Research paper on internal auditing

3- management's cooperation and responsiveness as this cooperation is very important for the role of the internal auditor. The modern conception of internal auditing does not reject the substance of the traditional conception, but seeks to extend it beyond its narrow confines.

This topic is significant for business management, shareholder and the overall financial community because of the best use of assets comes from internal auditing from its responsibilities especially after financial crisis 2008 all over the world that makes internal auditing significant in monitoring and evaluation of management performance. Are the qualifications, knowledge and experience of the internal auditor sufficient enough to let him / her work in proper manner?

Identify the degree of independency granted to the internal audit and the importance of this in increasing administrative and financial performance in ive the clear image of internal auditor to the community and to the business environment and change the bad image of them as error catcher. Once a function primarily concerned with financial and accounting matters, internal auditing now address3koies the entire range of operating activities and performs a correspondingly wide variety of assurance and consulting services.

Personal and leadership capabilities which make the internal auditor was able to convince all levels of the company, in turn, strengthen and assign activity. The subject is worthy of attention because internal auditors are important, even crucial, in an economy that relies upon independently produced information (van peursem 2005).

Recently new york exchange market started to make it mandatory on the companies to have internal auditing department to enlist it on the stock market as it believes that will enhance the performance and will make the information provided to the investors and other related parties more reliable and trustful. They described the main characteristics of the departments of the internal audit in six italian companies and to explore and analyze the impact instructions enacting them and through a comparative study between the departments of internal audit in these companies six and through interviews with the directors of internal audit in these companies and see samples of the internal audit reports and public documents and internal instructions relating to governance, the study found great diversity in the main characteristics of internal audit departments, as well as the study highlighted the institutional pressures faced by internal interviews showed in this case that the factors affecting the evolution of the performance of the internal audit departments in addition to institutional pressures can be the following:1- training and culture as the advisory role of internal auditors, forcing them to the knowledge of all phases of work in the company.

In fact, some now describe the iaf as the “eyes and ears” of the audit er, this definition makes a clear view of the role of internal auditing as assurance and consultancy activities that add value to the organization and increasing financial and administrative ration not visible in this 1. Well as determine whether compliance with these standards affect (iia) on internal control systems in these companies has researchers to achieve this yen goals using the first two questionnaires to examine adherence to professional practice standards for internal audit, and second to examine the impact of this commitment on the internal control system and use descriptive method .

Internal audit definition:Courtemanche (1986) states that, “there were two basic conceptions of internal auditing: the traditional and the modern. The internal auditor’s risk-driven efforts provide critical inputs to other governance participants, including the audit committee and management.

Identify the role of internal audit in the managing and supporting of risk management systems and the importance of it in adjust the administrative and financial performance of the palestinian listed companies. Noted that this study addressed the internal audit of the door of the main characteristics of the internal audit departments did not address adequately to assess the role of these sections in performed the tasks and achieving the objectives assigned to it.

Objective of this research is to recognize the importance of internal audit to assess the efficiency and effectiveness of management as input to expand the transparency , responsibility and accountability, disclosure and evaluation of management performance ,and its role in control of the administrative and financial operation in palestinian listed order to reach the following specific objectives::1. This topic has not been studied in detail and separate from the control system interior in the private sector in palestine and constitute the first attempt, in this context, the extent science researcher.

So, in this chapter the concept of internal audit will be described in this chapter will highlight the most important points in the field of internal control in terms of its definition and its elements and stages of development and its importance, and so on. This study, analytical study has concluded that the professional versatility and thematic sections internal audit in companies listed on the malaysian market for securities affect significantly on the efficiency of internal control systems, and the scope of the internal audit and professional performance in the internal audit departments impact on the characteristics of communication and information internal control system and features a system of internal control environment, as this study concluded that process management of the internal audit department and the performance of audit work and the internal audit plan and report for internal audit work significantly affect the risk assessment attributes system control as well as internal control activities.

Some of the audit technique underlying internal auditing is derived from management consulting and public accounting professions, the theory of internal auditing was conceived primarily by lawrence sawyer (1911-2002), often referred to as "the father of modern internal auditing". This general question we can draw sub-questions which are:1) in the listed companies is there a separate department for the internal auditing and are these companies providing this department with the sufficient resources?

Which aimed to clarify and describe the role of internal auditors in the risk management process and to make a comparison between the understanding of internal auditors in both the united states and belgium for their role in the risk management process,To achieve this goal, the researchers conducted interviews with ten internal audit managers in both countries, and concluded the study that in the case of belgium, the internal auditors are focusing their attention on the correct any flaws in the risk management system for their companies and are playing a pivotal role in raising awareness and perception and the formulation of an appropriate system for risk management in their companies, but in the case of america was estimated merits of internal auditors and their views on risk management an essential part of the requirements of a modern outlook for the internal audit requirements. International politics - region: near east, near in to write a your own papers!

4 significance of the project:This study will help in increasing the role and image of internal auditing in bop ltd to make it more effective and professional. Help new research papers in:physicschemistrybiologyhealth sciencesecologyearth sciencescognitive sciencemathematicscomputer rivacycopyrightacademia © insign upmore job boardaboutpressblogpeoplepaperstermsprivacycopyright we're hiring!

You must disable the application while logging in with your system new authors:free, easy and al: ambassador newsletter keeps you up to date with all new papers in your information via can unsubscribe any registered t with t a new password via ment and effect of the internal auditing on financial or thesis, ss economics - investment and ad immediately. However, the focus by internal audit departments of publicly traded companies on sox related financial policy and procedures derailed progress made by the profession in the late 20th century (moller, 2004, p 13).

The development of internal auditing was fostered by the increased size and decentralization of organizations, the greater complexity and technological sophistication of their operations, and the resulting need for an independent, objective means of evaluating and improving their risk management, control and governance processes”( gleim,2004,p2). Research study the relationship between the quality of internal audit activities and earnings management in joint stock companies in order to test whether the quality of internal audit activities have an adverse effect on earnings management results of statistical analysis indicated to (1) existence an inverse relationship with a significant effect between the quality of internal audit and earnings management in joint stock companies, (2) the size of the internal audit work associated with the process of preparing and presentation of financial reports is the only variable which has an inverse relationship with a significant effect on earnings researcher advise to make a lot of researcher which took about earnings management activities in joint stock companies in gaza strip to know how can applied earnings management activities in gaza strip comparing with economics environments in other research has a time limit; it should be done in 7 weeks.