Downloads & Free Reading Options - Results

Description

Coverage of the Mayor's Budget Discussions for FY 19 held on March 19, 2018

1 volume ; 28 cm

Response to an internal audit of the refund process. (Sept. 30, 2009) (Unofficial mirror of http://www.documentcloud.org/documents/457896-internal-audit-response.html)

The purpose of this study is to investigate the factors influencing internal auditing and its relationship with organizational performance. Multiple regressions were utilized to evaluate the scale of the influence of the four independent variables identified in the conceptual framework on organizational performance. The sample of this research was taken by random sampling method. The data were obtained by questionnaire. All variables were measured by using 5 point Likert scale. The result showed that the There are a significant relationship between competence of Internal Audit department, size of Internal Audit department, management support for internal audit Independence of internal audit and organizational performance. The limitation of this study is very small number of populations; therefore the findings will be difficult to be generalized to examine factors influencing the internal audit effectiveness. Future research should consider larger number of the population also including more internal auditing factors to measure the organizational performance.

The purpose of this study is to investigate the factors influencing internal auditing and its relationship with organizational performance. Multiple regressions were utilized to evaluate the scale of the influence of the four independent variables identified in the conceptual framework on organizational performance. The sample of this research was taken by random sampling method. The data were obtained by questionnaire. All variables were measured by using 5 point Likert scale. The result showed that the There are a significant relationship between competence of Internal Audit department, size of Internal Audit department, management support for internal audit Independence of internal audit and organizational performance. The limitation of this study is very small number of populations; therefore the findings will be difficult to be generalized to examine factors influencing the internal audit effectiveness. Future research should consider larger number of the population also including more internal auditing factors to measure the organizational performance.

The purpose of this study is to investigate the factors influencing internal auditing and its relationship with organizational performance. Multiple regressions were utilized to evaluate the scale of the influence of the four independent variables identified in the conceptual framework on organizational performance. The sample of this research was taken by random sampling method. The data were obtained by questionnaire. All variables were measured by using 5 point Likert scale. The result showed that the There are a significant relationship between competence of Internal Audit department, size of Internal Audit department, management support for internal audit Independence of internal audit and organizational performance. The limitation of this study is very small number of populations; therefore the findings will be difficult to be generalized to examine factors influencing the internal audit effectiveness. Future research should consider larger number of the population also including more internal auditing factors to measure the organizational performance.

/RegulationsandGazettes/MunicipalRegulationsOnAStandardChartOfAccountsFinal/Documents/Position papers (exposure drafts)/04. Draft Exposure - Internal Audit - 04 November 2016.docx

City Auditor Greg McDowell talks about the various audits conducted at the City of Charlotte.

For More Information... http://www.FrederickCountyMD.gov/IIAA

Thesis (MBA)--George Washington University, 1958

Government Publishing Office U.S. Congress House of Representatives Committee on Government Reform RESULTS OF THE INTERNAL REVENUE SERVICE'S FISCAL YEAR 1999 FINANCIAL STATEMENT AUDIT Date(s) Held: 2000-02-29 106th Congress, 2nd Session GPO Document Source: CHRG-106hhrg66876 Superintendents of Documents ID: Y 4.G 74/7 Related Items: Congressional Serial No. 106-154

Government Publishing Office U.S. Congress House of Representatives Committee on Government Reform RESULTS OF THE INTERNAL REVENUE SERVICE'S FISCAL YEAR 1999 FINANCIAL STATEMENT AUDIT Date(s) Held: 2000-02-29 106th Congress, 2nd Session GPO Document Source: CHRG-106hhrg66876 Superintendents of Documents ID: Y 4.G 74/7 Related Items: Congressional Serial No. 106-154

Government Publishing Office U.S. Congress House of Representatives Committee on Government Reform RESULTS OF THE INTERNAL REVENUE SERVICE'S FISCAL YEAR 1999 FINANCIAL STATEMENT AUDIT Date(s) Held: 2000-02-29 106th Congress, 2nd Session GPO Document Source: CHRG-106hhrg66876 Superintendents of Documents ID: Y 4.G 74/7 Related Items: Congressional Serial No. 106-154

