THE IMPACT OF ENTERPRISE RISK MANAGEMENT ON THE INTERNAL AUDIT FUNCTION
Mark S. Beasley
Professor of Accounting and Director of the Enterprise Risk Management InitiativeNorth Carolina State University
Richard Clune
Assistant Professor Kennesaw State University
Dana R. Hermanson
Dinos Eminent Scholar Chair of Private Enterprise
Kennesaw State University
Abstract
This exploratory study provides evidence about factors associated with the overallimpact of enterprise risk management [...]
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 [...]
RISK MANAGEMENT AND ETHICAL ENVIRONMENT : EFFECTS ON INTERNAL AUDIT AND ACCOUNTING CONTROL PROCEDURE
Kirsten Rae*
Nava Subramaniam**
John Sands*
Abstract
This study examines the impact of the scope of risk management and ethical environment on internal audit activities and the quality of accounting control procedures (ACPQ). The conceptual framework for the study is guided by COSO’s frameworks on internal [...]
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