Search results for " AUDIT"
showing 10 items of 463 documents
Iekšējā audita sistēmas salīdzinājums finanšu iestādē un publiskajā sektorā
2016
Maģistra darba mērķis ir, salīdzinot LR spēkā esošo normatīvo aktu regulējumu attiecībā uz iekšējo auditu publiskā iestādē un kredītiestādē un izpētot iekšējā audita darbību publiskā iestādē un kredītiestādē, izstrādāt priekšlikums, kā uzlabot iekšējā audita darbību publiskā iestādē un/vai kredītiestādē. Autore darba pirmajā nodaļā raksturo iekšējā audita rašanos un attīstību, norāda uz dažādiem audita veidiem. Otrajā nodaļā tiek sniegta informācija par AS „Citadele banka”. Trešajā un ceturtajā nodaļā tiek analizēta iekšējā audita dienesta loma kredītiestādē, tā tiesību aktu regulējums un normatīvo aktu izpēte attiecībā uz iekšējo auditu publiskā iestādē. Piektā nodaļa veltīta iekšējā audit…
INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES
2010
This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and regulatory framework. I also plan to linking theory and practice by reference to documents used: both the evidence considered and especially those prepared by the auditors in connection with the performance audit and its use in the audit report.
The value-added internal audit in public administration in Latvia
2019
The quality of internal audit and the added value of internal audit are unanswered questions in many public institutions in Latvia and around the world. This research was aimed at determining the evaluation approach of internal audit in the public sector of Latvia and developing a list of added value or benefits of the internal audit in a local government. The monographic method and the survey method, an expert survey, were used in the paper. The author has developed a valuation approach of internal audit in local governments. The author offers applying the approach developed when carrying out external evaluations to the commission of the responsible ministry in the sector, the representati…
Internal audit in small local governments in Latvia
2017
Research background The role of internal audit is to provide independent assurance that an organisation’s risk management, governance, and internal control processes are operating effectively. Purpose of the article The purpose of the article was to substantiate the significance of the internal audit function and the relationship between indicators in financial statement (revenue and balance sheet value) and the existence of the internal audit function in local governments in Latvia and to find out internal audit approaches for small local governments. Methodology/methods This study used the quantitative case study approach, financial statement (data) analysis, the Kolmogorov-Smirnov test, …
Comparative Analysis of the EU Public Sector Internal Audit Methodology and Requirements
2016
Abstract. There is currently no standard or requirement guiding the approaches taken by the European Union (EU) Public Sector internal audit. Therefore, the approaches taken by each country, although having some similarities are different. The aim of this research is to compare the Latvian state administration internal audit approach with approaches of the following specific European countries: United Kingdom, Malta, Estonia, Lithuania, Latvia and Poland and evaluate each country’s internal audit approach according to internal audit maturity determinants. The latter have been determined from literature, the Compendium report. Thereby, shedding light on the Latvian’s internal audit approach …
The Development of Global Internal Audit Methodology Approaches
2015
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes (IIA Definition, 2009). “…Whenever the advance of civilization brought about necessity of one man being intrusted to some extent with the property of other, the advisability of some kind of check upon the fidelity of the former would become apparent”(Richard Brown ,1961). The aim of this research is to clarify global internal audit historical methodology app…
Quo vadis, internal auditing? A vision for internal auditing in 2030
2023
We aim to respond to calls in international auditing (IA) literature and to the current changes in the IA field by describing the driving forces and vision of the future for IA in the year 2030. The goal was to prompt in-depth discussion informed by the divergent views of experts. As a contribution, we identify three key driving forces: prolific data and its application, globalization and new value chains between organizations. Further, the study reports a vision for the future of IA. By surveying a wide range of stakeholders, including the board, management, internal auditors, teachers and a legislator, we expand on the views in earlier literature regarding IA, IA developments and the appl…
Intervención psicoeducativa en discapacidad auditiva
2010
Se describen los tipos de discapacidad auditiva, la evaluación y detección de la sordera y los métodos de intervención.
Effects of a computerized decision support system on care planning for pressure ulcers and malnutrition in nursing homes: an intervention study.
2013
Author's accepted version (post-print). Background: Nursing documentation is essential for facilitating the flow of information to guarantee continuity, quality and safety in care. High-quality nursing documentation is frequently lacking; the implementation of computerized decision support systems is expected to improve clinical practice and nursing documentation. Aim: The present study aimed at investigate the effects of a computerized decision support system and an educational program as intervention strategies for improved nursing documentation practice on pressure ulcers and malnutrition in nursing homes. Design, setting and participants: An intervention study with two intervention grou…
Paraneeko tilintarkastuksen laatu keskeisten seikkojen raportoimisella tilintarkastuskertomuksessa? : Tilintarkastajien näkökulma
2019
International Auditing and Assurance Board (iaasb) julkaisi vuonna 2015 uuden isa 701 -standardin, jonka mukaan tilintarkastuksen kannalta keskeiset seikat (kam, key audit matters) tulee esittää listattujen yhtiöiden tilintarkastuskertomuksessa. kam-asioiden raportoinnilla on pyritty parantamaan tilintarkastuskertomusten informaatioarvoa. Keskeisten asioiden miettiminen voi toisaalta auttaa fokusoimaan tilintarkastustyötä, mutta lisäinformaation antaminen johtaa toisaalta lisätyöhön ja tekee tilintarkastuskertomuksista pidempiä. Niinpä ei ole selvää, miten kam-lisätietojen antamisen koetaan vaikuttavan tilintarkastustyöhön, tilintarkastuksen laatuun ja tehokkuuteen. Tässä tutkimuksessa tark…