The effects of emerging technologies on data in auditing honors college senior thesis university of south carolina submitted in partial fulfillment of the requirements for graduation with honors from the south carolina honors college by matthew oldhouser columbia, sc april 25, 2016. This study was conducted to generate an indepth understanding of key internal audit function iaf customers perceptions of the work performed by the department of national treasurys iaf. Pdf risk management and internal auditing are both tools for an internal. It may also defines access to the information documents, records, systems, and. Florida state university libraries electronic theses, treatises and dissertations the graduate school 20 the effect of internal audit on governance. View thesis on the positive impact of forensic accounting, auditing and investigation on corporate governance in nigerian banks research papers on academia. A survey on the libyan commercial banks by hassan musbah aburabe 814463 thesis submitted to othman yeop abdullah graduate school of business, universiti utara malaysia, in partial fulfillment of the requirement for the master of science international accounting. Nurturing auditing students professional attributes at an open distance learning institution erreira, laurene 201408 the research set out to describe how professional attributes pas can be nurtured during the teaching and learning of auditing technical content in an open distance learning odl environment. The publication offers detailed insights into everything from building an ia function to. Performance auditing has its own set of nomenclature, although different countries and academics use different terms to describe it.
I, ronald macewan wright, declare that the phd thesis entitled internal audit, internal control and organizational culture, is no more than 100,000 words in length, including quotes and exclusive of tables, figures and appendices, bibliography, references and footnotes. Choosing appropriate accounting dissertation topics can be difficult and overwhelming. The purpose of this document is to introduce the user to the basic concepts of internal auditing for an energy management system enms. The role of internal auditors in the professional development of audit committee members by ilse ferreira submitted in fulfilment of the requirements for the degree of master of commerce in the department of auditing at the university of south africa supervisor. Thus, internal controls and external auditing have been at the center of the discussion among academics, practitioners, and regulators. Internal auditing masters thesis statement write a ph. I executed my dissertation by conducting an experiment in which mindset fraud specialist or audit was induced prior to the completion of an audit case high or low in fraud risk. Internal audit and internal control systems to reduce these problems in a considerable way. This dissertation was written as part of the msc in international accounting, auditing. Pdf internal audit roles in risk management from risk.
The traditionally educated internal auditor is taught that audit. The main aim of this thesis is a presentation of internal audit and internal. Internal audit, internal control and organizational culture. Fadzil universiti sains malaysia 2003 research report in partial fulfillment of the requirements for the degree of. Consistent with this rationale, the results of this dissertation support the view that audit markets andor firm insiders infer audit quality, at least to some extent, from the characteristics of the individual audit partner in charge. The main issue that guided this study was whether the internal audit department is discharging its responsibilities effectively. Jan 19, 2016 paper 3 is a conceptual essay that discusses the status of ia as a profession and questions why the ia profession has not generally been seen as playing a significant role in the financial crisis, either as part of the problem or as part of the solution. Determinants of financial audit in small and medium. Similarly, our experience as foreign students at karlstad university has shown us that there are many differences in management and auditing in different countries and company cultures. This book seeks to move the basis of internal auditing from risk based to objective focused. Mzumbe university dar es salaam business school a dissertation entitled effectiveness of internal audit as an instrument for improving management in the public sector. Summary of the phd thesis audit in corporate governance scientific superviser prof. Whether you need basic internal auditing research at masterlevel, or complicated research at doctorallevel, we can begin assisting you. The organization of internal audit in germany chapter 5 audit committees in corporate governance.
An assessment on the effectiveness of the internal audit function at fabco pvt ltd. Adriana tiron tudor, phd phd student fulop melinda timea clujnapoca 2011 babesbolyai university faculty of economics and business administration accounting and audit departement. The undersigned certify that they have supervised the student dissertation entitled. In this dissertation,i examine whether financial reporting quality increases following the appointment of an accounting expert to the audit committee. Your contribution will go a long way in helping us. Bezuidenhout, pieter stefan university of pretoria, 20060824 electronic commerce ec is a growing business option and due to the openness of the underlying technologies used for ec, introduces new. Gabrini follow this and additional works at the fsu digital library. Pdf the effect of internal audit and internal control. A study of perceptions of auditors, audit committee members and quality inspectors a thesis submitted to the university of manchester for the degree of doctor of philosophy in the faculty of humanities 2011 noor adwa sulaiman manchester business school. Thesis on the positive impact of forensic accounting. The effectiveness of internal audit in promoting good.
