Legal regulations of internal audit in Poland

Legal regulations on occupational health system in Poland.

Occupational health care has a long tradition in Poland. It has evolved from the industrial health care system established in the post-war period to a modern system defined in the Occupational Health Services Act of 1997. When the process of political and economic transformation began in Poland in 1989, the reforms of the workers' health care became inevitable. The process of introducing and im...

Reforming legal regulations and internal rules

Factors 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...

Developing 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...

Ethical Guidelines for Internal Audit Reporting Lines

The present study identifies ethical ways of auditing reporting, which define the relationship between internal audit and the various authorities of the organization. Defining these lines as determinants of impartiality and independence of internal audit is of great importance. In this research, the structural equation model has been used to test the proposed model. The information required for...