Table of contents
Developing internal audit competencies
Spencer PickettThis article will explain why training is so important to the success of internal audit. Several new initiatives will be outlined covering the IIA’s new internal audit…
Generic audit of management systems: fundamentals
Stanislav Karapetrovic, Walter WillbornAs competition in the global economy grows, management systems are becoming increasingly complex and diverse. Management system audits, applied for the examination of system…
Decision‐making differences between big six and non‐big six auditing firms: the implications for the internal audit function
Asokan Anandarajan, Gary KleinmanInternal auditors have a direct interest in understanding how external audit firms make decisions that may have important implications for their own firm. Explores whether…
An experimental investigation of the effects of artificial intelligence systems on the training of novice auditors
Nitaya Wongpinunwatana, Colin Ferguson, Paul BowenThe primary objective of this research is to investigate the impact of task‐technology fit on users’ performance when using artificial intelligence systems for auditing tasks…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou