1 - 4 of 4 articles
Describes how systems theory, and in particular hardand soft systems modelling, can provide a framework forthe study of internal control and auditing inside organizations.Concludes that useful empirical research and case study work can becarried out using hard and soft systemsmodelling. Such...
Points out that, in conventional accounting, the costs associatedwith human resources have always been treated as expenses and, as such,have been written off annually in the financial statement. Suggests thatmany practitioners were concerned that an organizations employees werenot properly...
The second of two articles on the audit of acquisitions examinesgood practice in the review by internal audit of newlyacquired subsidiaries. Control of acquisitions can be difficult toachieve due to resistance from the subsidiary, and diffidence from theparent. These barriers must be overcome to...
Carries out a study which empirically examines both internal andexternal auditors in New Zealand to determine the extent to which 21audit supervisory tools were used in audit practice. In addition todetermining how frequently each of the supervisory techniques was used,the study tested two...
Read and print from thousands of top scholarly journals.
Continue with Facebook
Log in with Microsoft
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don’t already have one.
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don’t already have one.