ADOPTION OF COMPUTER ASSISTED AUDIT TOOLS AND TECHNIQUES (CAATTS) BY INTERNAL AUDITORS : CURRENT ISSUES IN THE UK
Nurmazilah Mahzan and Andrew Lymer
Birmingham Business School
Abstract
Adoption of Computer Assisted Audit Techniques and Tools (CAATTs) has not only become a beneficial choice for some businesses, but has become a fundamental part of many audit methodologies. (CICA, 1994; Progrob, [...]
ETHICS AND INTERNAL AUDIT: WHISTLEBLOWING ISSUES
Bunget, Ovidiu-Constantin and
David-Sobolevschi, Maria-Iulia
West University from Timisoara (Romania),
Faculty of Economics and Business Administration,
Accounting Department, Academy of Economic Studies Bucharest
Abstract:
It is undisputed that the companies’ performances are now more than ever,in the concerns caused by global competition and financial crisis. In this context, one of the interveners in the [...]
INTERNAL AUDIT APPROACH IN BANKS
Victoria STANCIU
Professor (PhD) of Management Information Systems
Department at Academy of Economic Studies, Bucharest-Romania, Faculty of Accounting and Management
Information Systems.
Abstract
Romanian banking system has known in the last years significant changes determined by the implementation of Basel II requirements and governance principles on one hand and assimilation of [...]
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