The state of internal audit’s regulatory mandate
نویسندگان
چکیده
منابع مشابه
Using regulatory enforcement theory to explain compliance with quality and patient safety regulations: the case of internal audits
BACKGROUND Implementing an accredited quality and patient safety management system is inevitable for hospitals. Even in the case of an obligatory rule system, different approaches to implement such a system can be used: coercive (based on monitoring and threats of punishment) and catalytic (based on dialogue and suggestion). This study takes these different approaches as a starting point to exp...
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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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There is no legislative framework in In-dia at the moment, which would enable collating data from hospitals on standard indicators of quality of patient care. It is only such data on patient care processes and outcomes, which would enable any meaningful audit of medical services with a view to making these services patient oriented. Hospital services should be such as to facilitate better patie...
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Exploiting a natural experiment in which voluntary audits replace mandatory audits for U.K. private companies, we analyze whether imposing audits suppresses valuable information about the types of companies that would voluntarily choose to be audited. We control for the assurance benefits of auditing to isolate the role signaling plays by focusing on companies that are audited under both regime...
متن کاملThe ( Post - ) Regulatory State
This paper forms part of a larger project examining governance 'beyond the regulatory state'. Three core assumptions of the regulatory state movement are scrutinized using theoretical and empirical literatures which challenge one or more of these central ideas: regulation is instrumental in character; the state is necessarily central to regulatory governance; state law is a central instrument o...
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ژورنال
عنوان ژورنال: Risk Governance and Control: Financial Markets and Institutions
سال: 2016
ISSN: 2077-4303,2077-429X
DOI: 10.22495/rcgv6i3c2art12