Internal Audit Quality

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Internal Audit Quality

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Author : Sally-Anne Pitt
language : en
Publisher: John Wiley & Sons
Release Date : 2014-09-08

Internal Audit Quality written by Sally-Anne Pitt and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-08 with Business & Economics categories.

Deliver increased value by embedding quality into internal audit activities Internal Audit Quality: Developing a Quality Assurance and Improvement Program is a comprehensive and authoritative guide to better practice internal auditing. Written by a global expert in audit quality, this guide is the first to provide complete coverage of the elements that comprise an effective internal audit quality assurance and improvement program. Readers will find practical solutions for monitoring and measuring internal audit performance drawn from The IIA's International Standards for the Professional Practice of Internal Auditing, and complemented by advice and case studies from leading audit practitioners from five different continents. Major corporate and financial collapses over the past decade have challenged the value of internal audit. With an increased focus on internal audit's role in good governance, management is increasingly demanding that internal audit provides assurance of the quality of its own activities. The IIA standards provide a framework for audit quality in the form of mandatory guidance . Recent research indicates that the majority of internal audit functions do not fully comply with the standards and, as a result, are not servicing the needs of their organizations as well as they might. Internal Audit Quality offers a roadmap to internal audit quality, providing readers the guidance they need to: Embed quality into all elements of internal audit from strategic and operational planning down to day-to-day tasks Create well-defined internal audit programs and procedures Independently self-assess internal audit quality and performance Conform with the IIA standards and better practice Provide assurance over internal audit efficiency and effectiveness Deliver value by meeting stakeholder expectations As a key component of good governance, internal audit is on the rise. The days of retrospective, compliance-focused auditing is a thing of the past. Organizations expect more of internal audit, and many internal audit activities are accepting the challenge. Rather than relying on audit supervision and external assessments, modern auditors are embedding quality into audit activities to create effective programs. For the auditor looking to distinguish themselves as leading edge, Internal Audit Quality provides the guidance that enables the right work, at the right time, in the right way.

Internal Audit Quality

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Author : Sally-Anne Pitt
language : en
Publisher:
Release Date : 2014

Internal Audit Quality written by Sally-Anne Pitt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.

Deliver increased value by embedding quality into internal audit activities Internal Audit Quality: Developing a Quality Assurance and Improvement Program is a comprehensive and authoritative guide to better practice internal auditing. Written by a global expert in audit quality, this guide is the first to provide complete coverage of the elements that comprise an effective internal audit quality assurance and improvement program. Readers will find practical solutions for monitoring and measuring internal audit performance drawn from The IIA's International Standards for the Professional Practice of Internal Auditing, and complemented by advice and case studies from leading audit practitioners from five different continents. Major corporate and financial collapses over the past decade have challenged the value of internal audit. With an increased focus on internal audit's role in good governance, management is increasingly demanding that internal audit provides assurance of the quality of its own activities. The IIA standards provide a framework for audit quality in the form of mandatory guidance . Recent research indicates that the majority of internal audit functions do not fully comply with the standards and, as a result, are not servicing the needs of their organizations as well as they might. Internal Audit Quality offers a roadmap to internal audit quality, providing readers the guidance they need to: Embed quality into all elements of internal audit from strategic and operational planning down to day-to-day tasks Create well-defined internal audit programs and procedures Independently self-assess internal audit quality and performance Conform with the IIA standards and better practice Provide assurance over internal audit efficiency and effectiveness Deliver value by meeting stakeholder expectations As a key component of good governance, internal audit is on the rise. The days of retrospective, compliance-focused auditing is a thing of the past. Organizations expect more of internal audit, and many internal audit activities are accepting the challenge. Rather than relying on audit supervision and external assessments, modern auditors are embedding quality into audit activities to create effective programs. For the auditor looking to distinguish themselves as leading edge, Internal Audit Quality provides the guidance that enables the right work, at the right time, in the right way.

Audit Committee Effectiveness And Internal Audit

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Author : Fatimah Mat Yasin
language : en
Publisher:
Release Date : 2012

Audit Committee Effectiveness And Internal Audit written by Fatimah Mat Yasin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Audit committees categories.

Increased concerns regarding corporate accountability in various developed nations have been associated with the need for effective audit committee and internal control systems. This is due to large corporate collapses which have demonstrated problems with the quality of financial reporting and auditing. This study examines the nature and extent of the relationship between audit committee characteristics and internal audit function characteristics with audit quality whereby audit fee is used as a proxy for audit quality. The corporate governance characteristics included in this study are audit committee expertise, frequency of audit committee meetings, structure of internal audit function and size of internal audit function. This study applied the agency theory and resource dependence theory. This study also formulated eight hypotheses that guided the analysis and using publicly available information of 200 Malaysian public listed companies for the financial year end 2009 and 2010 each. This study provides recent evidence of a positive relationship between audit quality and two audit committee characteristics: audit committee with postgraduate qualification and frequency of audit committee meeting. Further, a positive relationship is found between audit quality and internal audit function characteristic, which is size of internal audit function. The results indicate firms that consist of more audit committee members with higher tertiary education and meets regularly with well-resourced internal audit units have a significant relationship with the audit quality. Apart from contributing to the literature on corporate governance and audit quality, this study may serve as an input for the regulator to encourage strict enforcement for Malaysian-listed companies to incorporate corporate governance practices especially on audit committee composition and internal audit function.

