Performance evaluation of internal auditing departments is extremely important as organisations depend on the advice and assurance they obtain from these department. Therefore, this study seeks to determine the perceived most relevant and appropriate performance measurement system (PMS) used to evaluate the performance of internal auditing departments. The determination of such a PMS may lead to effective performance measurement, meeting and exceeding stakeholders’ expectations, and achieving strategic objectives. Questionnaires were distributed to organisations that hold an internal auditing department within the regions of Cape Town, South Africa and Windhoek, Namibia. The Statistical Packages for Social Sciences (SPSS) tool was used to analyse the data. The results obtained from the survey reveal that the most frequently used PMS to evaluate the performance of internal auditing departments is the Balanced Scorecard. The results also indicate that the Chief Audit Executive (CAE)/internal auditing managers are of the opinion that stakeholders expect the PMS of Internal Audit to assess the effectiveness and efficiency of their department. The CAE/internal auditing managers are also of the opinion that stakeholders expect the PMS to measure the competency of internal auditing departments and ensure that these departments adhere to the Code of Ethics, International Standards for the Professional Practice of Internal Auditing (ISPPIA), and apply the risk-based approach to their operations. The implications of this study contribute to identifying the PMS perceived to be the most relevant and appropriate to evaluate the performance of internal auditing departments. This study has affirmed that the Balanced Scorecard is perceived to be this PMS for effective and efficient performance evaluation of internal auditing departments. Despite the Balanced Scorecard being the effective and efficient PMS for internal auditing departments, it is not utilised properly to make provision for measures focusing on the assessment of risk management processes, internal audit control, and governance.

Considerando a importância da avaliação do sistema de Contas a Pagar, bem como os riscos envolvidos, e que as entidades privadas sem finalidade de lucros devem obedecer, primeiramente, os princípios fundamentais e as normas da Contabilidade, o que se constata na realidade é que essas entidades não vem dando a devida atenção a estes procedimentos. Por isso, este estudo tem por objetivo avaliar o Sistema de Contas a Pagar de uma dessas instituições, e apresentar sugestões para a segurança e o aperfeiçoamento do Sistema. A organização estudada é sem fins lucrativos e se dedica à capacitação de servidores municipais nas várias áreas de atuação municipal. Primeiramente, buscou-se, por meio de referências bibliográficas, estabelecer o conceito de auditoria, suas origens, evolução da mesma no Brasil e a sua divisão em Auditoria Independente e Auditoria Interna. Num segundo momento foi analisado o sistema contábil existente, com especial atenção ao módulo do Contas a Pagar. Essa análise demonstrou haver fragilidades no sistema de controle interno. Constatada essa situação, foi então desenvolvida toda uma série de instrumentos e de procedimentos para dotar a organização de um sistema de Contas a Pagar confiável, bem como adotar uma sistemática de controles por projetos. Uma vez adotados os sistemas propostos será possível à organização controlar, efetivamente, o seu Contas a Pagar e a ter, tempestivamente, uma visão dos riscos envolvidos. Além disso, a nova formatação do sistema por projetos permitirá operacionalizar as prestações de contas aos stakeholders envolvidos. / Considering the importance of evaluating a Payables system, as well as the risks involved, and that the non-profit private entities must obey, first of all, the Accounting fundamental principles and norms, what we find in the day to day reality is that such entities are not giving the appropriate attention to these procedures. Thus, this study aims at evaluating the Payables System of one of these institutions, and presenting suggestions to the safeguard and betterment of the System. The organization studied is a non-profit one and it is dedicated to capacitating county personnel in the various areas of the municipal activities. Firstly, by using the available bibliographic references, the concept of Auditing, its origins and its evolution in Brazil, and its ramification in Independent Audit and in Internal Audit. have been established Afterward, the existing accounting system has been analyzed with special emphasis on the Payables module. This analysis has shown that a whole serie o fragilities did exist in their internal control system. Based on these findings a whole lot of instruments and procedures have been developed so that the organization would have a trustworthy Payables system, as well as an indication to provide the organization with a systematic projects control system. Whenever the proposed systems are implemented it will be possible to the organization to effectively control its Payables and to have, forthrightly, a perception of the risks involved. Furthermore, the new projects system format will enable the organization to be more accountable to all its stakeholders.

