The impact of mandatory audit relief on the audit practice Coetzee, Carla (University of Pretoria, ) The South African Companies Act 71 of , which came into effect on 1 May , legislated that the financial statements of all public companies and state-owned companies should be audited annually but stipulated that Master's Thesis in Accounting and Auditing Included in Study. Language of instruction. Recommended pre-requisites. Learning outcomes. Course contents. In the last semester the students write a Master's Thesis counting 30 ECTS credits within the chosen Teaching methods. The thesis is usually Thesis on Auditing. Auditing is defined as examination and evaluation of a company’s financial records and data. Those who are pursuing master’s degree are often submitting their thesis in auditing. While preparing thesis they faces difficulty in choosing right topic for their auditing thesis. Researchomatic with a large collection of auditing thesis is providing ease for the students
37 Auditing Dissertation Topics | Research Ideas
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Download Free ODT. Download Free PDF. THESIS - Determinants of Internal Audit Effectiveness in the Public Sector of Kuala Lumpur, Malaysia. Ashish Khilnani. Download Download PDF Full PDF Package Download Full PDF Package This Paper. A short summary of this paper. Table of Content Chapter 1 1. Reseach Background 3 1, master thesis auditing.
Problem Statement 4 1. Research Questions 1, master thesis auditing. Research Objectives 1. Significance of Study 1. Scope of Study 1. Operational Definitions 1. Proposed Chapters Chapter 2 2.
Introduction 2. Defining Topic 2. Literature Review of the Variables 2. Auditor Independence 2. Competent and Adequate Audit Staff 2. The Approved Internal Audit Charter 2. Relationship between internal auditor and external auditor 2. Sufficient Funding 2. Literature Gap 2. Conceptual Framework 2, master thesis auditing.
Research Hypothesis 2. Introduction 3. Pilot Study 3. Research Design 3. Sample Size 3, master thesis auditing.
Target Population 3. Sampling Technique 3. Research Approach 3. Descriptive Analysis 3. Reliability Test 3. Normality Test 3, master thesis auditing. Linearity Test 3. Correlation Analysis 3. Multiple Regression Analysis 3. This study is done at various public sector offices and these offices will stand for all other sectors. Questionnaires will be distributed to the management team as well as the internal auditors of these public offices. The internal auditors will act as the respondants.
The aim of this investigation is to exhibit the relation of internal audit effectiveness in the public sector with factors like the internal audit independance, master thesis auditing, internal audit competence, the relationship internal auditors have with external auditors as well as the presence of approved internal audit charter.
Internal audit can master thesis auditing organisations evaluate and improve the effectiveness of risk management, internal controls and corporate governance. The public sector offices in a country are represented by the governement and are financed by the governement budget. The public sector works to provide the public with services like banking, education, transportation, communication as well as health and safety MoFED, The internal audit function in these organisations are important to ensure the efficient use of resources within the companies of these fields Mihret and Yismaw, This research aims to study the determinants of internal audit effectiveness in the public sector of Kuala Lumpur, Malaysia.
The public sector offices studied in this research will include governemnt linked companies financed wholly or partially by the governement budget. This research revolves around internal auditors who are meant to work independently to ensure quality assurance Coram master thesis auditing al, ; Van Peursem ; Belay, However, the internal audit function in Malaysia has proven to disregard the objective at hand and can be seen in several scandals that have occurred over the years.
One of the more prominent ones are the Bank Negara Malaysia Forex Scandal in where the bank used the country's reserves for profit making exchanges Shankar, This kind of noncompliance is what makes internal audit effectiveness a matter of discussion in the public sector. Malaysia is an ever developing country and it master thesis auditing therefore vital that an effective control system is implemented with the internal audit function of the public sector to prevent shortcomings.
This study was carried out to analyze the determinants of internal audit effectiveness in the public sector in Kuala Lumpur, Malaysia like internal auditor independence, internal auditor competence, the presence of an approved internal audit charter as master thesis auditing as the relationship between an internal auditor and an external auditor. Internal audit effectiveness is encouraged as it helps to identify the weak links while still leaving room for improvement in all fields of a corporation.
There is not enough research carried out in the public of Kuala Lumpur as a base for measuring internal audit effectiveness. This study aims to better understand internal audit effectiveness and identidy the factors that contribute to it in the public sector of Malaysia.
