auditors play a critical role in any company. the managers of such departments should manage subordinates so well in order to obtain good results. for this condition to happen, at first the managers’ motivations should be recognized and be satisfied, otherwise neither managers, nor subordinates practice auditing in prefect condition. the results of this study show some high rating areas of inte...

the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...

This study examined demographic characteristics and social interaction preferences of auditors. We incorporate the FIRO-B as a set of potentially significant explanatory variables. While FIRO-B has been used to evaluate public accountants, this is the first reported study to score the social interaction preferences of internal auditors. Moreover, this is the first study to compare internal and ...

Computer Assisted Audit Techniques (CAATs) encompass a range of computerized techniques that internal and external auditors use to facilitate their audit objectives. One of the most important CAATs is generalized audit software (GAS), which is a class of packaged software that allows auditors to interrogate a variety of databases, application software and other sources and then conduct analyses...

The purpose of this study is to examine the factors determining the performance of the internal audit (IA) in the context of internal auditors’ work environments. This includes Enterprise Risk Management (ERM) implementation, the Enterprise Resource Planning (ERP) system, the use of auditing software and the internal auditors’ IT (information technology) competence. Although a number of recent ...

Anecdotal evidence suggests that audit clients are automating more internal controls over time. Audit firms customarily respond to their clients’ increasing IT (information technology) risks by including more IT audit specialists in their external audit engagements. But, using IT audit specialists on the audit engagement to examine the IT risks that external financial statement auditors can exa...

Since 2002, regulations have changed the landscape of internal audit as well as how many internal audit departments are viewed by senior management and the board, making it difficult for internal audit, especially small and medium departments, to maintain a role in the risk management process. Many companies are beginning to realize the benefit of using business intelligence in the risk managem...

Both practitioners and researchers have devoted significant effort to the study of decision aids, especially expert systems, to assist auditors in internal control evaluations. In addition to being used as a decision aid, researchers have long contended that expert systems could be used to train non-expert users. Even though the professional accounting literature makes it clear that responsibil...