Audit committee
CORRELATION ANALYSIS OF THE AUDIT COMMITTEE AND STRUCTURAL INDICATORS
... In 1992, Cadbury stated a number of 2 sittings per year (Annex 4, paragraph 6). To meet the requirements of today, it is considered that a total of two sittings per year is too little, considering the amount of work. At ...
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An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles
... an Audit Committee which, in particular, handles the monitoring of the accounting process, the effectiveness of the internal control system, risk management system and internal audit system, the ...
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Rev. contab. finanç. vol.29 número76
... Thereupon, the third theme refers to corporate governance. The papers on the subject analyze connections with the process of corporate governance in the organizational world, at equally private, public, and nonprofi t ...
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Audit reform
... best audit firm for that Public interest Entities, and since companies tend to elect one of the “Big Four” (smaller firms tend to have lower quality level in Public Interest Entities (Naess-Schmidt, Thelle, & ...
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CLOUD COMPUTING BASED INFORMATION SYSTEMS -PRESENT AND FUTURE
... Key words: audit committee, corporative governance process, role of the internal auditor, Romania banking system, credit institutions.. JEL classification: M41, M42.[r] ...
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THE IMPACT OF IFRS NORMS ON INTERNAL GOVERNANCE MECHANISMS WITH REGARD TO SOCIO-ECONOMIC CONTEXT
... Internal mechanisms are calculated by a Principal Component Analysis of 34 items based on five dimensions namely board of directors, audit committee, remuneration committee, ownership structure and ...
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USING SURVEY OF SERIES IN AUDIT
... in audit allows the auditor to obtain and to evaluate the audit evidence on certain characteristics of selected elements, to formulate and support the formulation of a conclusion regarding the sample ...
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Interface for audit download : I. F. A. D.
... Over the last few years it has been witnessed the proliferation of automatic vending machines industry. The nature of some of the products offered by these machines, coupled with the creation of legislation in European ...
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Lobbying on audit regulation at IAASB
... clear to the user, something that was even the target of stakeholder criticism during the 2008 crisis, in which some companies entered into bankruptcy without there being any emphasis or modifi cation related to the ...
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Audit Techniques for Service Oriented Architecture Applications
... The Service Oriented Architecture (SOA) approach enables the development of flexible distributed applications. Auditing such applications implies several specific challenges related to interoperability, performance and ...
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Narcissism in Iranian auditing profession
... very low and was not significant. We can see narcissistic personality among auditors and senior auditors (young generation) is higher than audit supervisor and audit manager (old generation) in private ...
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TITLE COMPLIANCE FUNCTION AUDIT IN COMMERCIAL BANKS
... the Committee for Granting Licenses and Authorising Gambling within the Ministry of Finance, the National Securities Commission, the Insurance Supervision Commission, ...
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THE INTERNAL CONTROL MODELS IN ROMANIA
... In Romania, after1989, a first definition of internal control is given by Government Ordinance 119/1999 on internal audit and financial control, which defines at art.2 (i) the internal control as "all measures ...
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HISTORICAL ANALYSIS ON THE APPEARANCE OF THE SUPREME AUDIT INSTITUTIONS IN THE EUROPEAN UNION
... Supreme Audit Institutions, begins, as naturally, from the first moment of appearance and of engagement, in order to achieve a succession of the most important historical moments in the evolution of ...Supreme ...
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Audit Assertions e a Modificação de Opinião dos Auditores no Mercado Brasileiro
... Não obstante, não são encontradas muitas referências a respeito das categorias de afirmação em audi- toria, as audit assertions, na literatura contábil. Nos anos 1980, Leslie et al. (1986) atribuíram essa carência ...
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EFICIENTIZAREA SISTEMULUI DE AUDIT PUBLIC INTERN ÎN ROMÂNIA
... de audit, de formulare cu corectitudine a constatărilor i recomandărilor care reies din evaluarea entităŃii ...de audit obŃinute în conformitate cu metodologia ...
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Organizing committee Comissão Organizadora
... Carlos Henrique Koslinski Santos, Maria Inês Dias, Lillian Barros, Michel Rocha Baqueta, Aline Coqueiro, Maria Filomena Barreiro, Odinei Hess Gonçalves, Evandro Bona, Marcos Vieira da S[r] ...
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Organizing committee Comissão Organizadora
... Carlos Henrique Koslinski Santos, Maria Inês Dias, Lillian Barros, Michel Rocha Baqueta, Aline Coqueiro, Maria Filomena Barreiro, Odinei Hess Gonçalves, Evandro Bona, Marcos Vieira da S[r] ...
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Organizing committee Comissão Organizadora
... Carlos Henrique Koslinski Santos, Maria Inês Dias, Lillian Barros, Michel Rocha Baqueta, Aline Coqueiro, Maria Filomena Barreiro, Odinei Hess Gonçalves, Evandro Bona, Marcos Vieira da S[r] ...
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