Czasopismo
Tytuł artykułu
Autorzy
Warianty tytułu
Historical Factors of the Development of Internal Auditing.
Języki publikacji
Abstrakty
Omówiono przyczyny powstania audytu wewnętrznego, istotę, cele i zakres obowiązków audytu oraz współczesne trendy rozwoju praktyki audytu wewnętrznego.
The paper presents the analysis of historical factors that influenced the emergence and evolution of internal audit profession. Thus general reasons for controlling employees are identified. Then the changes in definition, objectives and responsibilities of internal auditing are described. Finally contemporary events that have influence on the trends in practice of internal auditing are characterized. (original abstract)
Słowa kluczowe
Rocznik
Strony
9--19
Opis fizyczny
Twórcy
autor
- Uniwersytet Ekonomiczny we Wrocławiu
Bibliografia
- Birkert W.P., Barbera M.R., Leithhead B.S., Lower M.I., Roebuck P.J., Competency Framework for Internal Auditing, Three volumes, Altamonte Springs, FL: The Institute of Internal Auditors Research Foundation, 1999.
- Flesher D.L., Macintosh E.R., 60 Years of Progress Through Sharing. 10-Year Supplement to 50 Years of Progress Through Sharing, 1991-2001, Altamonte Springs, FL: The Institute of Internal Auditors, 2002.
- Institute of Internal Auditors (HA), Międzynarodowe Standardy Profesjonalnej Praktyki Audytu Wewnętrznego, Tłumaczenie na język polski, 2001, http://www.iia.org.pl, 15-04-2008.
- Krogstad J., Ridley A.J., Rittenberg L.E., Where we 're going, "Internal Auditor" 1999, Oct., s. 28-33.
- Mautz R.K., Fundamentals of Auditing, 2nd ed, John Wiley & Sons, New York 1964.
- Moeller R., Witt H.N., Brink's Modern Internal Auditing, 5th ed., John Wiley & Sons Inc., New York 1999.
- O'Reilly V.M., McDonnell R, Winograd B.N., Gerson J.S., Jaenicke H.R., Montgomery's Auditing, 12th ed., John Wiley&Sons, New York 1998.
- Ramamoorti S., Internal Auditing: History, Evolution, and Prospects, [w:] Research Opportunities in Internal Auditing, Altamonte Springs, FL: The Institute of Internal Auditors, 2003.
- Raport of the Guidance Task Force to the IIA's Board of Directors - A Vision for the Future: Professional Practices Framework for Internal Auditing, Altamonte Springs, FL: The Institute of Internal Auditors, 1999.
- Ratliff R.L., Reding K.F., Introduction to Auditing: Logic, Principles and Techniques, Altamonte Springs, FL: The Institute of Internal Auditors, 2002.
- Reeve J.T., Internal Auditing, [w:] Cashin's Handbook for Auditors, 2nd ed., Englewood Cliffs, NJ: Practice Hall, 1986.
- Rittenberg L.E., Covaleski M., The Outsourcing Dilemma: What's Best for Internal Auditing, Altamonte Springs, FL: The Institute of Internal Auditors Research Foundation, 1997.
- Whittington O.R., Pany K., Principles of Auditing, 12th ed., Irwin McGraw Hill, Boston, MA, 1998.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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