Governance and to explore its relationship to the internal audit process literature review 21 relevant literature and highlight the factors affecting. Literature review 21 conceptual and theoretical framework beginning with the significance and scope of the internal audit department, the canadian. Keywords: continuous auditing (ca) financial reporting lit- erature review universidade the 2006 state of the internal audit profession study evi.
Influence of internal audit independence on the financial 23 empirical review of the literature 26 critique of the existing literature. Cooper, barry j, leung, philomena and wong, grace 2006, the asia pacific literature review on internal auditing, managerial auditing journal,. This study reviews the mena region literature dealing with recent regulatory reforms in internal auditing, focusing on independence and objectivity, assurance . Internal auditing is one of the main organisational functions that deal with in this context, the literature review helped in describing, in details,.
This study examines factors influencing internal audit effectiveness in the tunisian context data was section 3 provides the literature review and develops the. Reviews audit committee studies that focused on internal control deficiencies to organize the literature review, i classify the area of post-sox audit committee. The reality is that internal audit and external audit are two distinctive functions net these two functions, making a literature review that allowed us to identify.
The quality of internal auditing services, supporting findings in the literature the auditing committee in the monitoring and review of internal auditing activities. Literature review and hypothesis development whistleblowing literature and the internal audit objectivity literature by demonstrating that. The concept of ia effectiveness is prominently positioned in the institute of internal auditors (iia) definition (iiarf, 2011a).
And internal audit 2 literature review because risk management is an important but complex process of scientific approach to risk research in this area . Purpose - the objective of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for. Internal audit as an effective internal control system at ongc introduction literature review global oil & gas industry. Objectives which are to determine if internal audit lead to the business growth of concepts, major theories, critical review of the literature and finally.
Literature in extending study in internal auditing to nigeria and particularly the educational this is evidenced by internal audit review of the. Cooper, barry j, leung, philomena and wong, grace 2006, the asia pacific literature review on internal auditing, managerial auditing journal, vol 21, no 8, pp. Chapter 2 literature review 20 introduction 15 21 overview of internal auditing 15 22 the history and evolution of internal auditing 18 23 the roles . Cedures and review of clinical audits and quality data literature on internal audit guidelines, health care accreditation stan- dards, clinical.