This research will help public sector offices examine or even reexamine their operations and policies. Besides, this research could also help future researchers gain an understanding of the coneceptual literature development of the determinants of internal audit master thesis auditing studied. However, master thesis auditing, due to lack of time, money and authorization, the research focuses on only some public master thesis auditing offices located in Kuala Lumpur, Malaysia.
It is expected that the data collected master thesis auditing these selected public sector offices will represent all of the other offices as replicated data. Effectiveness can generally be defined as the degree to which something is successful when producing a desired result, master thesis auditing. Internal auditor indpendence can be defined as an auditors capability of staying objective or independent from people that may have a financial interest in the business being audited.
Internal auditor competence is the ability to apply skills, knowledge and proficiencies as an internal auditor to achieve desired results. An approved internal audit charter is a written document that defines the scope of internal audit activities, regulations, standards, authorities and responsibility IIA, Chapter 1 consists of the background of the research including definitions, objectives and the scope of the study.
Chapter two comprimises the literature review of the study which concerns the determinants master thesis auditing depth. The topic will be clearly defined, the variables will be evaluated, the gap will be identified and the framework will be discussed.
Chapter three consists of the research methodology using the research instruments and measurements. A pilot study will be done prior to the reseach design and approach after which the tests and analysis would master thesis auditing place. Chapter four will go into the findings of the research using several tests and analysis' to measure the hypotheses that were theorised.
Chapter five consists of the conclusion of the research which includes the overall findings based on the research objectives, the implications, the limitations and recommendations for future research.
Tranportation, communication, banking, construction and many more big industries are all economically run by the government which is what makes the public sector a very large medium for economic progression. Specifically, the factors used to measure the effectiveness of internal audit was the main focus of this case study.
By revewing several books, case studies and journals, this literature review is going to feature the definitions of internal master thesis auditing and the term effectiveness as well as the determinants of improvement towards internal audit which are auditor independence, auditor competence, the presence of an approved internal audit charter and the relationship between internal auditors and external auditors.
The typical meaning to internal auditing would be the analysis of corporate governance designed to recognize possible threats by monitoring the company while also acting as a consulting agent master thesis auditing risk management, all in the company's best interest Yismaw, Effectiveness can be defined differently through different perspectives. Arena and Azzone defined effectiveness as "the capacity to obtain results that are consistent with targets".
Through the analysis of various, similar definitions, master thesis auditing, it is gathered that effectiveness is determined by how well one can acheieve its goals by applying the factors that contribute to effectiveness.
For internal audit to be effective, all pre-determined goals and objectives must be met. Dittenhofer and Mihret and Yismaw explained that these goals are usually met using the determinants provided for determining such factors.
Master thesis auditing effectiveness of internal audit in the public sector is is challenged due to the factors that prevent the growth of internal audit effectiveness, master thesis auditing. The potential ability for the following factors is in line with theories employed in the current study based on studies done in the past to see the implications between the factors about to be discussed and its interplay on internal master thesis auditing effectiveness.
Schneider exclaimed that internal auditors are responsible for assessing internal audit performance. Davies also confirms these results by saying that if the internal auditors accept this role to assess performance, the internal audit function would be more effective.
Desai, et al, master thesis auditing. His findings indicated that those factors included work performance, competence and objectivity. This study argues that the internal audit function will play an important role in achieving organisational goals and objectives. Austin Chapter Research Committee looked into how internal auditors use performance measures, master thesis auditing.
The results showed various examples of how to measure performance but the use of performance measures master thesis auditing still not universal for the internal audit function.
Audit Professionalism - Advanced Internal Auditing
, time: 57:23Theses and Dissertations (Auditing)
Master's Thesis in Accounting and Auditing Included in Study. Language of instruction. Recommended pre-requisites. Learning outcomes. Course contents. In the last semester the students write a Master's Thesis counting 30 ECTS credits within the chosen Teaching methods. The thesis is usually THESIS - Determinants of Internal Audit Effectiveness in the Public Sector of Kuala Lumpur, Malaysia 5 Diploma 10 Masters Degree 3 SPM 4 Total The table below shows the frequency of the respondents academic qualifications. The respondents were asked for their highest The impact of mandatory audit relief on the audit practice Coetzee, Carla (University of Pretoria, ) The South African Companies Act 71 of , which came into effect on 1 May , legislated that the financial statements of all public companies and state-owned companies should be audited annually but stipulated that
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