f-test ) (anova
TRANSCRIPT
27--2011
415
)70 (
)65 (
)ANOVA ()T- test ( )F-test (
--
416
Introduction
2008
Committee on Banking) Regulations and Supervisory Practices (
1988
2001
2006
(RBIA) Risk-
Based Internal Audit
27--2011
417
81
2009
Research Problem Definition
418
2
1-
2-
Literature Review
1Anjan Kumer Roy 2008
2 1
Risk-Based
Internal Audit (RBIA)
2006
1 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
27--2011
419
- RBIA
- RBIA
- RBIA
2
RBIA
2
Vejay Khanna 2008
1
2
)RBIA Risk- Based Internal Audit (
RBIA
-
1 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
420
-
3 IIA 2006
Risk Assessment Practices
Survey1
291
50
7
63
58
4 Andreas G Koutoupis and Anastasios Tsamis 2009
2
1 wwwIIAcom 2 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers 1-2 May
27--2011
421
RBIA
RBIA
2
mechanism to
work
5 Natalia Kotchetova Thomas M Kozloski William F Messier Jr
20062006
1
134
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
422
12008
1
)2 (
)62 (
)10 (
90
-
-
-
External Credit Agencies
1 2008
36
27--2011
423
2
2007
1
)138 (
)30 (SPSS
)91(
)96()92(
)91()89(
)88(
2004
)COSO (The Committee of Sponsoring Organizations
32008
2
1
2007
22008
424
-
-
27--2011
425
4 2008
1
1-
2-
12006
282
426
5 2005
1
50
1-
2-
1 2005
36
27--2011
427
)Vejay
Khanna 2008()2008(
The Importance of Research
Research Purposes
1-
428
2-
3-
Generation of Hypothesis
1-
2-
Research Methodology
1
2
3
4
5
27--2011
429
Research Population
)70 (
Random Sampling Technique
)65 ()93(
Data Collection
-
-
-
)
430
(
- )1- 13 (
- )
14- 23(
- )24-27(
- )28-33(
5)4 ()3 (
)2 ()1 (
)Cronbach Alpha ()777(
Data Analysis
SPSS
Mean) (Standard Deviation) (
)T-test ()F (
)Analyses of Variance- ANOVA (
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
-
)1-5
1-7
1-10 (
2
-
1 -
2 -
-
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
-
-
3 -
4 -
)1 ()12(
1
1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
)(
- )
(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
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SPSS)1 (
)1 (
1-
42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
21 32
5
37 57
65 100
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1 2
2 3
7 11
12 18
10 15
33 51
65 100
65 18 14
3
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557
27--2011
439
51 15 18 11
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203 094
288 100
323 078
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)9 (
440
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287 383)34 (
)31 (
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27--2011
441
)T ()-1182 (
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27--2011
443
)5 ( )ANOVA (
)F(
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005(
)6 ( )ANOVA (
)F(
0315 5 1577
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0046 2416 64 9277
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0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
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6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
005(
444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
)1 (
1-
2- 3 3-5
5
3-
) X
(
450
-
1
2
3
4
5
6
7
8
9
10
11
12
13
-
14
15
27--2011
451
16
17
18
19
20
21
22
23
-
24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
416
Introduction
2008
Committee on Banking) Regulations and Supervisory Practices (
1988
2001
2006
(RBIA) Risk-
Based Internal Audit
27--2011
417
81
2009
Research Problem Definition
418
2
1-
2-
Literature Review
1Anjan Kumer Roy 2008
2 1
Risk-Based
Internal Audit (RBIA)
2006
1 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
27--2011
419
- RBIA
- RBIA
- RBIA
2
RBIA
2
Vejay Khanna 2008
1
2
)RBIA Risk- Based Internal Audit (
RBIA
-
1 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
420
-
3 IIA 2006
Risk Assessment Practices
Survey1
291
50
7
63
58
4 Andreas G Koutoupis and Anastasios Tsamis 2009
2
1 wwwIIAcom 2 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers 1-2 May
27--2011
421
RBIA
RBIA
2
mechanism to
work
5 Natalia Kotchetova Thomas M Kozloski William F Messier Jr
20062006
1
134
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
422
12008
1
)2 (
)62 (
)10 (
90
-
-
-
External Credit Agencies
1 2008
36
27--2011
423
2
2007
1
)138 (
)30 (SPSS
)91(
)96()92(
)91()89(
)88(
2004
)COSO (The Committee of Sponsoring Organizations
32008
2
1
2007
22008
424
-
-
27--2011
425
4 2008
1
1-
2-
12006
282
426
5 2005
1
50
1-
2-
1 2005
36
27--2011
427
)Vejay
Khanna 2008()2008(
The Importance of Research
Research Purposes
1-
428
2-
3-
Generation of Hypothesis
1-
2-
Research Methodology
1
2
3
4
5
27--2011
429
Research Population
)70 (
Random Sampling Technique
)65 ()93(
Data Collection
-
-
-
)
430
(
- )1- 13 (
- )
14- 23(
- )24-27(
- )28-33(
5)4 ()3 (
)2 ()1 (
)Cronbach Alpha ()777(
Data Analysis
SPSS
Mean) (Standard Deviation) (
)T-test ()F (
)Analyses of Variance- ANOVA (
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
-
)1-5
1-7
1-10 (
2
-
1 -
2 -
-
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
-
-
3 -
4 -
)1 ()12(
1
1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
)(
- )
(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
-
SPSS)1 (
)1 (
1-
42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
21 32
5
37 57
65 100
3-
1 2
2 3
7 11
12 18
10 15
33 51
65 100
65 18 14
3
11 332 3-5
557
27--2011
439
51 15 18 11
3 2
-
2
)3 (
)3 (
)1-5(
2
228 107
203 094
288 100
323 078
2605 1060
)2 (
2605106
137 357) ()1 (
)9 (
440
189
212)14 (
193-355
)26 (
)24 (
)-- (
287 383)34 (
)31 (
-