This study aimed to determine the level of awareness and understanding among the employees of the City Government of Tabuk regarding the mandate and functions of the City Internal Audit Services Office (CIASO). It also determined the employees’ level of awareness on the differences between the functions of the CIASO, the Internal Audit on Financial Transactions Section (IAFS) of the City Accounting Office (CAO), and the Commission on Audit (COA). Additionally, it identified challenges faced by the employees and offices audited by the CIASO. Using a mixed-methods approach, the research employed both qualitative and quantitative methods, with data collected through interview and a structured survey questionnaire analyzed via descriptive and inferential statistics. Findings reveal that employees of the City Government of Tabuk possess adequate awareness of the CIASO’s mandate and its distinct functions from the IAFS of the CAO and the COA. Factors such as office affiliation, audit training participation, and job position is significantly associated with awareness levels. Employees in offices with frequent interactions with the CIASO, senior level to chief level employees, as well as those who participated in audit-related training, demonstrated higher levels of awareness. They were more likely to understand its functions, as their work often necessitates collaboration with the internal audit office. Despite improvements in the increased level of awareness, challenges were identified in three key areas: resistance to information disclosure, inability to provide documents, and lack of resources. The study concludes that significant progress has been made in fostering awareness of the CIASO’s role and functions, reflecting the success of its initiatives since its establishment in 2020. However, to further enhance effectiveness, the study recommends expanding inclusivity in external and internal audit activities, tailoring engagement initiatives for less-involved offices, and promoting capacity-building programs. Future researchers are encouraged to explore additional factors influencing awareness, such as organizational culture and technological advancements, and conduct comparative analyses with other local government units. This research underscores the critical role of internal audit in promoting transparency, accountability, and efficiency in local governance.

This study aimed to determine the level of awareness and understanding among the employees of the City Government of Tabuk regarding the mandate and functions of the City Internal Audit Services Office (CIASO). It also determined the employees’ level of awareness on the differences between the functions of the CIASO, the Internal Audit on Financial Transactions Section (IAFS) of the City Accounting Office (CAO), and the Commission on Audit (COA). Additionally, it identified challenges faced by the employees and offices audited by the CIASO. Using a mixed-methods approach, the research employed both qualitative and quantitative methods, with data collected through interview and a structured survey questionnaire analyzed via descriptive and inferential statistics. Findings reveal that employees of the City Government of Tabuk possess adequate awareness of the CIASO’s mandate and its distinct functions from the IAFS of the CAO and the COA. Factors such as office affiliation, audit training participation, and job position is significantly associated with awareness levels. Employees in offices with frequent interactions with the CIASO, senior level to chief level employees, as well as those who participated in audit-related training, demonstrated higher levels of awareness. They were more likely to understand its functions, as their work often necessitates collaboration with the internal audit office. Despite improvements in the increased level of awareness, challenges were identified in three key areas: resistance to information disclosure, inability to provide documents, and lack of resources. The study concludes that significant progress has been made in fostering awareness of the CIASO’s role and functions, reflecting the success of its initiatives since its establishment in 2020. However, to further enhance effectiveness, the study recommends expanding inclusivity in external and internal audit activities, tailoring engagement initiatives for less-involved offices, and promoting capacity-building programs. Future researchers are encouraged to explore additional factors influencing awareness, such as organizational culture and technological advancements, and conduct comparative analyses with other local government units. This research underscores the critical role of internal audit in promoting transparency, accountability, and efficiency in local governance.

Description

Description

Is your small business audit-ready? This Internal Audit Checklist by Spyglass Accounting & Financial Services offers a comprehensive, easy-to-use guide to assess your financial controls, tax compliance, payroll processes, and expense management. Ideal for pre-audit preparation, this checklist helps you avoid penalties, detect errors, and strengthen internal systems. Includes a post-audit action plan and expert support options

