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1-6 of 6
Keywords: internal audit
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Journal Articles
Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 79–98.
Published: 01 November 2021
... Auditors' 2015 Common Body of Knowledge Practitioner Survey to show that higher adherence to the Core Principles by both internal audit staff and CAEs is associated with a lower likelihood of being pressured to modify audit findings. I also explore which of the ten Core Principles are dominant...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (3): 55–73.
Published: 01 August 2020
...Joseph V. Carcello; Marc Eulerich; Adi Masli; David A. Wood SUMMARY We examine whether internal auditing provides value to organizations by reducing risk. We compare the changes in risks between audited business units and matched non-audited units within the same company. This design allows us...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 235–259.
Published: 01 November 2018
...Andrew J. Trotman; Keith R. Duncan SUMMARY We investigate the concept of internal audit function (IAF) quality from a multi-stakeholder perspective through conducting 36 interviews with key IAF stakeholder groups: audit committee members, senior management, internal audit executives...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 237–264.
Published: 01 May 2015
... auditors. Using a theoretical lens specifically designed for this purpose, I highlight the complexity and magnitude of the role conflicts they experience during the internal audit process, along with the strategic and dynamic coping processes they mobilize, while remaining concretely grounded...
Journal Articles
Charles W. Bame-Aldred, Duane M. Brandon, William F. Messier, Jr., Larry E. Rittenberg, Chad M. Stefaniak
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 251–286.
Published: 01 May 2013
...Charles W. Bame-Aldred; Duane M. Brandon; William F. Messier, Jr.; Larry E. Rittenberg; Chad M. Stefaniak SUMMARY Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 (AS5) allows external auditors (EAs) to rely on the internal audit function (IAF) when the internal audit...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 211–224.
Published: 01 August 2011
... of Georgia. Editor's note: Accepted by Ken Trotman. September 2008 June 2010 2011 fraud risk assessments brainstorming response mode bias group interaction internal audit Recent financial reporting scandals have prompted actions by standard-setters directed...