)T ((One Samples T-test))5 (
27--2011
441
)T ()-1182 (
)T () 2262(5
)-42 (
)2 (106
)3 (T-test
)
(
)T ()T (
)3( )T (
T T
-1524 2262 64 -072
-2352 2262 64 -098
-186 2262 64 -012
121 2262 64 012
-1182 2262 64 -042
)
005(
4-5 )F (
)0963 1477()275 315 (
442
)005 ()3 61 ( )2 62()F (
)04290236 (
)005(
6
)F ()9620 (
)236 ()005 ()559(
F) 000 (
)005(
)4 ( )ANOVA (
)F(
0088 3 0264
0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
0539 821 64 17263
6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
005(
444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
)1 (
1-
2- 3 3-5
5
3-
) X
(
450
-
1
2
3
4
5
6
7
8
9
10
11
12
13
-
14
15
27--2011
451
16
17
18
19
20
21
22
23
-
24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
27--2011
417
81
2009
Research Problem Definition
418
2
1-
2-
Literature Review
1Anjan Kumer Roy 2008
2 1
Risk-Based
Internal Audit (RBIA)
2006
1 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
27--2011
419
- RBIA
- RBIA
- RBIA
2
RBIA
2
Vejay Khanna 2008
1
2
)RBIA Risk- Based Internal Audit (
RBIA
-
1 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
420
-
3 IIA 2006
Risk Assessment Practices
Survey1
291
50
7
63
58
4 Andreas G Koutoupis and Anastasios Tsamis 2009
2
1 wwwIIAcom 2 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers 1-2 May
27--2011
421
RBIA
RBIA
2
mechanism to
work
5 Natalia Kotchetova Thomas M Kozloski William F Messier Jr
20062006
1
134
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
422
12008
1
)2 (
)62 (
)10 (
90
-
-
-
External Credit Agencies
1 2008
36
27--2011
423
2
2007
1
)138 (
)30 (SPSS
)91(
)96()92(
)91()89(
)88(
2004
)COSO (The Committee of Sponsoring Organizations
32008
2
1
2007
22008
424
-
-
27--2011
425
4 2008
1
1-
2-
12006
282
426
5 2005
1
50
1-
2-
1 2005
36
27--2011
427
)Vejay
Khanna 2008()2008(
The Importance of Research
Research Purposes
1-
428
2-
3-
Generation of Hypothesis
1-
2-
Research Methodology
1
2
3
4
5
27--2011
429
Research Population
)70 (
Random Sampling Technique
)65 ()93(
Data Collection
-
-
-
)
430
(
- )1- 13 (
- )
14- 23(
- )24-27(
- )28-33(
5)4 ()3 (
)2 ()1 (
)Cronbach Alpha ()777(
Data Analysis
SPSS
Mean) (Standard Deviation) (
)T-test ()F (
)Analyses of Variance- ANOVA (
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
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435
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3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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18
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26
27
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28
452
29
30
31
32
33
34
35
36
162010
418
2
1-
2-
Literature Review
1Anjan Kumer Roy 2008
2 1
Risk-Based
Internal Audit (RBIA)
2006
1 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
27--2011
419
- RBIA
- RBIA
- RBIA
2
RBIA
2
Vejay Khanna 2008
1
2
)RBIA Risk- Based Internal Audit (
RBIA
-
1 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
420
-
3 IIA 2006
Risk Assessment Practices
Survey1
291
50
7
63
58
4 Andreas G Koutoupis and Anastasios Tsamis 2009
2
1 wwwIIAcom 2 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers 1-2 May
27--2011
421
RBIA
RBIA
2
mechanism to
work
5 Natalia Kotchetova Thomas M Kozloski William F Messier Jr
20062006
1
134
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
422
12008
1
)2 (
)62 (
)10 (
90
-
-
-
External Credit Agencies
1 2008
36
27--2011
423
2
2007
1
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)30 (SPSS
)91(
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)91()89(
)88(
2004
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32008
2
1
2007
22008
424
-
-
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425
4 2008
1
1-
2-
12006
282
426
5 2005
1
50
1-
2-
1 2005
36
27--2011
427
)Vejay
Khanna 2008()2008(
The Importance of Research
Research Purposes
1-
428
2-
3-
Generation of Hypothesis
1-
2-
Research Methodology
1
2
3
4
5
27--2011
429
Research Population
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Random Sampling Technique
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Data Collection
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Data Analysis
SPSS
Mean) (Standard Deviation) (
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)Analyses of Variance- ANOVA (
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
-
)1-5
1-7
1-10 (
2
-
1 -
2 -
-
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
-
-
3 -
4 -
)1 ()12(
1
1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
)(
- )
(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
-
SPSS)1 (
)1 (
1-
42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
21 32
5
37 57
65 100
3-
1 2
2 3
7 11
12 18
10 15
33 51
65 100
65 18 14
3
11 332 3-5
557
27--2011
439
51 15 18 11
3 2
-
2
)3 (
)3 (
)1-5(
2
228 107
203 094
288 100
323 078
2605 1060
)2 (
2605106
137 357) ()1 (
)9 (
440
189
212)14 (
193-355
)26 (
)24 (
)-- (
287 383)34 (
)31 (
-
)T ((One Samples T-test))5 (
27--2011
441
)T ()-1182 (
)T () 2262(5
)-42 (
)2 (106
)3 (T-test
)
(
)T ()T (
)3( )T (
T T
-1524 2262 64 -072
-2352 2262 64 -098
-186 2262 64 -012
121 2262 64 012
-1182 2262 64 -042
)
005(
4-5 )F (
)0963 1477()275 315 (
442
)005 ()3 61 ( )2 62()F (
)04290236 (
)005(
6
)F ()9620 (
)236 ()005 ()559(
F) 000 (
)005(
)4 ( )ANOVA (
)F(
0088 3 0264
0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
0539 821 64 17263
6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
005(
444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
)1 (
1-
2- 3 3-5
5
3-
) X
(
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3
