Research and Discussing on Internal Control Auditing
نویسندگان
چکیده
منابع مشابه
The Impact of E-commerce on the Internal Control and on Auditing Practices
The trend that one has verified in Electronic Commerce, assuming the internet as a privileged way for the implementation of inter-organizational communication channels, and also the major development verified in the intra-organizational technological infrastructures (intranets and extranets), have given else to complex commercial partnerships. This complexity has had an enormous impact on what ...
متن کاملA Century of Internal Auditing -Using Computational Literature Review
A review of the internal audit literature over the past century reveals a significant topic variety and thematic diversity, so that a systematic review of these studies is necessary in order to gain a deeper understanding of internal audit research. This research aims to fill the gap in previous review research and in response to the recommendation of Behrend & Eulerich (2019) and aims to ident...
متن کاملCorporate Social Performance and Internal Control
This study examines the relationship between corporate social performance and the Company's internal control. For the study, the definition of corporate social performance is used Wood (Wood, 1991) and social performance into the process (internal processes, management) and outcome (social impact) is divided. To assess the social performance of corporate social performance version of the questi...
متن کاملUsing Internal Auditing in E-Banks and E-Credit Financial Institutes
Internal audit is a process affected by an entity ‘s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting and compliance. This definition reflects certain fundamental concepts. Internal control is: • Geared to achievement of objectives in one or more categories operations, reporti...
متن کاملResearch on Industry Leaders’ External Auditing Demand in China
This paper validates the demand for audit’s signal transfer theory by China’s A-share listed company data. As having a significant influence on the region and the industries where they locate in, industry leaders will catch more attention. In this case, compared to other companies, industry leaders have stronger demands for high-quality audit services, because it can transmit a signal to the ma...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Modern Economy
سال: 2014
ISSN: 2152-7245,2152-7261
DOI: 10.4236/me.2014.57072