Internal audit and Process mining: effects of synergy
نویسندگان
چکیده
منابع مشابه
Internal Audit, Board of Directors and Financial Reporting Quality
High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
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An audit trail is an evidence of all procedures that take place in a system and across a network; it provides an outline of user/system events so that safety measures events can be associated to the actions of a specie individual or system element. Audit trails can be inspected for the existence or nonexistence of confident patterns. Audit trails can be used for measuring security issues, acces...
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According to the change in the role of internal auditors, new competencies are needed. The purpose of this research is development of internal audit managers’ competency model, with regard to contextual and environmental attributes and conditions surrounding the internal audit profession in Iran. With regard to exploratory approach of this research, and because of absence a comprehensive resear...
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15 صفحه اولFactors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members
Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...
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ژورنال
عنوان ژورنال: Scientific bulletin of the Southern Institute of Management
سال: 2020
ISSN: 2618-8112,2305-3100
DOI: 10.31775/2305-3100-2020-1-54-60