The Implementation of Internal Auditing in Greece

Kontogeorgis, Georgios; Filos, John

doi:10.2139/ssrn.2183615

Cited by 3 publications

(3 citation statements)

References 14 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Attribute standards, B. Performance Standards, and C. Advisories Guidelines (Kontogeorgis and Filos, 2012).…”

Section: The Proposed Framework For Internal Audit Governancementioning

confidence: 99%

“…The performance standards describe the internal audit activities and provide criteria for the evaluation of the audit process. The standards are designed to provide the basic principles for the implementation of internal audits and help to improve the processes and functions within a company (Kontogeorgis and Filos, 2012;IIA, 2017).…”

Section: The Proposed Framework For Internal Audit Governancementioning

confidence: 99%

See 1 more Smart Citation

A Proposed Framework for Internal Audit Governance to rationalize Sticky Cost Behavior: With A Field Study

السيد,

نخال,

إبراهيم

2022

مجلة الدراسات التجارية المعاصرة

View full text Add to dashboard Cite

This research aims to proposed framework for internal audit governance to rationalize the sticky cost behavior. Using a sample of 174 usable questionnaires were collected from a number of internal auditors, members of board of director (BOD), audit committee members, cost accountants in the Egyptian listed firm, and members of teaching staff and academics in Egyptian universities. The statistical techniques used to test the hypotheses of this research are Mann-Whitney and Chi-Square test.The research revealed that internal audit competence has a significant positive impact on rationalizing the sticky cost behavior in the Egyptian environment. Internal audit organizational independence and internal audit individual objectivity have a significant positive impact on rationalizing the sticky cost behavior in the Egyptian environment. Due professional care by internal auditors has a significant positive impact on rationalizing the sticky cost behavior in the Egyptian environment. Internal audit quality control assurance level has a significant positive impact on rationalizing the sticky cost behavior in the Egyptian environment.

show abstract

“…Attribute standards, B. Performance Standards, and C. Advisories Guidelines (Kontogeorgis and Filos, 2012).…”

Section: The Proposed Framework For Internal Audit Governancementioning

confidence: 99%

Section: The Proposed Framework For Internal Audit Governancementioning

confidence: 99%

A Proposed Framework for Internal Audit Governance to rationalize Sticky Cost Behavior: With A Field Study

السيد,

نخال,

إبراهيم

2022

مجلة الدراسات التجارية المعاصرة

View full text Add to dashboard Cite

show abstract

“…Internal control is crucial to improving corporate processes and management (Kontogeorgis, 2018). Th e operation of internal auditing in the public sector in Greece is a reality as the operation has been strengthened from 1999 until today through the legislation provisions concerning internal audits (Kontogeorgis and Filos, 2012).…”

Section: Th E Role Of Internal Auditing In the Improvement Of E-governancementioning

confidence: 99%

Reinstating Greek E-Governance: A Framework for E-Government Benchmarking, Improvement and Government Policies

Kontogeorgis¹,

Varotsis²

2021

PAI

View full text Add to dashboard Cite

This paper presents the implementation and evolution of e-governance in Greece as well as offering insights, policies and suggestions for the design of e-government benchmarks. The research objectives of this article are to identify the appraisal of Greece in e-government over time and in relation to other countries as well as the role of internal audit and transparency related to digital public services. The method adopted is through an extensive bibliographic review of the Greek, European and international literature of the thematic field of e-government as well as the presentation of several frameworks to structure the discussion of e-government benchmark design based on a benchmarking with key indicators of published surveys from internationally reputable organizations. The findings of this paper are that Greece proceeded at a very slow pace in its digital transformation, shows shortcomings in e-government policies, records delays in adapting the services requested by citizens, and no matter the lack of investment in technological infrastructure, the effectiveness of e-governance presupposes proactiveness. Nevertheless, another key conclusion of the research is that Greece is far from the average performance of e-government in the European Union due to its chronic economic problems, the lack of technological equipment and the lack of overall orientation in e-government. Furthermore, this paper can be a measure of comparison for other countries that have similar characteristics to Greece in order to improve e-governance.

show abstract

Classifying internal audit quality using textual analysis: the case of auditor selection

Boskou

Kirkos

Spathis

2019

MAJ

View full text Add to dashboard Cite

Purpose This paper aims to assess internal audit quality (IAQ) by using automated textual analysis of disclosures of internal audit mechanisms in annual reports. Design/methodology/approach This paper uses seven text mining techniques to construct classification models that predict whether companies listed on the Athens Stock Exchange are audited by a Big 4 firm, an auditor selection that prior research finds is associated with higher IAQ. The classification accuracy of the models is compared to predictions based on financial indicators. Findings The results show that classification models developed using text analysis can be a promising alternative proxy in assessing IAQ. Terms, N-Grams and financial indicators of a company, as they are presented in the annual reports, can provide information on the IAQ. Practical implications This study offers a novel approach to assessing the IAQ by applying textual analysis techniques. These findings are important for those who oversee internal audit activities, assess internal audit performance or want to improve or evaluate internal audit systems, such as managers or audit committees. Practitioners, regulators and investors may also extract useful information on internal audit and internal auditors by using textual analysis. The insights are also relevant for external auditors who are required to consider various aspects of corporate governance, including IAQ. Originality/value IAQ has been the subject of thorough examination. However, this study is the first attempt, to the authors’ knowledge, to introduce an innovative text mining approach utilizing unstructured textual disclosure from annual reports to develop a proxy for IAQ. It contributes to the internal audit field literature by further exploring concerns relevant to IAQ.

show abstract

The Implementation of Internal Auditing in Greece

Cited by 3 publications

References 14 publications

A Proposed Framework for Internal Audit Governance to rationalize Sticky Cost Behavior: With A Field Study

A Proposed Framework for Internal Audit Governance to rationalize Sticky Cost Behavior: With A Field Study

Reinstating Greek E-Governance: A Framework for E-Government Benchmarking, Improvement and Government Policies

Classifying internal audit quality using textual analysis: the case of auditor selection

Contact Info

Product

Resources

About