit organization, organization of the audit committee,.
Rainer lenz doctoral thesis 01 | 2013 insights into the effectiveness of internal audit: a multi-method and multi-perspective study université catholique de louvain louvain school of management research institute. 'internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations it helps an agency accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and. The effects of internal audit report type and reporting relationship on internal auditors' judgments by douglas m boyle a dissertation presented in partial fulfillment of the requirements for the degree of doctorate of business administration in the coles college of. Master thesis e drent 2 abstract originated from the theory of appreciative inquiry (ai), appreciative internal auditing is an organizational review process which focuses on the positive actions and best practices of an organization various claims have been made on the positive and negative effects of.
[internal auditing is an independent consulting activity done within a company to insure and improve a company's operation the thesis is going to look at, if internal auditing has good effectiveness and efficiency in helping improve companies can internal auditing help a company stay on the right track. Auditor independence 232 competent and adequate audit staff 233 the approved internal audit charter 234 relationship between internal auditor and external auditor 235 sufficient funding 24 literature gap 25 conceptual framework 26 research hypothesis 27 conclusion chapter 3 1 31 introduction 32. Article contains theoretical considerations in the planning of internal audits of quality management systems the second part of the article 10% of respondents disagree or tend to disagree the submitted thesis such a situation does not allow a positive assessment practices in planning audits in company b fig 4 opinion. The effect of the internal auditing on financial performance - shakir al-ghalayini mohammed a keshta thabet m hassan - bachelor thesis - business economics - investment and finance - publish your bachelor's or master's thesis, dissertation, term paper or essay.
An effective audit activity detailed guidance on the standards and other tools for creating and improving public sector audit services are available from the institute of internal auditors (iia) supplemental guidance: the role of auditing in public sector governance 4 wwwglobaliiaorg/standards-guidance. Internal audit quality: a multi-stakeholder analysis ii abstract this thesis investigates the concept of internal audit quality the internal audit function (iaf) is a key component in an organisation's corporate governance system despite the importance of the iaf to organisations, little is known about iaf quality beyond the. The usage of performance measurement systems by selected internal auditing departments in windhoek, namibia and cape town, south africa by suveree hijarunguru thesis submitted in fulfilment of the requirements for the degree magister technologiae: internal auditing.
Khamis, abdulwahab yussuf (2014) challenges facing internal auditing in financial control in local government authorities in tanzania: the case of dodoma municipality masters thesis, the open university of tanzania. Uk 1992: cadbury report 1995: greenbury report 1998: hampel report 1999 : turnbull report 2003: higgs report 2003: smith report 2003: combined code on corporate governance 2008: revision of combined code 2009: walker report 2010: uk corporate governance code 2012: revision of code. A case study of internal auditing practice in a state-owned enterprise in indonesia a thesis submitted in partial fulfilment of the requirements for the award of the degree of doctor of philosophy from university of wollongong by helianti utami school of accounting, economics and finance faculty of.