منابع مشابه
Internal Audit, Board of Directors and Financial Reporting Quality
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 کاملFactors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members
Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...
متن کاملthe impact of establishment of audit committee and internal audit unit on improvement of the financial accountability of the universities and research institutions
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متن کاملThe Operations Excellence Audit Sheet
This paper presents an Operations Excellence (OE) audit sheet that enables companies to get a quick assessment of their operations performance. The sheet is based on well known assessment schemes within lean manufacturing developed by Godson, Kobayashi, and Schonberger. These three schemes are combined and enhanced in the audit sheet, which defines 15 areas of operations excellence. The audit s...
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...
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ژورنال
عنوان ژورنال: HORIZONS.A
سال: 2016
ISSN: 1857-856X,1857-9884
DOI: 10.20544/horizons.a.20.1.17.p39