Internal Control Audit Fee and Internal Control Audit Quality—Evidence from Integrated Audits
نویسندگان
چکیده
منابع مشابه
Factors associated with IT audits by the internal audit function
Responses from a large sample of 1,029 chief audit executives (CAEs) from Australia, Canada, New Zealand, the U.K./Ireland, and the U.S. are used to estimate the proportion of time spent by internal audit functions (IAF) on information technology (IT) audits. The sample is also used to investigate explanatory and control variables that are associated with the extent of IT audits by IAFs. The re...
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ژورنال
عنوان ژورنال: Open Journal of Business and Management
سال: 2019
ISSN: 2329-3284,2329-3292
DOI: 10.4236/ojbm.2019.71020