No Description

Welcome to the

Lingkup fungsi audit internal dan pengaruhnya terhadap efektivitas audit internal (studi pada Kementerian Keuangan) Hendry Wibowo Indonesian Treasury Review Vol.4 No.3, 2019

n

G

This paper explored the integration of automated solutions, such as Audit Process/Project Management Software, as a cornerstone of global innovation and digital upskilling to modernize internal audit operations. It delves into how these automated solutions can enhance internal audit efficiency and elevate its organizational value on a large scale. Also, the disadvantages of using this system were studied. Respondents strongly affirm the significance of automated workflows, real-time audit dashboards, centralized audit libraries, defined audit universes, and tracking engagement resources, costs, and timesheets in automated audit project management. Furthermore, the benefits of technology, specifically an Audit Management System, are explored in depth. The respondents express strong agreement on advantages such as heightened productivity, real-time supervisory review, a secure centralized platform for audit projects, expanded audit coverage, and improved collaboration among team members. However, the research also delves into the challenges associated with automation adoption in internal audits, revealing unanimous concerns about high investment costs, management buy-in hurdles, and the necessity for frequent updates and customization. These findings contribute valuable insights for organizations navigating the integration of technology into internal audit processes, balancing benefits with potential drawbacks.

Pakistan has the world's sixth-largest standing army, which requires numerous goods and services supplied by contractors to maintain its efficient operation. To ensure the effectiveness of the contract award process, the Pakistan Army financial management officers need further education regarding how to conduct a financial statement analysis on potential contractors. Furthermore, although the Pakistan Army follows its own internal controls and has an audit system, Pakistan Army financial management officers may benefit from the latest research in these areas for better strategic and financial management of the overall military organization. The purpose of this research is to create a best practices educational guide that includes a framework for the processes of conducting a financial statement analysis of a potential contractor, instituting effective internal controls for an army outfit, and assuring the audit readiness of an army organization that will serve to assist Pakistan Army financial management officers. This research concludes that the four steps of financial statement analysis should be adopted, including vertical and horizontal trend analysis, ten financial ratios, bankruptcy analysis, and fraud analysis. This research also recommends implementing the Committee of Sponsoring Organizations of the Treadway Commission internal control framework and the U.S. Department of Defense Financial Improvement Audit Readiness strategy. An educational guide is created as a reference for Pakistan Army financial management officers to enhance their knowledge of financial management matters related to financial statement analysis, internal controls, and audit readiness.

The fourth and final audit of the city of Montebello by the State Controller's office. The audit looked at the city's internal controls and found them lacking. (Unofficial mirror of http://www.documentcloud.org/documents/281397-montebello-audit.html)

The impacts of internal audit quality and accounting information systems effectiveness on SME manager’s perceptions of external audits

The impacts of internal audit quality and accounting information systems effectiveness on SME manager’s perceptions of external audits

The impacts of internal audit quality and accounting information systems effectiveness on SME manager’s perceptions of external audits

Artykuł w: Annales Universitatis Mariae Curie-Skłodowska. Sectio H, Oeconomia Vol. 55, 3 (2021), strony 37-50

ESIC Hand Book Of Internal Audit

/Documents/03. Budget Documentation/2016-17/02. Adopted/02. Local municipalities/KZN432 Kwa Sani/KZN431,432 AND 436 MUNICIPALITY INTERNAL AUDIT POLICY.pdf

/Documents/03. Budget Documentation/2016-17/02. Adopted/02. Local municipalities/KZN432 Kwa Sani/KZN431,432 AND 436 MUNICIPALITY INTERNAL AUDIT POLICY.pdf

/Documents/03. Budget Documentation/2016-17/02. Adopted/02. Local municipalities/KZN432 Kwa Sani/KZN431,432 AND 436 MUNICIPALITY INTERNAL AUDIT POLICY.pdf

