54 research outputs found
External Auditors and Corporate Corruption: Implications for Audit Regulators.
Get PDFThe purpose of the current study is to examine the responsibility of external auditors in relation to corporate corruption and to highlight the implications of this for external audit regulators. The current study is based on a critical review of prior academic literature as well as a thorough examination of both the International and American Auditing Standards relating to fraud and illegal acts. External auditors have a responsibility for assessing corruption risks but their role was not clearly defined by external audit regulators. The current study was the first to clarify the responsibility of external auditors with regards to corporate corruption, and to shed light on current limitations in the audit standards related to this area. The current study also offers recommendations to audit regulators, external auditors, audit firms, and researchers on such controversial area
Quality assurance in internal auditing: An analysis of the standards and guidelines implemented by the Institute of Internal Auditors (IIA)
No full textAn exploration of internal audit’s corporate social responsibility role – insights from South Africa
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Internal auditing and assurance of corporate social responsibility reports and disclosures: perspectives of some internal auditors in Ghana
No full textInternal auditor communications: an experimental investigation of managerial perceptions
No full textThe impact of audit committee characteristics on internal audit professionalization: empirical evidence from Greece
No full textDistinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors
No full textSoft skills development in entry-level internal auditors: perspectives from practising internal auditors, students and facilitators in South Africa
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