The Independence and Objectivity of the Internal Auditor: Evidence from the Reserve Bank of Malawi - Couverture souple

Ntsiful, Samuel; Mwenechanya, Makiwa

 
9783845413150: The Independence and Objectivity of the Internal Auditor: Evidence from the Reserve Bank of Malawi
Couverture souple
ISBN 10 : 3845413158 ISBN 13 : 9783845413150
Editeur : LAP LAMBERT Academic Publishing, 2011

Synopsis

Independence and objectivity are the cornerstones of the auditing profession. Even though internal auditing is generally not mandatory for companies to set up, its importance these days has increased phenomenally due to the fact that it assists companies to systematically evaluate and improve their risk management, internal controls and governance processes. Internal auditors are therefore expected to be independent and objective in order to provide unbiased and reliable reports, and to win the trust and confidence of people though admittedly, independence and objectivity are not easy to achieve in reality since the internal auditors are employees of the companies they audit and report on. This study critically investigates if independence and objectivity can truly be achieved in practice by employing a case study of the Reserve Bank of Malawi (RBM). The book will serve as a comprehensive guide for both students and practitioners of Accounting and Auditing. Also, it will immensely be useful for academicians.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

Independence and objectivity are the cornerstones of the auditing profession. Even though internal auditing is generally not mandatory for companies to set up, its importance these days has increased phenomenally due to the fact that it assists companies to systematically evaluate and improve their risk management, internal controls and governance processes. Internal auditors are therefore expected to be independent and objective in order to provide unbiased and reliable reports, and to win the trust and confidence of people though admittedly, independence and objectivity are not easy to achieve in reality since the internal auditors are employees of the companies they audit and report on. This study critically investigates if independence and objectivity can truly be achieved in practice by employing a case study of the Reserve Bank of Malawi (RBM). The book will serve as a comprehensive guide for both students and practitioners of Accounting and Auditing. Also, it will immensely be useful for academicians.

Biographie de l'auteur

Samuel Ntsiful and Makiwa Mwenechanya are both former students of Karlstad University, Sweden. They hold the Master's Programme in Business Administration (Accounting and Finance) degree. Samuel Ntsiful also holds MSc. Business and Economics from Blekinge Institute of Technology also in Sweden, and he has a passion for teaching and research.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2011
Langue
anglais
ISBN 10 
3845413158
ISBN 13 
9783845413150
Reliure
Broché
Nombre de pages
68
Coordonnées du fabricant
non disponible
Personne responsable
KreGa Onlinehandel GmbH
4950000000000
info@krega-onlinehandel.de

Birkenweg 31
Brakel
33034
Allemagne