Nalazite se na CroRIS probnoj okolini. Ovdje evidentirani podaci neće biti pohranjeni u Informacijskom sustavu znanosti RH. Ako je ovo greška, CroRIS produkcijskoj okolini moguće je pristupi putem poveznice www.croris.hr
izvor podataka: crosbi !

The Level of Using Analytical Procedures within Internal Audit Engagements in Profit- and Public-sector Entities (CROSBI ID 660848)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Žager, Lajoš ; Tušek, Boris ; Ježovita, Ana The Level of Using Analytical Procedures within Internal Audit Engagements in Profit- and Public-sector Entities // Proceedings of Researchfora / Prusty, Manas Ranjan (ur.). Bhubaneswar: Institute of Research and Journals, 2018. str. 21-27

Podaci o odgovornosti

Žager, Lajoš ; Tušek, Boris ; Ježovita, Ana

engleski

The Level of Using Analytical Procedures within Internal Audit Engagements in Profit- and Public-sector Entities

The purpose of this paper is to investigate to which extent analytical procedures are used in assurance engagements of the internal audit process in profit- and public-sector entities in Croatia. The results are based on the answers of 155 internal auditors from Croatia gather through the survey during the last quartile of the 2017. The sample that is included in the research include chief audit executives (CAEs) and internal auditors from profit companies, financial sector, public companies, budget users at state, regional and local level. Categorical variables are tested using the Chi-square test. The obtained results show that only in performing phase of assurance engagements association is statistically significant. The research hypothesis that there is no statistically significant difference in the extent of using analytical procedures in internal audit assurance engagement between profit-sector and public-sector entities in Croatia can be only partly accepted with great caution, because the found difference in one of four observed phases.

analytical procedures ; assurance engagements ; internal audit ; profit-sector entities ; public-sector entities

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

Podaci o prilogu

21-27.

2018.

objavljeno

Podaci o matičnoj publikaciji

Proceedings of Researchfora

Prusty, Manas Ranjan

Bhubaneswar: Institute of Research and Journals

978-93-87703-71-1

Podaci o skupu

International Conference on Mangement, Economics & Social Science (ICMESS 2018)

predavanje

04.04.2018-05.04.2018

Hamburg, Njemačka

Povezanost rada

Ekonomija