4
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452
29
30
31
32
33
34
35
36
162010
27--2011
419
- RBIA
- RBIA
- RBIA
2
RBIA
2
Vejay Khanna 2008
1
2
)RBIA Risk- Based Internal Audit (
RBIA
-
1 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
420
-
3 IIA 2006
Risk Assessment Practices
Survey1
291
50
7
63
58
4 Andreas G Koutoupis and Anastasios Tsamis 2009
2
1 wwwIIAcom 2 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers 1-2 May
27--2011
421
RBIA
RBIA
2
mechanism to
work
5 Natalia Kotchetova Thomas M Kozloski William F Messier Jr
20062006
1
134
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
422
12008
1
)2 (
)62 (
)10 (
90
-
-
-
External Credit Agencies
1 2008
36
27--2011
423
2
2007
1
)138 (
)30 (SPSS
)91(
)96()92(
)91()89(
)88(
2004
)COSO (The Committee of Sponsoring Organizations
32008
2
1
2007
22008
424
-
-
27--2011
425
4 2008
1
1-
2-
12006
282
426
5 2005
1
50
1-
2-
1 2005
36
27--2011
427
)Vejay
Khanna 2008()2008(
The Importance of Research
Research Purposes
1-
428
2-
3-
Generation of Hypothesis
1-
2-
Research Methodology
1
2
3
4
5
27--2011
429
Research Population
)70 (
Random Sampling Technique
)65 ()93(
Data Collection
-
-
-
)
430
(
- )1- 13 (
- )
14- 23(
- )24-27(
- )28-33(
5)4 ()3 (
)2 ()1 (
)Cronbach Alpha ()777(
Data Analysis
SPSS
Mean) (Standard Deviation) (
)T-test ()F (
)Analyses of Variance- ANOVA (
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
-
)1-5
1-7
1-10 (
2
-
1 -
2 -
-
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
-
-
3 -
4 -
)1 ()12(
1
1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
)(
- )
(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
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1-
42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
21 32
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37 57
65 100
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12 18
10 15
33 51
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65 18 14
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557
27--2011
439
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)3 (
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228 107
203 094
288 100
323 078
2605 1060
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)9 (
440
189
212)14 (
193-355
)26 (
)24 (
)-- (
287 383)34 (
)31 (
-
)T ((One Samples T-test))5 (
27--2011
441
)T ()-1182 (
)T () 2262(5
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)2 (106
)3 (T-test
)
(
)T ()T (
)3( )T (
T T
-1524 2262 64 -072
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121 2262 64 012
-1182 2262 64 -042
)
005(
4-5 )F (
)0963 1477()275 315 (
442
)005 ()3 61 ( )2 62()F (
)04290236 (
)005(
6
)F ()9620 (
)236 ()005 ()559(
F) 000 (
)005(
)4 ( )ANOVA (
)F(
0088 3 0264
0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
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14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
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18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
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23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
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banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
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432
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at The Top
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1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
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27--2011
445
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1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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work
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20062006
1
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1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
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1
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12006
282
426
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1
50
1-
2-
1 2005
36
27--2011
427
)Vejay
Khanna 2008()2008(
The Importance of Research
Research Purposes
1-
428
2-
3-
Generation of Hypothesis
1-
2-
Research Methodology
1
2
3
4
5
27--2011
429
Research Population
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Random Sampling Technique
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Data Collection
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Data Analysis
SPSS
Mean) (Standard Deviation) (
)T-test ()F (
)Analyses of Variance- ANOVA (
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
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2 2007
22
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27--2011
437
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Statistical Analyses and Hypotheses Test
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0088 3 0264
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0620 0596
64 9277
0109 3 0328
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403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
0539 821 64 17263
6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
005(
444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
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-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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External Credit Agencies
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2004
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32008
