| عنوان فارسی مقاله: | خطوط گزارش دهی حسابرسی داخلی، تجزیه خطر تقلب، و ارزیابی خطر تقلب |
| عنوان انگلیسی مقاله: | Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk |
چکیده
مقدمه
پس زمینه و ایجاد فرضیه
ارزیابی ریسک تقلب و راهنمایی حرفه‌ای برای حسابرسان خارجی
نقش حسابرس داخلی در ارزیابی ریسک تقلب
خطوط گزارش حسابرسی داخلی و ارزیابی خطر
ارزیابی‌های به هم پیوسته در مقابل ارزیابی‌های خطر تقلب
طرح و روش پژوهش
شرکت‌کنندگان
وظیفه و طرح
متغیرهای مستقل
متغیر وابسته
نتایج
بررسی دستکاری‌ها
تجزیه و تحلیل مقدماتی
آزمایش فرضیه
بحث و نتیجه‌گیری
کلمات کلیدی :
[PDF]Internal Audit Reporting Relationships: the Analysis of Reporting Lines www.inzeko.ktu.lt/index.php/EE/article/viewFile/11290/6016 by R Rupšys - 2015 - Cited by 9 - Related articles internal audit discipline. At the beginning (when internal auditors mostly were dealing with accounting and finan- cial issues) reporting lines of internal auditors ... Financial services code - Chartered Institute of Internal Auditors https://www.iia.org.uk/resources/sector-specific-standards.../financial-services-code/ Jump to Independence and authority of internal audit - The Chief Internal Auditor should be at a senior ... The primary reporting line for the Chief Internal ... Building effective internal audit | Audit committee briefings ... https://www.iia.org.uk/policy/publications/building-effective-internal-audit/ To support you and your internal audit function to meet rising expectations, the Chartered ... Having a functional reporting line to the audit committee chairman, ... Searches related to Internal audit reporting lines who should the internal auditor report to internal audit reporting structure administrative reporting vs functional reporting internal auditors report to board of directors internal audit reporting relationship management accountants often work with the ceo is hired by the internal audit report to board of directors