Quality Of Internal Auditing In The Public Sector

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Author : Plamena Nedyalkova
language : en
Publisher: Springer Nature
Release Date : 2019-10-17

Quality Of Internal Auditing In The Public Sector written by Plamena Nedyalkova and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-17 with Law categories.

This book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved control system to explain the reasons why, and conditions under which, internal audits are ineffective, and proposes new metric and non-metric indicators to improve the quality of internal auditing. Given its scope, the book offers a valuable guide for anyone responsible for financial controls and internal audits, and will appeal to students and financial practitioners alike.

Internal Audit Quality A Multi Stakeholder Analysis

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Author : Andrew J. Trotman
language : en
Publisher:
Release Date : 2013

Internal Audit Quality A Multi Stakeholder Analysis written by Andrew J. Trotman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Auditing categories.

This thesis investigates the concept of internal audit quality. The internal audit function (IAF) is a key component in an organisation’s corporate governance system. Despite the importance of the IAF to organisations, little is known about IAF quality beyond the viewpoint of the external auditor or beyond the IAF’s role of assuring financial reporting. The objective of this thesis is to understand what is IAF quality by considering the experiences of other corporate governance stakeholders.

Quality Assurance

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Author : Institute of Internal Auditors
language : en
Publisher: Institute of Internal Auditors, Incorporated
Release Date : 1984

Quality Assurance written by Institute of Internal Auditors and has been published by Institute of Internal Auditors, Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Business & Economics categories.

Quality Assessment Manual

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Author :
language : en
Publisher: Institute of Internal Auditors, Incorporated
Release Date : 2002

Quality Assessment Manual written by and has been published by Institute of Internal Auditors, Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.

Internal Audit Quality And Financial Reporting Quality

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Author : Lawrence J. Abbott
language : en
Publisher:
Release Date : 2015

Internal Audit Quality And Financial Reporting Quality written by Lawrence J. Abbott and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.

In light of the growing importance of internal audit functions (IAF) and the limited archival evidence on internal audit quality, we examine an interactive model of IAF quality (comprised of competence and independence) to better understand the determinants of IAF effectiveness as a financial reporting monitor. Our tests support the hypothesis that the joint presence of competence and independence is a necessary antecedent to effective IAF financial reporting monitoring. In sum, our results show that, the answer to “what is the effect of internal audit competence (independence) on financial reporting quality?” is “it depends on the independence (competence) of the internal auditor.” Our study extends the understanding of IAF quality determinants in the realm of financial reporting as it relates to ongoing discussions by researchers, standard setters, regulators, and practitioners.

Internal Quality Auditing

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Author : Denis Pronovost
language : en
Publisher: Quality Press
Release Date : 2001-09-25

Internal Quality Auditing written by Denis Pronovost and has been published by Quality Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-09-25 with Business & Economics categories.

Internal quality audits can provide an unbiased view of the processes that directly impact the products and services of an organization. Yet, while most internal auditors have been trained using many of the methods and techniques of external auditors, an internal audit is very different and requires different methods and techniques. Internal Quality Auditing is the first book to provide a comprehensive guide designed for use by audit program managers or internal auditors. From helping to determine the objective of the audit to performing the audit, and writing the audit report, this book will act as a guide for quality audit managers in the implementation and resolution of effective internal quality audits.Benefits: Define and implement an effective internal quality audit program for your organization.Monitor the performance of the internal audit through performance indicators, and review the audit program for potential improvements.Train your organizations internal auditors in the execution of effective internal audits. Contents: Quality Management Systems and Standards, Objective and Scope of the Audit Program, Auditor Qualification, Maintaining Auditor Competence, Scheduling, Supervising the Audit, Planning for the Investigation, Investigation and Conclusions, Audit Report, Follow-up Audit

A Study On The Impacts Of Internal Audit Quality On Corporate Governance Reflection In Commercial Banks In Malaysia

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Author : FOO SHU XIN (TP044782)
language : en
Publisher:
Release Date : 2020

A Study On The Impacts Of Internal Audit Quality On Corporate Governance Reflection In Commercial Banks In Malaysia written by FOO SHU XIN (TP044782) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with Auditing, Internal categories.

In this research, the primary objective is to analyse and examine the impacts of internal audit quality on corporate governance reflection in commercial banks in Malaysia. The researcher aims to discovery how the variables of internal audit quality impact the corporate governance reflection in Malaysian commercial banks because well-organized governance system, which ensures the integrity of financial reporting process, is crucial in various industries, especially in banking industry. The primary method is used to conduct data. There are four distinct variables of internal audit quality, which include internal audit independence, competence and due professional care, scope of work as well as Quality Assurance and Improvement Program (QAIP). The data is collected from the targeted respondents, who are the staffs of accounting and finance department and internal audit department in Malaysian commercial banks. Besides, Statistical Package of the Social sciences (SPSS) is used to date analysis and presentation. Ultimately, the findings discovered that all the variables have significant and positive relationships with corporate governance reflection in commercial banks in Malaysia. The conclusion stated that internal audit quality is crucial to corporate governance reflection, especially competence and due professional care of internal auditor. The researcher also suggests some points for future researchers to produce better researches. The recommendation of this research is the ways of maintaining a good corporate governance reflection in banking industry and the ways of improving such variables of internal audit quality.