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22008
424
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27--2011
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1
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12006
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426
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1
50
1-
2-
1 2005
36
27--2011
427
)Vejay
Khanna 2008()2008(
The Importance of Research
Research Purposes
1-
428
2-
3-
Generation of Hypothesis
1-
2-
Research Methodology
1
2
3
4
5
27--2011
429
Research Population
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Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
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1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
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27--2011
437
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Statistical Analyses and Hypotheses Test
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3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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1 2005
36
27--2011
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Khanna 2008()2008(
The Importance of Research
Research Purposes
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428
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3-
Generation of Hypothesis
1-
2-
Research Methodology
1
2
3
4
5
27--2011
429
Research Population
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Random Sampling Technique
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Data Collection
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430
(
- )1- 13 (
- )
14- 23(
- )24-27(
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)Cronbach Alpha ()777(
Data Analysis
SPSS
Mean) (Standard Deviation) (
)T-test ()F (
)Analyses of Variance- ANOVA (
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
-
)1-5
1-7
1-10 (
2
-
1 -
2 -
-
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
-
-
3 -
4 -
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1
1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
)(
- )
(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
-
SPSS)1 (
)1 (
1-
42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
21 32
5
37 57
65 100
3-
1 2
2 3
7 11
12 18
10 15
33 51
65 100
65 18 14
3
11 332 3-5
557
27--2011
439
51 15 18 11
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)3 (
)3 (
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2
228 107
203 094
288 100
323 078
2605 1060
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2605106
137 357) ()1 (
)9 (
440
189
212)14 (
193-355
)26 (
)24 (
)-- (
287 383)34 (
)31 (
-
)T ((One Samples T-test))5 (
27--2011
441
)T ()-1182 (
)T () 2262(5
)-42 (
)2 (106
)3 (T-test
)
(
)T ()T (
)3( )T (
T T
-1524 2262 64 -072
-2352 2262 64 -098
-186 2262 64 -012
121 2262 64 012
-1182 2262 64 -042
)
005(
4-5 )F (
)0963 1477()275 315 (
442
)005 ()3 61 ( )2 62()F (
)04290236 (
)005(
6
)F ()9620 (
)236 ()005 ()559(
F) 000 (
)005(
)4 ( )ANOVA (
)F(
0088 3 0264
0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
0539 821 64 17263
6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
005(
444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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5
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24 )--
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452
29
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424
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27--2011
425
4 2008
1
1-
2-
12006
282
426
5 2005
1
50
1-
2-
1 2005
36
27--2011
427
)Vejay
Khanna 2008()2008(
The Importance of Research
Research Purposes
1-
428
2-
3-
Generation of Hypothesis
1-
2-
Research Methodology
1
2
3
4
5
27--2011
429
Research Population
)70 (
Random Sampling Technique
)65 ()93(
Data Collection
-
-
-
)
430
(
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14- 23(
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)2 ()1 (
)Cronbach Alpha ()777(
Data Analysis
SPSS
Mean) (Standard Deviation) (
)T-test ()F (
)Analyses of Variance- ANOVA (
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
-
)1-5
1-7
1-10 (
2
-
1 -
2 -
-
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
-
-
3 -
4 -
)1 ()12(
1
1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
)(
- )
(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
-
SPSS)1 (
)1 (
1-
42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
21 32
5
37 57
65 100
3-
1 2
2 3
7 11
12 18
10 15
33 51
65 100
65 18 14
3
11 332 3-5
557
27--2011
439
51 15 18 11
3 2
-
2
)3 (
)3 (
)1-5(
2
228 107
203 094
288 100
323 078
2605 1060
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2605106
137 357) ()1 (
)9 (
440
189
212)14 (
193-355
)26 (
)24 (
)-- (
287 383)34 (
)31 (
-
)T ((One Samples T-test))5 (
27--2011
441
)T ()-1182 (
)T () 2262(5
)-42 (
)2 (106
)3 (T-test
)
(
)T ()T (
)3( )T (
T T
-1524 2262 64 -072
-2352 2262 64 -098
-186 2262 64 -012
121 2262 64 012
-1182 2262 64 -042
)
005(
4-5 )F (
)0963 1477()275 315 (
442
)005 ()3 61 ( )2 62()F (
)04290236 (
)005(
6
)F ()9620 (
)236 ()005 ()559(
F) 000 (
)005(
)4 ( )ANOVA (
)F(
0088 3 0264
0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
0539 821 64 17263
6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
005(
444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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425
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282
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1
