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Hypothesized relationships between internal auditing and risk management have been the subject of anecdotal evidence for a long time. This paper reports the results of a study carried out in 29 organizations spanning Europe, the USA, Canada, Australia and New Zealand. A model describing the...
The audit market has changed significantly over the last few years. Clients' internationalisation and their extended service demands have required a diversification that can best be delivered by large and internationally‐adjusted audit firms. This demand resulted in important mergers among...
This paper addresses the current state of the art of control self assessment (CSA) practice in the UK. Three key areas are used to provide a view of strategic, tactical and operational elements: a broad overview of the FT ‘Top 50’; a case study of audit practice in a university, and a review of...
This paper investigates the relative importance of pertinent factors affecting the variability of the certified public accountant (CPA) income (salary) level based on 594 responses to a random survey—carried out with the assistance of the American Institute of Certified Public Accountants...
Internal auditing has historically functioned as an integral part of an organization's risk assessment, control, and governance structure. Recently, the internal audit world has been challenged by external firms, including the large professional services firms, who are marketing internal audit...
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