Internal audit of the quality management system. Quantitative process evaluation
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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This paper describes a Process Quality Management System (PQMS) project conducted at Coles Myer. The quality analysis performed in the initial phase of the project resulted in a high degree of similarity with the framework developed in Beckworth (1994). This provides validation of the data used in the framework as well as the categorisation. The paper describes the quality analysis completed, t...
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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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Abstract The high quality of auditing increases investor confidence in financial statements and improves the transparency of financial markets and is seen as an effective regulatory mechanism to prevent managerial opportunistic behavior to reduce representation costs between manager and owner. The purpose of this study was to investigate the effect of locus of control on the relationship betwe...
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ژورنال
عنوان ژورنال: Technology audit and production reserves
سال: 2013
ISSN: 2312-8372,2226-3780
DOI: 10.15587/2312-8372.2013.16229