Thesis (M.Comm. (Accountancy))--University of Stellenbosch, 2005. / ENGLISH ABSTRACT: A technique that may be used to incorporate Risk Based Internal Auditing (RBIA) in the IT environment is to follow annual audit planning methodology steps. The IT infrastructure elements are linked to the business processes which they support. Their ranking are based on the risk assessments of the business process, the business process priority, the dependency of the business process on IT and the IT infrastructure element’s own risk assessment. CobiT is used as an auditing method, i.e. best practice guidance to audit against.

國內目前經濟狀況呈現著多角化、國際化的趨勢，因此，自由競爭亦是未來導向，公營事業開放民營將是無法避免的現象。而電腦化作業亦是目前各公司極為普遍的現象，所以如何落實其作業系統之有效執行，則需仰賴公司內部控制及稽核制度。 　　故本論文之研究目的乃以經濟部所屬十單位之國營事業，以及依證券交易法及證券交易所規定之公開上市公司為對象，先明瞭國營事業與民營企業資訊部門及內部稽核制度，之後再介紹其使用電腦稽核之實施現況，並評估其相關問題，最後則提出改進意見。 　　本論文參閱了國內相關法令、規定與有關文獻，以及政府內部稽核制度，並採取調查問卷的方式，以能獲取國營事業與民營企業內部電腦稽核更進一步之攸關資料。最後再依據問卷整理彙總的結果，以單因子變異數分析、卡方檢定、T檢定及描述性等統計方法分析結果後，再提出結論與建議。

ABSTRACT ACADEMIC CULTURE, BUSINESS CULTURE, AND MEASURING ACHIEVEMENT DIFFERENCES: INTERNAL AUDITING VIEWS by Benjamin Sterling Roth This study explored whether university internal audit directors’ views of culture and measuring achievement differences between their institutions and a business were related to how they viewed internal auditing priorities and uses. The Carnegie Classification system’s 283 Doctorate-granting Universities were the target population. Directors for 144 institutions (51%) returned questionnaires providing their views of academic culture and measuring achievement differences; the importance of internal auditor attributes, and types, subject areas, and determinants of internal auditing work; and whether operational audits of research, teaching, and public service were appropriate. Data collected included directors’ age, gender, race and ethnicity, education, certifications, and work experience and information on their reporting officials, boards/audit committees, audit departments, and institutions. Chi-square tests of independence, p ≤ .05, determined statistically significant relationships, and Cramer’s V, effect size. Dichotomous categories of “businesslike” and “distinct” were used to label views from the university’s perspective. Fifty-six percent viewed university culture distinct; 65% viewed measuring achievement businesslike. Thirty-eight percent viewed both businesslike; 30%, both distinct; 26%, culture distinct and measuring achievement businesslike; and 6%, culture businesslike and measuring achievement distinct. Culture views were related to measuring achievement views with medium effect, and with large effect for respondent subsets, such as older (≥ 50 years) males, certified internal auditors (CIAs), and directors at schools with higher research funding and/or a medical school. Also, with small effects, a distinct culture view favored awareness of culture and missions; a businesslike culture view favored operational audits; and a businesslike measuring achievement view favored operational audits in research, teaching, and public service. Older males had the highest percentages viewing culture businesslike and both culture and measuring achievement businesslike. CIAs had highest percentages viewing culture distinct and both culture and measuring achievement distinct. With culture and measuring achievement views related, internal auditor awareness of university culture and missions might warrant greater emphasis. Businesslike views favoring operational audits might encourage management practices historically decried by scholars as ill-fitting an academy, or might conserve resources to make more available to enhance academic practices and outcomes.