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The Importance of Research
Research Purposes
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1-
2-
Research Methodology
1
2
3
4
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Random Sampling Technique
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431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
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1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
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27--2011
437
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Statistical Analyses and Hypotheses Test
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443
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Committee of Sponsoring Organizations
27--2011
445
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-
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446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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1-
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5
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450
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26
27
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28
452
29
30
31
32
33
34
35
36
162010
426
5 2005
1
50
1-
2-
1 2005
36
27--2011
427
)Vejay
Khanna 2008()2008(
The Importance of Research
Research Purposes
1-
428
2-
3-
Generation of Hypothesis
1-
2-
Research Methodology
1
2
3
4
5
27--2011
429
Research Population
)70 (
Random Sampling Technique
)65 ()93(
Data Collection
-
-
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430
(
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- )
14- 23(
- )24-27(
- )28-33(
5)4 ()3 (
)2 ()1 (
)Cronbach Alpha ()777(
Data Analysis
SPSS
Mean) (Standard Deviation) (
)T-test ()F (
)Analyses of Variance- ANOVA (
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
-
)1-5
1-7
1-10 (
2
-
1 -
2 -
-
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
-
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3 -
4 -
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1
1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
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(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
-
SPSS)1 (
)1 (
1-
42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
21 32
5
37 57
65 100
3-
1 2
2 3
7 11
12 18
10 15
33 51
65 100
65 18 14
3
11 332 3-5
557
27--2011
439
51 15 18 11
3 2
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)3 (
)3 (
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2
228 107
203 094
288 100
323 078
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2605106
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)9 (
440
189
212)14 (
193-355
)26 (
)24 (
)-- (
287 383)34 (
)31 (
-
)T ((One Samples T-test))5 (
27--2011
441
)T ()-1182 (
)T () 2262(5
)-42 (
)2 (106
)3 (T-test
)
(
)T ()T (
)3( )T (
T T
-1524 2262 64 -072
-2352 2262 64 -098
-186 2262 64 -012
121 2262 64 012
-1182 2262 64 -042
)
005(
4-5 )F (
)0963 1477()275 315 (
442
)005 ()3 61 ( )2 62()F (
)04290236 (
)005(
6
)F ()9620 (
)236 ()005 ()559(
F) 000 (
)005(
)4 ( )ANOVA (
)F(
0088 3 0264
0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
0539 821 64 17263
6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
005(
444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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1-
2- 3 3-5
5
3-
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(
450
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4
5
6
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8
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451
16
17
18
19
20
21
22
23
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24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
27--2011
427
)Vejay
Khanna 2008()2008(
The Importance of Research
Research Purposes
1-
428
2-
3-
Generation of Hypothesis
1-
2-
Research Methodology
1
2
3
4
5
27--2011
429
Research Population
)70 (
Random Sampling Technique
)65 ()93(
Data Collection
-
-
-
)
430
(
- )1- 13 (
- )
14- 23(
- )24-27(
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5)4 ()3 (
)2 ()1 (
)Cronbach Alpha ()777(
Data Analysis
SPSS
Mean) (Standard Deviation) (
)T-test ()F (
)Analyses of Variance- ANOVA (
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
-
)1-5
1-7
1-10 (
2
-
1 -
2 -
-
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
-
-
3 -
4 -
)1 ()12(
1
1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
)(
- )
(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
-
SPSS)1 (
)1 (
1-
42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
21 32
5
37 57
65 100
3-
1 2
2 3
7 11
12 18
10 15
33 51
65 100
65 18 14
3
11 332 3-5
557
27--2011
439
51 15 18 11
3 2
-
2
)3 (
)3 (
)1-5(
2
228 107
203 094
288 100
323 078
2605 1060
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2605106
137 357) ()1 (
)9 (
440
189
212)14 (
193-355
)26 (
)24 (
)-- (
287 383)34 (
)31 (
-
)T ((One Samples T-test))5 (
27--2011
441
)T ()-1182 (
)T () 2262(5
)-42 (
)2 (106
)3 (T-test
)
(
)T ()T (
)3( )T (
T T
-1524 2262 64 -072
-2352 2262 64 -098
-186 2262 64 -012
121 2262 64 012
-1182 2262 64 -042
)
005(
4-5 )F (
)0963 1477()275 315 (
442
)005 ()3 61 ( )2 62()F (
)04290236 (
)005(
6
)F ()9620 (
)236 ()005 ()559(
F) 000 (
)005(
)4 ( )ANOVA (
)F(
0088 3 0264
0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
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282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
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431
