Background: The effectiveness and adequacy of occupational health and safety management system should be monitored and evaluated at organization level on a regular basis. Safety audit has a clear role in the development of organizations safety management systems. Internal safety audit is a method to appraise to the management the current status of occupational health and safety at workplace. Se...

An analysis of the most critical quality audit factors in Iraqi commercial banks is presented this paper. Respondents selected by simple random sampling were asked about their perceptions internal and external auditors financial managers. The components our study auditor qualifications (AQ), independence (AI), reputation (AR). Various theories used to conduct study, including agency, adaptive s...

Internal audit function (IAF) is a critical component of corporate governance mechanisms, and researchers have argued that internal effectiveness (IAE) utmost importance to serve the purpose. The study attempts contribute better understanding on role committee (AC) characteristics (i.e. AC size, meeting frequency, expertise independence) as driver IAE in public limited companies listed Pakistan...


 The purpose of this study is to examine the influence competence, Independence and Pressure Obedience Audit Quality based on Internal Capability Model (IACM). This research contributes theoretical practical benefits as form adoption agency theory attribution suggestions improve expertise female auditors by taking into account independence, pressure obedience produce quality inspection in...

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...

Haider H. Madani College of Industrial Management King Fahd Univ. of Petroleum and Minerals, Dhahran 31261, Saudi Arabia Tel: +9663 860-2508; [email protected] ABSTRACT Implementation of an Enterprise Resource Planning (ERP) solution is basically a matter of implementing business process re-engineering. The internal auditor needs to assess the risks associated with ERP implementation and its ...

n the past two years, Australia and other jurisdictions have again witnessed a series of unsignalled corporate collapses. As with previous generations of corporate collapse several have been associated with questionable accounting policies and concerns with auditing quality. With the decomposition of the former global auditing firm once known as Arthur Andersen, the implications for the account...