Internal Auditing and Enterprise Risk Management: A Research Approach on the Evolution, Roles of Internal Auditors, Implementation, Challenges and the ... (Business, Technology and Finance) - Hardcover

Hardcover

ISBN 10: 1634826361 ISBN 13: 9781634826365

Publisher: Nova Science Pub Inc, 2016

Synopsis

Despite the fact that there are internal auditing books in the market, these existing books are mainly written from the perspective of internal audit practitioners. Unlike books in accounting theory, the books on internal auditing lack empirical attributes. This book aims to bridge this gap in the market by incorporating research perspectives concerning internal auditing as well as new expanding roles in Enterprise Risk Management (ERM). The enhancement of accounting curricular and availability of internal auditing programs in most universities certainly demand more than practitioners' based internal auditing books. This book offers valuable insights based on research perspectives concerning internal auditing and its roles and implications towards the implementation of the ERM. It is specially designed to accommodate the needs of researchers, specifically academic research in internal auditing and ERM. It is packed with key research literature, research questions, directions and theoretical justifications that could facilitate researchers by incorporating existing relevant studies and theories. Moreover, the book could simplify and point researchers in specific directions by integrating detailed literature references, research questions and measurements procedures. Students at both postgraduate and undergraduate levels may find this book extremely useful in assisting them with their research endeavors. The initial part of the book explores the history and evolution of internal auditing as a profession followed by comprehensive theoretical justifications on its relationships with the board. The book offers a list of possible research questions at the end of each chapter that could significantly enhance its value to researchers. Moreover, it has critically analysed various measurement instruments to assess internal audit effectiveness, internal auditors' roles in the ERM and the degree of ERM implementation

Edition details

• Publisher: Nova Science Pub Inc
• Publication date: 2016
• Language: English
• ISBN 10: 1634826361
• ISBN 13: 9781634826365
• Binding: Hardcover
• Number of pages: 188
• Editor: Kasim Mohd Ariff Bin, Hanafi Siti Rosmaini Binti Mohd