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Project topics and materials on "Evaluation of internal auditing"

• 1. THE EFFECT OF INTERNAL AUDITING ON EXTERNAL AUDIT FEES IN NIGERIA

  » CHAPTER ONE INTRODUCTION 1.1       BACKGROUND TO THE STUDY Auditing standards permit external auditors to rely on the work of internal auditors in performing a financial statement audit (AICPA 1997; PCADB 2004; PCAOB 2007). It stands to reason that cost savings can be realized when external auditors are able to rely on a client’s internal audit function (IAF), and in a competitive audit ma...Continue Reading »

  Item Type: Project Material |  50 pages |  4,871 engagements | 

• 2. THE ROLE OF INTERNAL AUDITING ON MANAGEMENT’S CONTROL SUCCESS

  » CHAPTER ONE INTRODUCTION 1.1 Background to the Study The last decade has witnessed several accounting scandals and corporate failures that were blamed on earnings management practices of firms globally, which audit function was not able to detect. Earnings management involves managers‟ manipulation of the external reporting process and structuring transactions to alter financial reports to eithe...Continue Reading »

  Item Type: Project Material |  50 pages |  0 engagements |