Impact of the Lebanese multidimensional crisis on audit processes and resources: implications for going concern assessments
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DOI: 10.1108/maj-08-2024-4442
Abstract: Purpose This study aims to examine auditors’ perceptions of the changes in audit processes, fees, salaries and trainings during the Lebanese multidimensional crisis. The aim is to understand how going concern assessments were affected by… read more here.
Keywords: going concern; concern assessments; audit processes; crisis ... See more keywords
Implementation model of data analytics as a tool for improving internal audit processes
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DOI: 10.3389/fpsyg.2023.1140972
Abstract: Introduction The aim of this article is to understand the importance of internal audit departments todays—part of corporate governance and guardian of the organisation’s culture and climate—, as well as the opportunities that new technologies… read more here.
Keywords: audit processes; audit; implementation model; internal audit ... See more keywords