The study is aimed to examine the effect of the internal audit functions on fraud control in manufacturing companies in Anambra state. The study made use of survey design. Data were collected from primary sources through the issue of seventy two 72 structured questionnaires to four 4 senior management staff, including the accountant of each of the eighteen 18 companies under the study. The collected data were analysed using Logistic Regression analyses with the help of Statistical Package for Social Science SPSS version 23. The findings showed that the internal audit functions which include evaluation of internal control, risk assessment all affect fraud prevention and detection in manufacturing concern. Based on the above, it is recommended among others that management of manufacturing companies in Anambra state should always adopt the services of a qualified Internal auditor in the company so as to ensure no financial leakages and accountability in the company. The management should create and establish a standard internal control system, strong enough to stand against the wiles of fraud in order to promote continuity of operations in such company. The structure should be such that can remain relevant for a very long time and capable of been updated with emerging technology. Anyanwu, Nnamdi | Okafor, Gloria. O "Effect of Internal Audit Functions on Fraud Control in Manufacturing Companies in Anambra State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-2 , February 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49329.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49329/effect-of-internal-audit-functions-on-fraud-control-in-manufacturing-companies-in-anambra-state/anyanwu-nnamdi

Purpose:  Investigation of the impact of the structure of the internal audit committee and the organisational quality of the bank on the financial stability of banks. Methodology:  This research is a library and analytical-causal study based on panel data analysis. In this research, the financial information of 10 banks listed in Tehran Stock Exchange during the period from 2016 to 2021 (60 bank years) has been examined. Findings:  The results of the research in connection with the confirmation of hypothesis 1 of the research showed that the structure of the internal audit committee of the bank has a positive and direct effect on the financial stability of the bank. Finally, according to the analyses carried out in connection with the confirmation of hypothesis 2 of the research, we came to the conclusion that the organisational quality of the bank has a positive and direct effect on the financial stability of the bank. Originality/Value:  In the years when banks were heavily indebted and breached their financial covenants, the managers of these banks, using modern management techniques, took profit management measures and convinced creditors and a good financial picture of the bank. One of the ways out of the financial crisis created by the banks is to improve the quality of internal audit and use the profits to expand lending to production and service units. Many banks that were close to bankruptcy found it difficult to meet their financial obligations. Considering the costs caused by not using internal audit committees, the main consequences of lower return on investments, lower liquidity, re-evaluation of the risks of volatility of organisational quality, the problem of repayment of long-term loans and other financial resources, the financial crisis of banks has spread and the only way out of the crisis that has happened is the availability of loans at low interest rates, new economic policies and government guarantees and, finally, increasing the organisational quality of banks.

Purpose:  Investigation of the impact of the structure of the internal audit committee and the organisational quality of the bank on the financial stability of banks. Methodology:  This research is a library and analytical-causal study based on panel data analysis. In this research, the financial information of 10 banks listed in Tehran Stock Exchange during the period from 2016 to 2021 (60 bank years) has been examined. Findings:  The results of the research in connection with the confirmation of hypothesis 1 of the research showed that the structure of the internal audit committee of the bank has a positive and direct effect on the financial stability of the bank. Finally, according to the analyses carried out in connection with the confirmation of hypothesis 2 of the research, we came to the conclusion that the organisational quality of the bank has a positive and direct effect on the financial stability of the bank. Originality/Value:  In the years when banks were heavily indebted and breached their financial covenants, the managers of these banks, using modern management techniques, took profit management measures and convinced creditors and a good financial picture of the bank. One of the ways out of the financial crisis created by the banks is to improve the quality of internal audit and use the profits to expand lending to production and service units. Many banks that were close to bankruptcy found it difficult to meet their financial obligations. Considering the costs caused by not using internal audit committees, the main consequences of lower return on investments, lower liquidity, re-evaluation of the risks of volatility of organisational quality, the problem of repayment of long-term loans and other financial resources, the financial crisis of banks has spread and the only way out of the crisis that has happened is the availability of loans at low interest rates, new economic policies and government guarantees and, finally, increasing the organisational quality of banks.

On the latest episode of Chesterfield Behind the Mic, we welcome Internal Audit Director Khara Durden to talk about her department, what it does for the county, how it helps to improve processes throughout the organization, and why International Fraud Week is something it draws attention to each fall. Credits: Director: Martin Stith Executive Producer: Teresa Bonifas Producer/Writer/Host: Brad Franklin Director of Photography/Editor: Matt Boyce Producer/Camera Operator: Martin Stith and Matt Neese Graphics: Debbie Wrenn Promotions and Media: J. Elias O’Neal, Katie Cominsky, and Lina Chadouli Music: Hip Hop This by Seven Pounds Inspiring Electronic Rock by Alex Grohl Guest: Khara Durden, Director of Internal Audit Recorded in-house by Communications and Media Chesterfield.gov/podcast Follow us on social media! On Facebook, like our page: Chesterfield Behind the Mic. On Twitter, you can find us at @ChesterfieldVa and on Instagram it’s @ChesterfieldVirginia. And you can also watch the podcast on WCCT TV Thursday through Sunday at 7 p.m. as well as on weekends at noon on Comcast Channel 98 and Verizon Channel 28.

