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Effectiveness of internal audit : a tool for management control system : an action research approach
Mukhopadhyay, Dinabandhu - In: Research bulletin / The Institute of Cost Accountants … 48 (2022) 1/2, pp. 63-94
Persistent link: https://www.econbiz.de/10014267180
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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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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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Impact de l'interaction entre le comité d'audit et la fonction de l'audit interne sur l'efficacité de l'audit interne
Hella, Dellai; Brahim, Omri Mohamed Ali - In: Revue Gestion 2000 : management & prospective 35 (2018) 4, pp. 121-141
Persistent link: https://www.econbiz.de/10012024516
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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) 1, pp. 5-33
Persistent link: https://www.econbiz.de/10010504673
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Factors influencing stakeholder's judgment on internal audit function's effectiveness and reliance
Ashfaq, Khurram; Ur-Rehman, Shafique; Ul Haq, Moeez; … - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 958-973
Persistent link: https://www.econbiz.de/10014504653
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The internal audit functions : competence, effectiveness and external auditors' reliance in Tanzania
Sosthenes, John; King'ori, Judika; Chalu, Henry - In: Business management review : journal of the University … 25 (2022) 2, pp. 77-94
Persistent link: https://www.econbiz.de/10013538899
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Is auditing worth the effort? : the impact of internal auditing on local fiscal outcomes
Vashdi, Dana R.; Uster, Anna; Vigoda-Gadot, Eran; … - In: Public performance & management review 45 (2022) 6, pp. 1398-1430
Persistent link: https://www.econbiz.de/10013493151
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The Use and Effectiveness of Macroprudential Policies: New Evidence
Cerutti, Eugenio; Claessens, Stijn; Laeven, Luc - International Monetary Fund (IMF) - 2015
Using a recent IMF survey and expanding on previous studies, we document the use of macroprudential policies for 119 countries over the 2000-13 period, covering many instruments. Emerging economies use macroprudential policies most frequently, especially foreign exchange related ones, while...
Persistent link: https://www.econbiz.de/10011242370
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Project Follow-Up and Change Management Tips
CARSTEA, Claudia; SABAU, Gheorghe - In: Informatica Economica 17 (2013) 3, pp. 87-98
accordance with: the following information criteria: efficiency, effectiveness, availability, integrity, confidentiality, accord …
Persistent link: https://www.econbiz.de/10011145580