Matches in SemOpenAlex for { <https://semopenalex.org/work/W2292465578> ?p ?o ?g. }
Showing items 1 to 96 of
96
with 100 items per page.
- W2292465578 endingPage "27" @default.
- W2292465578 startingPage "13" @default.
- W2292465578 abstract "The Institute of Internal Auditors (IIA) has conducted several surveys to understand the development of the internal auditing (IA) profession worldwide. In its latest survey, the Middle East and North Africa (MENA) region was expected to experience the most significant changes in the regulation of internal auditing (IIA, 2010). This study reviews the MENA region literature dealing with recent regulatory reforms in internal auditing, focusing on independence and objectivity, assurance versus consulting services, and the IA role in consulting activities. We find that while the majority of the region has introduced reforms to the IA function, more needs to be done to (1) insure independence and objectivity; and (2) involve IA in consulting services, particularly with respect to risk management, control and governance. This review and its findings are timely given the vast advances the IA profession is witnessing, and has implications for both the IIA and MENA countries’ regulators. The study also hopes to motivate further research in this region." @default.
- W2292465578 created "2016-06-24" @default.
- W2292465578 creator A5055332852 @default.
- W2292465578 creator A5061663722 @default.
- W2292465578 creator A5073949605 @default.
- W2292465578 date "2016-01-01" @default.
- W2292465578 modified "2023-10-11" @default.
- W2292465578 title "Internal auditing in the Middle East and North Africa: A literature review" @default.
- W2292465578 cites W1506479867 @default.
- W2292465578 cites W1592098456 @default.
- W2292465578 cites W1767358710 @default.
- W2292465578 cites W1968543054 @default.
- W2292465578 cites W1983700552 @default.
- W2292465578 cites W1989476083 @default.
- W2292465578 cites W1995129218 @default.
- W2292465578 cites W2019436494 @default.
- W2292465578 cites W2026660125 @default.
- W2292465578 cites W2027158601 @default.
- W2292465578 cites W2027521716 @default.
- W2292465578 cites W2027570104 @default.
- W2292465578 cites W2029271210 @default.
- W2292465578 cites W2053126036 @default.
- W2292465578 cites W2104193345 @default.
- W2292465578 cites W2112180886 @default.
- W2292465578 cites W2117582391 @default.
- W2292465578 cites W2121739168 @default.
- W2292465578 cites W2547105112 @default.
- W2292465578 cites W2898318077 @default.
- W2292465578 doi "https://doi.org/10.1016/j.intaccaudtax.2016.02.004" @default.
- W2292465578 hasPublicationYear "2016" @default.
- W2292465578 type Work @default.
- W2292465578 sameAs 2292465578 @default.
- W2292465578 citedByCount "31" @default.
- W2292465578 countsByYear W22924655782016 @default.
- W2292465578 countsByYear W22924655782018 @default.
- W2292465578 countsByYear W22924655782019 @default.
- W2292465578 countsByYear W22924655782020 @default.
- W2292465578 countsByYear W22924655782021 @default.
- W2292465578 countsByYear W22924655782022 @default.
- W2292465578 countsByYear W22924655782023 @default.
- W2292465578 crossrefType "journal-article" @default.
- W2292465578 hasAuthorship W2292465578A5055332852 @default.
- W2292465578 hasAuthorship W2292465578A5061663722 @default.
- W2292465578 hasAuthorship W2292465578A5073949605 @default.
- W2292465578 hasConcept C10138342 @default.
- W2292465578 hasConcept C105795698 @default.
- W2292465578 hasConcept C111472728 @default.
- W2292465578 hasConcept C121955636 @default.
- W2292465578 hasConcept C138885662 @default.
- W2292465578 hasConcept C144133560 @default.
- W2292465578 hasConcept C170856484 @default.
- W2292465578 hasConcept C17744445 @default.
- W2292465578 hasConcept C199450454 @default.
- W2292465578 hasConcept C199521495 @default.
- W2292465578 hasConcept C199539241 @default.
- W2292465578 hasConcept C2482559 @default.
- W2292465578 hasConcept C33923547 @default.
- W2292465578 hasConcept C35651441 @default.
- W2292465578 hasConcept C3651065 @default.
- W2292465578 hasConcept C39389867 @default.
- W2292465578 hasConceptScore W2292465578C10138342 @default.
- W2292465578 hasConceptScore W2292465578C105795698 @default.
- W2292465578 hasConceptScore W2292465578C111472728 @default.
- W2292465578 hasConceptScore W2292465578C121955636 @default.
- W2292465578 hasConceptScore W2292465578C138885662 @default.
- W2292465578 hasConceptScore W2292465578C144133560 @default.
- W2292465578 hasConceptScore W2292465578C170856484 @default.
- W2292465578 hasConceptScore W2292465578C17744445 @default.
- W2292465578 hasConceptScore W2292465578C199450454 @default.
- W2292465578 hasConceptScore W2292465578C199521495 @default.
- W2292465578 hasConceptScore W2292465578C199539241 @default.
- W2292465578 hasConceptScore W2292465578C2482559 @default.
- W2292465578 hasConceptScore W2292465578C33923547 @default.
- W2292465578 hasConceptScore W2292465578C35651441 @default.
- W2292465578 hasConceptScore W2292465578C3651065 @default.
- W2292465578 hasConceptScore W2292465578C39389867 @default.
- W2292465578 hasLocation W22924655781 @default.
- W2292465578 hasOpenAccess W2292465578 @default.
- W2292465578 hasPrimaryLocation W22924655781 @default.
- W2292465578 hasRelatedWork W1551777818 @default.
- W2292465578 hasRelatedWork W1909446094 @default.
- W2292465578 hasRelatedWork W2321350208 @default.
- W2292465578 hasRelatedWork W2381932597 @default.
- W2292465578 hasRelatedWork W2737322567 @default.
- W2292465578 hasRelatedWork W2765736703 @default.
- W2292465578 hasRelatedWork W2985194302 @default.
- W2292465578 hasRelatedWork W306070083 @default.
- W2292465578 hasRelatedWork W3123412493 @default.
- W2292465578 hasRelatedWork W4253814179 @default.
- W2292465578 hasVolume "26" @default.
- W2292465578 isParatext "false" @default.
- W2292465578 isRetracted "false" @default.
- W2292465578 magId "2292465578" @default.
- W2292465578 workType "article" @default.