On the latest episode of Chesterfield Behind the Mic, we welcome Internal Audit Director Khara Durden to talk about her department, what it does for the county, how it helps to improve processes throughout the organization, and why International Fraud Week is something it draws attention to each fall. Credits: Director: Martin Stith Executive Producer: Teresa Bonifas Producer/Writer/Host: Brad Franklin Director of Photography/Editor: Matt Boyce Producer/Camera Operator: Martin Stith and Matt Neese Graphics: Debbie Wrenn Promotions and Media: J. Elias O’Neal, Katie Cominsky, and Lina Chadouli Music: Hip Hop This by Seven Pounds Inspiring Electronic Rock by Alex Grohl Guest: Khara Durden, Director of Internal Audit Recorded in-house by Communications and Media Chesterfield.gov/podcast Follow us on social media! On Facebook, like our page: Chesterfield Behind the Mic. On Twitter, you can find us at @ChesterfieldVa and on Instagram it’s @ChesterfieldVirginia. And you can also watch the podcast on WCCT TV Thursday through Sunday at 7 p.m. as well as on weekends at noon on Comcast Channel 98 and Verizon Channel 28.

On the latest episode of Chesterfield Behind the Mic, we welcome Internal Audit Director Khara Durden to talk about her department, what it does for the county, how it helps to improve processes throughout the organization, and why International Fraud Week is something it draws attention to each fall. Credits: Director: Martin Stith Executive Producer: Teresa Bonifas Producer/Writer/Host: Brad Franklin Director of Photography/Editor: Matt Boyce Producer/Camera Operator: Martin Stith and Matt Neese Graphics: Debbie Wrenn Promotions and Media: J. Elias O’Neal, Katie Cominsky, and Lina Chadouli Music: Hip Hop This by Seven Pounds Inspiring Electronic Rock by Alex Grohl Guest: Khara Durden, Director of Internal Audit Recorded in-house by Communications and Media Chesterfield.gov/podcast Follow us on social media! On Facebook, like our page: Chesterfield Behind the Mic. On Twitter, you can find us at @ChesterfieldVa and on Instagram it’s @ChesterfieldVirginia. And you can also watch the podcast on WCCT TV Thursday through Sunday at 7 p.m. as well as on weekends at noon on Comcast Channel 98 and Verizon Channel 28.

On the latest episode of Chesterfield Behind the Mic, we welcome Internal Audit Director Khara Durden to talk about her department, what it does for the county, how it helps to improve processes throughout the organization, and why International Fraud Week is something it draws attention to each fall. Credits: Director: Martin Stith Executive Producer: Teresa Bonifas Producer/Writer/Host: Brad Franklin Director of Photography/Editor: Matt Boyce Producer/Camera Operator: Martin Stith and Matt Neese Graphics: Debbie Wrenn Promotions and Media: J. Elias O’Neal, Katie Cominsky, and Lina Chadouli Music: Hip Hop This by Seven Pounds Inspiring Electronic Rock by Alex Grohl Guest: Khara Durden, Director of Internal Audit Recorded in-house by Communications and Media Chesterfield.gov/podcast Follow us on social media! On Facebook, like our page: Chesterfield Behind the Mic. On Twitter, you can find us at @ChesterfieldVa and on Instagram it’s @ChesterfieldVirginia. And you can also watch the podcast on WCCT TV Thursday through Sunday at 7 p.m. as well as on weekends at noon on Comcast Channel 98 and Verizon Channel 28.