Auditing is the accumulation and evaluation of evidence about. An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security. Contribution of internal audit in the achievement of. As a whole, the purpose of the four essays that comprise this dissertation is to provide new evidence on the role of internal controls and external auditing in the context of financial reporting quality. This thesis contains no material that has been submitted previously, in whole.
The principle purpose of independent auditing is to form an opinion on the accuracy, reliability and fairness of representations in the financial statements of enterprises and to make this available to external users. Thesis determinants of internal audit effectiveness in the public sector of kuala lumpur, malaysia. The reluctance of most internal auditors regarding audits on soft controls, culture and tone at the top stems from the fact that the underlying evidence for those topics is commonly less hard and intangible. Essays on internal control and external auditing in the. The different terms do not entail markedly different concepts, as most of them encapsulate auditing of a similar nature. Guide to internal audit is designed to be a helpful and easytoaccess resource that ia professionals can refer to regularly in their jobs. Perceptions of auditors, audit committee members and quality inspectors a thesis submitted to the university of manchester for the degree of doctor of philosophy in the faculty of humanities 2011 noor adwa sulaiman manchester business school. Finding good auditing dissertation topics would be the first step in deciding what to write. A case study of kibaha town council, in partial fulfillment of requirements for the award. Research topics in accounting typically relate to fundamental.
Our dissertation or thesis will be completely unique, providing you with a solid foundation of audit auditing research. Internal auditing assists the university in accomplishing its objectives by bringing a. Academics in thesis on the positive impact of forensic. An experimental examination of the effects of fraud. Do internal auditors have to comply with any professional ethics requirements. This paper was published in the managerial auditing journal maj 2012.
Internal auditing is an independent and objective assurance and consulting activity that is guided by a philosophy of adding value to improve the operations of the university of north carolina at chapel hill university. Home blog dissertation topics accounting 41 accounting dissertation topics to start writing your dissertation now. A study on source personality of persuasive internal auditors. Thanks also to all the course champions that were part. They include value for money audit, comprehensive audit, efficiency audit and operational audit. Examining the divide between the legislator within the eu and members of the financial market john gear advisors. Research topics in accounting and auditing can relate to various different domains and choosing the right domain, in the context of your interest, makes for a good dissertation paper in auditing.
Audit ia effectiveness and to conduct master thesis research for the. The main aim of this thesis is a presentation of internal audit and internal control concepts, based on a real life example. View academics in thesis on the positive impact of forensic accounting, auditing and investigation on corporate governance in nigerian banks on academia. Research thesis master of accounting and auditing is the eu going too far. The research centred on the use of auditing to improving public sector management using kibaha town council ktc in the coast region, as a case study.
This introduction is aimed at anyone interested in internal auditing, from audit. Appropriate interpretation and implementation of those concepts are vital for the companies, but the question of its benefits and importance to an. The effects of emerging technologies on data in auditing. The effectiveness internal auditing has to help improving. Purpose the purpose of this paper is to provide insights into the current roles and responsibilities of the internal audit ia function and the factors perceived to be necessary to ensure its. I, ronald macewan wright, declare that the phd thesis entitled internal audit, internal.
However, i have retained the title of risk based internal auditing because it is a recognized title understood by internal auditors and used by search engines. A total of 85 senior level accounting students enrolled in two separate auditing classes participated in my study. Our dissertation or thesis will be completely unique, providing you with a solid foundation of internal auditing research. Defining internal auditing the internal institute of auditing defines internal auditing as, an independent, objective assurance and consulting activity designed to add value and improve an organizations operations. Accounting is a vast topic area and encompasses many subtopics. Internal audit, internal control and organizational culture ronald.
Internal audit thinking about the internal audit ia function as the control of controls is useful for making sense of the way in which the topic appears in paper p1. To professor colin clark, professor geoffrey george, and professor naz islam thanks for the advice and assistance in addressing relevant issues along this journey during the early stages of this thesis. It is not intended to serve as substitute for reading and understanding the requirements for internal audit of the enms as set forth in iso 50001. Whether you need basic audit auditing research at masterlevel, or complicated research at doctorallevel, we can begin assisting you immediately. Importance of internal audit and internal control in an.
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