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dc.contributor.author
KOSTIKA, CHRYSOULA
en
dc.date.accessioned
2019-04-16T14:58:02Z
dc.date.available
2019-04-20T00:00:20Z
dc.date.issued
2019-04-16
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/29367
dc.rights
Default License
dc.subject
Internal auditing
en
dc.subject
External auditing
en
dc.title
Contribution of Internal Auditor to the work of External Auditor
en
heal.type
masterThesis
en_US
heal.language
en
en_US
heal.access
free
en_US
heal.license
http://creativecommons.org/licenses/by-nc/4.0
en_US
heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management
en_US
heal.publicationDate
2018-12-31
heal.abstract
This dissertation was written as part of the MSc in International Accounting Auditing and Financial Management at the International Hellenic University. The purpose of this paper is to highlight the contribution of the Internal Auditor to the work of the Foreign Minister as well as the level of cooperation between them. In addition, the perceptions of the Greek Certified Auditors are investigated for a number of factors that may influence their decision to rely on the work of Internal Auditors. These factors are the ability, objectivity and appropriate professional attention of Internal Auditors (SAS 65). In the framework of its implementation, a survey was carried out with a questionnaire distributed to a sample of 45 Greek Certified Auditors. The questionnaire used was to examine a) the socio - demographic characteristics of the participants, b) their views on whether there is a correlation between their remuneration and their dependence, the Internal Auditors, c) whether there is cooperation with the Internal Auditors and (d) the factors that are expected to influence their decision to rely on the work of the Internal Auditors. The findings of the survey reveal that external auditors do not trust the internal audit findings due to the lack of independence of internal auditors and the small size of internal audit services and they are convinced that there can be a constructive cooperation with internal auditors, since they are independent from management and more professional.
en
heal.advisorName
KOUTOUPIS, ANDREAS
en
heal.committeeMemberName
KOUTOUPIS, ANDREAS
en
heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
en_US


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