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METHODS FOR ASSESSING THE PERFORMANCE OF INTERNAL AUDIT
BADEA, Georgiana; SPINEANU-GEORGESCU, Luciana - In: Annals of Spiru Haret University, Economic Series 4 (2013) 3, pp. 51-59
The positive effect / added value brought to an economic entity through internal audit function requires effective measurement criteria. It is true that it looks pretty difficult to establish this kind of values (the value added by internal audit in the enterprise). Touching internal audit...
Persistent link: https://www.econbiz.de/10010992021
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Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud
Hoos, Florian; Bollmann, Grégoire - In: Metrika 23 (2012) 2, pp. 115-132
Recent legislations oblige organizations to monitor the effectiveness of internal control mechanisms that are necessary … to prevent fraud. However, little is known about the effectiveness of different internal controls. We investigate whether …
Persistent link: https://www.econbiz.de/10010994980
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Organizational Forms of Audit of Efficiency of Business Partnership
Shavliuk, Anna - In: Accounting and Finance (2014) 4, pp. 123-127
Efficiency audit of business partnership is a mean of analyzing and monitoring business partnerships in terms of optimizing the financial management of the company. Its implementation is possible both in the form of internal audit by implementation of the tasks placed to the internal audit staff...
Persistent link: https://www.econbiz.de/10011122306
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A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities
Lenz, Rainer; Hahn, Ulrich - In: Managerial Auditing Journal 30 (2015), pp. 5-33
) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may … through an “effectiveness lens”. The “outside-in” perspective is regarded as particularly valuable. Findings - First, common … that influence IA effectiveness are synthesized. Third, promising future research paths that may enhance IA's value …
Persistent link: https://www.econbiz.de/10011106720
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DEVELOPMENT OF THE ACCOUNTING PROFESSION IN ALBANIA IN THE NEW ERA OF MARKET ECONOMY
Shkurti, Rezarta; Leka, Brikena - In: Studies in Business and Economics 5 (2010) 3, pp. 247-258
In this paper we give an overview of the most important developments that the accounting profession has experienced ever since Albania switched from a closed economy to an open market one. We put forth a discussion about the factors that recently seem to represent major challenges for the...
Persistent link: https://www.econbiz.de/10008799677
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INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES
Petrascu, Daniela - In: Studies in Business and Economics 5 (2010) 3, pp. 238-246
This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and...
Persistent link: https://www.econbiz.de/10008799694
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КОНЦЕПТУАЛЬНАЯ МОДЕЛЬ ЭКОНОМИЧЕСКОГО МЕХАНИЗМА АНТИКРИЗИСНОГО УПРАВЛЕНИЯ ТОРГОВОЙ ОРГАНИЗАЦИЕЙ...
КОНОШЕНКО Л.А. - In: Проблемы современной экономики (2011) 3, pp. 146-152
В статье предлагается авторский подход к антикризисному управлению торговой организацией, реализованный в виде концептуальной модели, представленной...
Persistent link: https://www.econbiz.de/10011238846
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A framework for examining adaptation readiness
Ford, James; King, Diana - In: Mitigation and Adaptation Strategies for Global Change 20 (2015) 4, pp. 505-526
Adaptation readiness is proposed as a complimentary concept to adaptive capacity that captures the strength and existence of governance structures and policy processes which determine whether adaptation takes place. As such, adaptation readiness is concerned with examining actual experiences...
Persistent link: https://www.econbiz.de/10011240979
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CONCEPTUAL MODEL OF MARKETING STRATEGIC PLANNING SPECIFIC TO PUBLIC ORGANIZATIONS
Mihaela, Barbu Andreea; Tudor, Ionescu Florin - In: Annals of Faculty of Economics 1 (2012) 2, pp. 795-800
In public services, the political component of the marketing environment has a major importance, as all decisions adopted within central administration influence both the objectives and measures implemented by units of local government and other public service providers. Any discontinuity in the...
Persistent link: https://www.econbiz.de/10011150714
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CONCEPTUAL MODEL OF MANAGEMENT STEADFAST ECONOMIC DEVELOPMENT PRODUCTION-ECONOMIC SYSTEMS
PROKHOROVA V.V. - In: ВІСНИК ЕКОНОМІКИ ТРАНСПОРТУ І … (2010) 3, pp. 139-149
The article is devoted developments of conceptual model of management proof economic development of the industrialeconomy systems. Features are certain, the algorithm of impulse is offered and intercommunication of contours of management proof economic development of the industrialeconomy...
Persistent link: https://www.econbiz.de/10011215228