Theoretical Framework
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Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
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Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
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1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
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437
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0109 3 0326
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005(
27--2011
443
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0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
0539 821 64 17263
6568 5 32840
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0477 5 2387
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0000 9620 64 5314
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005(
444
-
-
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COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
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446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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2- 3 3-5
5
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451
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17
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26
27
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28
452
29
30
31
32
33
34
35
36
162010
27--2011
429
Research Population
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Random Sampling Technique
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Data Collection
-
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430
(
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14- 23(
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Data Analysis
SPSS
Mean) (Standard Deviation) (
)T-test ()F (
)Analyses of Variance- ANOVA (
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
-
)1-5
1-7
1-10 (
2
-
1 -
2 -
-
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
-
-
3 -
4 -
)1 ()12(
1
1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
)(
- )
(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
-
SPSS)1 (
)1 (
1-
42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
21 32
5
37 57
65 100
3-
1 2
2 3
7 11
12 18
10 15
33 51
65 100
65 18 14
3
11 332 3-5
557
27--2011
439
51 15 18 11
3 2
-
2
)3 (
)3 (
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2
228 107
203 094
288 100
323 078
2605 1060
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2605106
137 357) ()1 (
)9 (
440
189
212)14 (
193-355
)26 (
)24 (
)-- (
287 383)34 (
)31 (
-
)T ((One Samples T-test))5 (
27--2011
441
)T ()-1182 (
)T () 2262(5
)-42 (
)2 (106
)3 (T-test
)
(
)T ()T (
)3( )T (
T T
-1524 2262 64 -072
-2352 2262 64 -098
-186 2262 64 -012
121 2262 64 012
-1182 2262 64 -042
)
005(
4-5 )F (
)0963 1477()275 315 (
442
)005 ()3 61 ( )2 62()F (
)04290236 (
)005(
6
)F ()9620 (
)236 ()005 ()559(
F) 000 (
)005(
)4 ( )ANOVA (
)F(
0088 3 0264
0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
0539 821 64 17263
6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
005(
444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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1-
2- 3 3-5
5
3-
) X
(
450
-
1
2
3
4
5
6
7
8
9
10
11
12
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14
15
27--2011
451
16
17
18
19
20
21
22
23
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24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
430
(
- )1- 13 (
- )
14- 23(
- )24-27(
- )28-33(
5)4 ()3 (
)2 ()1 (
)Cronbach Alpha ()777(
Data Analysis
SPSS
Mean) (Standard Deviation) (
)T-test ()F (
)Analyses of Variance- ANOVA (
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
-
)1-5
1-7
1-10 (
2
-
1 -
2 -
-
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
-
-
3 -
4 -
)1 ()12(
1
1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
)(
- )
(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
-
SPSS)1 (
)1 (
1-
42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
21 32
5
37 57
65 100
3-
1 2
2 3
7 11
12 18
10 15
33 51
65 100
65 18 14
3
11 332 3-5
557
27--2011
439
51 15 18 11
3 2
-
2
)3 (
)3 (
)1-5(
2
228 107
203 094
288 100
323 078
2605 1060
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2605106
137 357) ()1 (
)9 (
440
189
212)14 (
193-355
)26 (
)24 (
)-- (
287 383)34 (
)31 (
-
)T ((One Samples T-test))5 (
27--2011
441
)T ()-1182 (
)T () 2262(5
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)2 (106
)3 (T-test
)
(
)T ()T (
)3( )T (
T T
-1524 2262 64 -072
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0109 3 0326
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0500 61 30508
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0046 2416 64 9277
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446
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2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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5
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450
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1
2
3
4
5
6
7
8
9
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11
12
13
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14
15
27--2011
451
16
17
18
19
20
21
22
23
-
24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
27--2011
431
Theoretical Framework
The Institute of Internal Auditors
Risk ManagementControl
Governance Processes 1
IIA)
20102020 (
2001
)47 (
2
II
1- Control Environment
3
1 2007
