From an internal audit perspective, enterprise systems have created new opportunities and challenges in managing internal as well as external risks. In this work, we report results of a survey that examines internal auditors’ ability to identify and manage operational, financial, technological, compliance and other risks as the organization migrates to an ERP environment. Our findings show that...

Background: The effectiveness and adequacy of occupational health and safety management system should be monitored and evaluated at organization level on a regular basis. Safety audit has a clear role in the development of organizations safety management systems. Internal safety audit is a method to appraise to the management the current status of occupational health and safety at workplace. Se...

Financial auditors routinely search internal as well as public knowledge bases as part of the auditing process. Efficient search strategies are crucial for knowledge workers in general and for auditors in particular. Modern search technology quickly evolves; and features beyond keyword search like facetted search or visual overview of knowledge bases like graph visualisations emerge. It is ther...

Automated control weaknesses are associated with defects in computer hardware or computer applications. AU 319 does not require auditors to add professionals with specialized skills in automated controls (or IT audit specialists) to the audit engagement. Auditors may encounter a material automated control weakness and adjust their audit plan without the assistance of an IT audit specialists. Th...

Main Purpose - This study aims to determine and analyze how much the role of internal audit control with COSO ERM 2017 approach has an effect on preventing fraud (corruption).Method The data was obtained through distribution questionnaires auditors at Indonesian Institute Internal Auditors. Determination sample using random sampling method, for analysis used SEM-PLS number samples as many 133 r...

Purpose This paper aims to examine the association between working relationship internal and external auditors moral courage of report management fraud in Tunisian setting. Design/methodology/approach Data are gathered from 163 companies a partial least squares–structural equation model (PLS-SEM) is used test hypothesis regarding effect cooperation on auditors’ courage. Findings The results thi...