Magistro darbe yra suformuluotos Šiaulių Bendrojo lavinimo mokyklos vidaus audito taikymo problemos. Darbe atskleista Bendrojo lavinimo mokyklos vidaus audito esmė: teoriniu aspektu vidaus auditas analizuojamas kaip kokybės laidavimo sistema, pateikiama švietimo kokybės samprata ir švietimo kokybė visuotinės kokybės vadybos aspektu; bendrojo lavinimo mokyklos vidaus auditas analizuojamas vadybinių funkcijų aspektu ir kaip organizacijos veiklos strategijų ir perspektyvų numatymo priemonė. Tyrimo tikslui pasiekti naudota kompleksinė tyrimo metodika, derinant kokybinius ir kiekybinius metodus. Tyrimo dalį sudarė du etapai. Pirmajame etape, ekspertams struktūrizuoto interviu būdu, buvo išryškintos pagrindinės bendrojo lavinimo mokyklų vidaus audito metodikos taikymo problemos. Antrajame etape, šie duomenys pasirinkti vėlesnio kiekybinio tyrimo kintamaisiais – ruošiant anketą pedagogams, dalyvavusiems vykdant vidaus auditą. Tyrimo ataskaitoje patvirtinama autorių suformuluota mokslinio tyrimo hipotezė, kad Šiaulių miesto mokyklos susiduria su ��vairiomis problemomis vykdant vidaus auditą visuose jo vykdymo etapuose ir kad daugiausia problemų kyla atliekant pasirinktos srities analizę bei tai, kad audito rezultatai tikslingai panaudojami prioritetų nustatymui, strateginiam veiklos planavimui. / The problems of using internal auditing methods in general education schools of Siauliai are stated in this master\s degree work. The work characterizes the purport of internal auditing methods: in theoretically dimension internal auditing is analyzed like system of collateral acceptance , the conception of education quality and education quality by aspect of general quality are given; auditing methods in general education schools analyzed by managerial aspect and like a mean to prophesy organization strategy and perspectives. To reach the aim complex methods of investigation were used, combining qualitative and quantitative methods. The research was of two stages. The first stage using structural interview of experts developed basic problems using internal auditing methods. In the second stage , the data was taken making forms for educaters who were doing internal auditing. Various authors stated hypothesis, that general education schools of Siauliai confront various problems using internal auditing in all stages is supported. Also big problem is to make analysis of chosen sphere and auditing results are not used to make priorities and strategical planning.

Internal auditing is the auditing performed by companies themselves. Previous research has put forth the idea that female chairmen in audit committees increase the internal auditing. In this study, we examine how levels of risk preference within internal auditing are influenced by the gender of the chairman in an audit committee. We also examine how the independence of a chairman affect internal auditing. We propose two hypothesizes, where the first one considers if the risk preference is affected by the gender of an audit committee chairman. The second hypothesis is stated to further question if the risk preference is affected by the independence of an audit committee chairman. The study is based on 697 observations retrieved from financial reports between the years of 2005-2013. Risk preference is measured as the proportion of audit fees that are under the direct control of an audit committee. Gender is measured through binary variables based on legal gender. Our moderating variable Independence is binary based on full independence. By using regression analysis, we find an association between gender and internal auditing, but we find a weak positive association between lower ratio of non-audit costs and independence. This act as an indication that an independent chairmen lead to an increased internal auditing.