This is a copy of "DCI-5", a December, 1972 report by the U.S. Central Intelligence Agency (CIA) Historical Staff, titled "Internal Audit of the Central Intelligence Agency, 1947 through 1967." The report describes the function of the CIA auditor over the first twenty years of the agency, and includes multiple organization charts as appendices. This copy of the report was released to the historian Trevor Griffey in response to FOIA F-2014-00786. As part of the declassification process, the CIA assigned the document number C05467627.

This is a copy of "DCI-5", a December, 1972 report by the U.S. Central Intelligence Agency (CIA) Historical Staff, titled "Internal Audit of the Central Intelligence Agency, 1947 through 1967." The report describes the function of the CIA auditor over the first twenty years of the agency, and includes multiple organization charts as appendices. This copy of the report was released to the historian Trevor Griffey in response to FOIA F-2014-00786. As part of the declassification process, the CIA assigned the document number C05467627.

This is a copy of "DCI-5", a December, 1972 report by the U.S. Central Intelligence Agency (CIA) Historical Staff, titled "Internal Audit of the Central Intelligence Agency, 1947 through 1967." The report describes the function of the CIA auditor over the first twenty years of the agency, and includes multiple organization charts as appendices. This copy of the report was released to the historian Trevor Griffey in response to FOIA F-2014-00786. As part of the declassification process, the CIA assigned the document number C05467627.

This is a copy of "DCI-5", a December, 1972 report by the U.S. Central Intelligence Agency (CIA) Historical Staff, titled "Internal Audit of the Central Intelligence Agency, 1947 through 1967." The report describes the function of the CIA auditor over the first twenty years of the agency, and includes multiple organization charts as appendices. This copy of the report was released to the historian Trevor Griffey in response to FOIA F-2014-00786. As part of the declassification process, the CIA assigned the document number C05467627.

In September 1995, Daiwa Bank, one of the largest multinational banks in the world, reported to the Federal Reserve that it had incurred losses exceeding $1 billion from illegal securities trading activities that had occurred at one of its New York branches over an 11-year period. Weaknesses in the branch's internal controls, including inadequate segregation of duties in trading and electronic funds transfer activities, had enabled an employee to trade illegally and to hide the activities and resulting losses. The Chairman of the Federal Reserve Board said that before the losses were reported, the Federal Reserve had noted, but had not fully appreciated, the seriousness of some of the branch's weaknesses in internal control. One reason for this, according to the Federal Reserve Board Chairman, was that those weaknesses did not appear to be extraordinary in comparison to those found at other U.S. branches and agencies of foreign banking organizations (FBO branches). In response to concern about possible risks to the U.S. financial system, the Chairwoman and the Ranking Minority Member, Subcommittee on Financial Institutions and Consumer Credit, House Committee on Banking and Financial Services, requested that GAO (1) identity U.S. supervisors' expectations for adequate internal controls and audits in FB0 branches, (2) determine the extent of serious weaknesses in FBO branches' internal controls and audits reported by U.S. supervisors during examinations, and (3) describe U.S. supervisors' efforts to address these weaknesses.

In September 1995, Daiwa Bank, one of the largest multinational banks in the world, reported to the Federal Reserve that it had incurred losses exceeding $1 billion from illegal securities trading activities that had occurred at one of its New York branches over an 11-year period. Weaknesses in the branch's internal controls, including inadequate segregation of duties in trading and electronic funds transfer activities, had enabled an employee to trade illegally and to hide the activities and resulting losses. The Chairman of the Federal Reserve Board said that before the losses were reported, the Federal Reserve had noted, but had not fully appreciated, the seriousness of some of the branch's weaknesses in internal control. One reason for this, according to the Federal Reserve Board Chairman, was that those weaknesses did not appear to be extraordinary in comparison to those found at other U.S. branches and agencies of foreign banking organizations (FBO branches). In response to concern about possible risks to the U.S. financial system, the Chairwoman and the Ranking Minority Member, Subcommittee on Financial Institutions and Consumer Credit, House Committee on Banking and Financial Services, requested that GAO (1) identity U.S. supervisors' expectations for adequate internal controls and audits in FB0 branches, (2) determine the extent of serious weaknesses in FBO branches' internal controls and audits reported by U.S. supervisors during examinations, and (3) describe U.S. supervisors' efforts to address these weaknesses.