منابع مشابه
The Enterprise Risk Management and the Risk Oriented Internal Audit
With the development of the economic globalization, the risks that enterprises faced are increasing. In order to cope with the risks, the enterprise risk management requires the internal audit. As an important part of the internal control, the risk oriented internal audit emerges to monitor the process of the enterprise risk management. So enterprises can control and evaluate the risks more and...
متن کاملRisk Management and Internal Control
............................................................................................................................................. I Acknowledgments ............................................................................................................................. II Table of
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High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
متن کاملDeveloping internal audit managers’ competency model
According to the change in the role of internal auditors, new competencies are needed. The purpose of this research is development of internal audit managers’ competency model, with regard to contextual and environmental attributes and conditions surrounding the internal audit profession in Iran. With regard to exploratory approach of this research, and because of absence a comprehensive resear...
متن کاملErp Systems and Internal Audit
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...
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ژورنال
عنوان ژورنال: Annals Constanta Maritime University
سال: 2018
ISSN: 2067-0427,2067-0427
DOI: 10.38130/cmu.2067.100/42/18