The internal auditing profession has undergone considerable changes during the past few years. A new definition has been formulated in 1999 for the profession and the Professional Practices Framework, including the Standards, has had to be adapted to incorporate this new definition. An internal auditor, in addition to being a control specialist, must now also assist management in a consulting capacity with risk management and corporate governance. According to the new Standards, an internal auditor should assist his or her organisation in maintaining effective controls by evaluating its effectiveness and efficiency and by continuously promoting improvement. The basis for the control system is a control environment that provides an atmosphere in which people conduct their activities and this has a direct influence on the way activities are structured, objectives are established and risk is addressed. HIV/AIDS is a disease that threatens the world as a whole, global economies, individual countries, governments and also the business world, especially individual organisations. It is therefore vital that the consequences of this potential risk on an organisation are studied. Various studies done on this subject have indicated that managements are aware of the possible risk of HIV/AIDS to their organisations, but no study has at yet investigated the role that internal auditors can play or the effect of HIV/AIDS on the control environment. This study firstly investigated whether HIV/AIDS has an effect on the control environment of an organisation. Secondly, the knowledge of internal auditors regarding the potential risk of HIV/AIDS to the organisation and the role they should play in assisting management with this risk, including its effect on the control environment, was investigated. The research findings showed that HIV/AIDS does have an effect on certain elements of the control environment, namely the competence of the workforce, organisational structure and the human resources policies and practices. The study also concluded that internal auditing should treat the risk of HIV/AIDS like all other risks threatening the organisation. Thus they should assist management in managing the risk and giving assurance to all stakeholders that the risk is being adequately managed. It was also concluded that although internal auditors are aware of the risk of HIV/AIDS to their organisations, especially the control environment, only a few internal auditing departments were performing their responsibilities in full. The level of commitment to managing this risk varied from total ignorance of HIV/AIDS in a business environment, to internal auditors performing audits on certain aspects in the management of this risk. HIV/AIDS is not a normal business risk. Factors such as additional legislation, the disease being non-notifiable, the stigma associated with the illness, the fact that no cure is available, and many more make this a difficult risk to understand and to manage, thus complicating the responsibilities of internal auditors. Professional guidance is needed for the internal auditor on how to handle this risk. / Dissertation (MCom(Internal auditing))--University of Pretoria, 2005. / Auditing / unrestricted

The South African public sector faces significant challenges that impact on its ability to deliver services to the public. There are several parties that can assist the public sector in addressing these challenges. One of these is the internal audit functions of government organisations. For internal auditing to support effectively the managements of the government organisations they serve, the internal audit function should be sufficiently capable. The questions remain as to whether South African public sector internal audit functions are sufficiently capable and how internal audit capability can be measured. The Institute of Internal Auditors Research Foundation published the Internal Audit Capability Model (IA-CM) in 2009. The main purpose of the model is to provide a capability self-assessment tool for public sector internal audit functions. This model could be used as a yardstick in measuring public sector internal audit capability within South Africa, should the elements and key process areas (KPAs) of the model be applicable to the South African context. This study therefore aims to determine whether the IA-CM can be applied within a South African context. The South African public sector, the role of internal auditing within the South African public sector as well as the IA-CM as a tool of measuring public sector internal audit capability were investigated. A literature review was conducted on these topics, as a foundation for the study. Specific data was obtained on each of the KPAs of the IA-CM through a case study design by selecting an appropriate South African national department and ranking the case against the KPAs of the IA-CM. The ranking was conducted based on a review of relevant documents and interviews with applicable internal audit and management staff and audit committee members of the selected case. The study concludes that 82.9% of the KPAs of the IA-CM appear to be applicable within a South African context and that, in essence, the model can be applied within a South African context. However, eight hindrances that may negatively affect the feasibility of implementing the remaining 17.1% of the KPAs or certain components of these KPA’s, have been also been identified. / Dissertation (MCom)--University of Pretoria, 2014. / lk2014 / Auditing / MCom / Unrestricted

Internal auditors have a substantial impact on organisations’ governance. Hence this research aims to uncover the practice of internal auditors in Sweden, especially their part in cybersecurity and the people factor. While previous research point to internal auditing being an oversight governance mechanism for organisations, the threat of a changing risk landscape due to increased digitalisation and business transactions occurring in cyberspace leaves more questions undiscovered. The research implements a qualitative approach. The data was collected by semi-structured interviews conducted with members from IIA working as internal auditors. The IPPF authoritative guidance was also used as complementary data. The data was later analysed through theories such as the Three Lines of Defense. The results demonstrated how internal auditors provide assurance heavily influence organisations’ cybersecurity. However, it is equally essential for auditors to consider the indirect impact they have on the organisation, especially regarding the people factor of cybersecurity and the amount of influence internal auditors have. These findings indicate the need to focus on researching the indirect influence internal auditors have through their soft skills. Professionals should also reflect on their influence in their organisation not to overshadow other important risks.