47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
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1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
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435
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2
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1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
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-
3 -
4 -
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1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
)(
- )
(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
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42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
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5
37 57
65 100
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12 18
10 15
33 51
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65 18 14
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557
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439
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440
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287 383)34 (
)31 (
-
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27--2011
441
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(
)T ()T (
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F) 000 (
)005(
)4 ( )ANOVA (
)F(
0088 3 0264
0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
0539 821 64 17263
6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
005(
444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
)1 (
1-
2- 3 3-5
5
3-
) X
(
450
-
1
2
3
4
5
6
7
8
9
10
11
12
13
-
14
15
27--2011
451
16
17
18
19
20
21
22
23
-
24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
432
- Integrity amp Ethical Values
Code of ConductThe Tone
at The Top
- Commitment to Competence
- Human Resource Policies amp Practices
- Assignment of Authority amp Responsibility
- Management Philosophy amp Operating Style
- 1
Board of Directors amp Executive management and Audit Committee Participation
1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
-
)1-5
1-7
1-10 (
2
-
1 -
2 -
-
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
-
-
3 -
4 -
)1 ()12(
1
1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
)(
- )
(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
-
SPSS)1 (
)1 (
1-
42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
21 32
5
37 57
65 100
3-
1 2
2 3
7 11
12 18
10 15
33 51
65 100
65 18 14
3
11 332 3-5
557
27--2011
439
51 15 18 11
3 2
-
2
)3 (
)3 (
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2
228 107
203 094
288 100
323 078
2605 1060
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2605106
137 357) ()1 (
)9 (
440
189
212)14 (
193-355
)26 (
)24 (
)-- (
287 383)34 (
)31 (
-
)T ((One Samples T-test))5 (
27--2011
441
)T ()-1182 (
)T () 2262(5
)-42 (
)2 (106
)3 (T-test
)
(
)T ()T (
)3( )T (
T T
-1524 2262 64 -072
-2352 2262 64 -098
-186 2262 64 -012
121 2262 64 012
-1182 2262 64 -042
)
005(
4-5 )F (
)0963 1477()275 315 (
442
)005 ()3 61 ( )2 62()F (
)04290236 (
)005(
6
)F ()9620 (
)236 ()005 ()559(
F) 000 (
)005(
)4 ( )ANOVA (
)F(
0088 3 0264
0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
0539 821 64 17263
6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
005(
444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
)1 (
1-
2- 3 3-5
5
3-
) X
(
450
-
1
2
3
4
5
6
7
8
9
10
11
12
13
-
14
15
27--2011
451
16
17
18
19
20
21
22
23
-
24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
27--2011
433
- Organizational Structure
2- Risk Assessment
1
3-
Control Activities
4-
Information amp Communication
2
1 2004 2353 2 2005
36
434
5-
Monitoring
Ongoing Monitoring Activities
Separate Evaluations
1
2
-
-
-
Exposure Level
-
-
)IIA( 1
1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30
27--2011
435
-
)1-5
1-7
1-10 (
2
-
1 -
2 -
-
1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6
2 2007
22
436
-
-
3 -
4 -
)1 ()12(
1
1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors
27--2011
437
-
-
)(
- )
(
-
-
--
-
-
-
-
wwwtheiiaorg Altamonte Springs Florida April pp67-72
438
Statistical Analyses and Hypotheses Test
-
SPSS)1 (
)1 (
1-
42 65
12 18
9 14
2 3
65 100
2-
3
7 11
3-5
21 32
5
37 57
65 100
3-
1 2
2 3
7 11
12 18
10 15
33 51
65 100
65 18 14
3
11 332 3-5
557
27--2011
439
51 15 18 11
3 2
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)3 (
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228 107
203 094
288 100
323 078
2605 1060
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2605106
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440
189
212)14 (
193-355
)26 (
)24 (
)-- (
287 383)34 (
)31 (
-
)T ((One Samples T-test))5 (
27--2011
441
)T ()-1182 (
)T () 2262(5
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)2 (106
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)
(
)T ()T (
)3( )T (
T T
-1524 2262 64 -072
-2352 2262 64 -098
-186 2262 64 -012
121 2262 64 012
-1182 2262 64 -042
)
005(
4-5 )F (
)0963 1477()275 315 (
442
)005 ()3 61 ( )2 62()F (
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6
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F) 000 (
)005(
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)F(
0088 3 0264
0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
0539 821 64 17263
6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
005(
444
-
-
-
-
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Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
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36
