Local Government Internal Audit Compliance

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...

Compliance with Endogenous Audit Probabilities

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...

e-Easy: The Internal Digital Divide - The Development of e-Government within Local Government

The era of E-government will emphasise the role local councils play in helping people access electronic services to involve voters in local decision making. Local government will offer a range of channels, so that the citizen can make a “channel of choice” Key to the programme is that public sector employees need to be involved, not just confronted with it. This paper will discuss the issues re...

Compliance of Food and Beverage Companies as to the Requirements of Internal Audit

This study assesses factors influencing Internal Audit Quality (IAQ) in Greece. Hand-collected data were obtained from 2013 and 2014 annual financial reports from companies such as food industries, beverage –and their subcategoriesindustries as well as fishing and distillation, listed in Athens Stock Exchange (ASE). Previous literature was chosen in order to highlight significant independent va...