Download or read book Audit Fee Reductions from Internal Audit Provided Assistance written by Lawrence J. Abbott and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: We question whether audit committee oversight, resource commitments, and the sourcing of internal audit functions have value implications for external audit reliance on internal audit assistance. When evaluating the quality of internal audit, professional standards guide external auditors to consider the oversight of, and resource commitment to, the internal audit function. Alternatively, to promote higher quality, some organizations outsource internal audit services to independent outside auditors. However, oversight roles, resource commitments, and outsourcing strategies are not costless alternatives for strengthening internal audit functions. Despite the findings of prior research that internal audit quality and consequent external audit reliance on internal audit assistance are functions of these dimensions, little is known about the separable influence of these characteristics on the value of assistance provided. We introduce new measures of internal audit assistance, oversight influence, resource commitments, and their distinct impact on external audit fee reductions resulting from reliance on internal audit assistance. Our results are consistent with external auditors using internal auditors for higher value tasks (not just more tasks) when the audit committee oversight and/or resource commitments to internal audit functions increase. Although we find economic advantages for outsourced internal audit assistance, these advantages are mitigated by increases in audit committee oversight and resource commitments to in-house internal audit functions. Moreover, our results suggest that, to enhance the organizational status of internal audit, organizations should not only consider the official placement of the internal audit function, but also informal influences from the organization's oversight functions, including the executive suite and the audit committee.
Download or read book Research Handbook on Corporate Board Decision Making written by Oliver Marnet and published by Edward Elgar Publishing. This book was released on 2022-11-18 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: With a state-of-the-art perspective on corporate board decision-making that encourages thinking outside the box, this cutting-edge Research Handbook provides fresh insights on the meaning, value, contribution, quality and purpose of the decision-making of those charged with corporate governance.
Download or read book Organizational Auditing and Assurance in the Digital Age written by Marques, Rui Pedro and published by IGI Global. This book was released on 2019-02-15 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.
Download or read book Wiley CIA Exam Review 2013 Internal Audit Practice written by S. Rao Vallabhaneni and published by John Wiley & Sons. This book was released on 2013-02-19 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive Certified Internal Auditor Exam preparation guide available One exam, three volumes of preparation. Here is the best source to help you prepare for the Certified Internal Auditor (CIA) exam covering the new syllabus, effective 2013. Wiley CIA Exam Review, Volume 2: Conducting the Internal Audit Engagement addresses topics such as internal audit function, individual audit engagements, and fraud risks and controls. Includes fully developed theories and concepts, as opposed to superficial outlines found in other study guides Offers indicators that help candidates allot study time based on the weight given to each topic on the exam Indicates the level of difficulty expected for each topic on the exam as either "Awareness" or "Proficiency" so more time and effort can be assigned for the proficiency topics than for the awareness topics Presents highly comprehensive coverage of theory with glossary of technical terms Every volume in the Wiley CIA Exam Review series offers a successful learning system of visual aids and memorization techniques that enable certification candidates to form long-lasting impressions of covered material.
Download or read book ACCA Paper P7 Advanced Audit and Assurance INT Practice and revision kit written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-01-01 with total page 513 pages. Available in PDF, EPUB and Kindle. Book excerpt: The examiner-reviewed P7 Practice & Revision Kit provides you with a range of exam-standard questions in the style of the P7 paper, as well as a suggested question plan to assist you in your revision phase. All answers include useful references back to the Study Text so that you can go back to the material if you need to. Questions contain excellent commentary in the form of 'top tips' and 'easy marks' guidance to aid in perfecting your exam technique. The Practice and Revision Kit also contains three mock exams.
Download or read book Accounting Best Practices written by Steven M. Bragg and published by John Wiley & Sons. This book was released on 2013-02-19 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: ACCOUNTING BEST PRACTICES Seventh Edition Today's accounting staffs are called on to work magic: process transactions, write reports, improve efficiency, create new processes—all at the lowest possible cost, using an ever-shrinking proportion of total corporate expenses. Sound impossible? Not if your staff is using the best practices for accounting. Fully updated in a new edition, Accounting Best Practices, Seventh Edition draws from renowned accounting leader Steven Bragg's extensive experience in successfully developing, operating, and consulting various accounting departments. This invaluable resource has the at-your-fingertips information you need, whether you've been searching for ways to cut costs in your accounting department, or just want to offer more services without the added expense. The best practices featured in this excellent step-by-step manual constitute need-to-know information concerning the most advanced techniques and strategies for increasing productivity, reducing costs, and monitoring existing accounting systems. This new edition boasts over 400 best practices, with fifty new to this edition in the areas of taxation, finance, collections, general ledger, accounts payable, and billing. Now featuring a corresponding seven-minute podcast for each chapter found on the book's companion website, Accounting Best Practices is the perfect, do-it-yourself book for the manager who wants to significantly boost their accounting department.
Download or read book ACCA Paper P7 Advanced Audit and Assurance GBR Practice and revision kit written by BPP Learning Media and published by BPP Learning Media. This book was released on 2013-01-01 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: The examiner-reviewed P7 Practice and Revision Kit provides invaluable guidance on how to approach the exam. It contains past ACCA exam questions for you to try and a question plan to assist with your revision. Three mock examinations provide ample opportunity to practise questions and marking schemes show you how the examiner awards marks.
Download or read book ACCA Approved P7 Advanced Audit and Assurance INT September 2017 to June 2018 exams written by Becker Professional Education and published by Becker Professional Education Ltd. This book was released on 2017-04-15 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt: ACCA Approved and valid for exams from 01 Sept 2017 up to 30 June 2018 - Becker's P7 Advanced Audit and Assurance (INT) Study Text has been approved and quality assured by the ACCA's examining team.
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Download or read book ACCA Approved F1 Accountant in Business September 2017 to August 2018 exams written by Becker Professional Education and published by Becker Professional Education Ltd. This book was released on 2017-04-15 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: ACCA Approved and valid for exams from 01 Sept 2017 up to 31 August 2018 - Becker's F1 Accountant in Business Study Text has been approved and quality assured by the ACCA's examining team.
Download or read book ACCA P7 Advanced Audit and Assurance UK written by BPP Learning Media and published by BPP Learning Media. This book was released on 2015-04-30 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.
Download or read book Cost Reduction Journal written by and published by . This book was released on 1966 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Treasury Postal Service and General Government Appropriations for Fiscal Year 1976 written by United States. Congress. House. Committee on Appropriations. Subcommittee on the Treasury, Postal Service, and General Government Appropriations and published by . This book was released on 1975 with total page 922 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Department of Homeland Security Appropriations for 2007 written by United States. Congress. House. Committee on Appropriations. Subcommittee on Homeland Security and published by . This book was released on 2006 with total page 1378 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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Download or read book Department of Homeland Security Appropriations for Fiscal Year written by United States. Congress. Senate. Committee on Appropriations. Subcommittee on the Department of Homeland Security and published by . This book was released on 2006 with total page 1544 pages. Available in PDF, EPUB and Kindle. Book excerpt:
