Why are auditors unable to detect fraudulent financial reporting in some audits? Should auditors be able to anticipate when fraud is likely to occur? Various studies have discussed not only the need for experience and supervision of auditors, but also the effect of decision models, and even expert systems, on fraud detection and the study of internal controls. This paper presents a discussion o...

The study aims to identify the factors that affect competitiveness of Jordanian external auditors working in information technology (IT) environment. In addition, it has identified which extent auditor is aware concept and importance It also touched upon most important affecting audit process conducted an To achieve purposes study, researcher used a descriptive method literature been reviewed; ...

Recent regulations in the United States (U.S.) such as the Sarbanes-Oxley Act of 2002 require top management of a public firm to provide reasonable assurance that they institute internal controls that minimize risks over the firm’s operations and financial reporting. External auditors are required to attest to the management’s assertions over the effectiveness of those internal controls. As fir...

The importance of internal audits for the pharmaceutical company, which is indicated in guidelines good practices pharmacy (in particular, GMP, GDP).
 issue selection, training, grading, certification and continuous improvement auditor’s competence at companies are relevant important both domestic ones, foreign enterprises.
 aim study was to determine quality system auditors’ areas it...