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282
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10
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-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
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4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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64 17263
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64 38473
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0429 0936
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443
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0045 2 0091
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445
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446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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30
31
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27--2011
437
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438
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-1524 2262 64 -072
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443
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0586 62 36326
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)6 ( )ANOVA (
)F(
0315 5 1577
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0046 2416 64 9277
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444
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-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
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-
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446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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17
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27--2011
443
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)F(
0045 2 0091
0148 62 9186
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64 9277
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64 7042
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64 17263
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)6 ( )ANOVA (
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0315 5 1577
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446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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5
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450
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7
8
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451
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17
18
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31
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27--2011
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64 9277
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403 992
64 7042
0109 3 0326
0278 61 16938
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64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
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64 5314
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005(
27--2011
443
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)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
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64 7042
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64 17263
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0586 62 36326
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64 38473
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)
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)6 ( )ANOVA (
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COSO) (The
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27--2011
445
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446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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1-
2- 3 3-5
5
3-
) X
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450
-
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3
4
5
6
7
8
9
10
11
12
13
-
14
15
27--2011
451
16
17
18
19
20
21
22
23
-
24 )--
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25
26
27
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28
452
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30
31
32
33
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440
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441
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(
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121 2262 64 012
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)
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4-5 )F (
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442
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6
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F) 000 (
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)F(
0088 3 0264
0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
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6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
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444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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1-
2- 3 3-5
5
3-
) X
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450
-
1
2
3
4
5
6
7
8
9
10
11
12
13
-
14
15
27--2011
451
16
17
18
19
20
21
22
23
-
24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
27--2011
441
)T ()-1182 (
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0148 61 9013
0620 0596
64 9277
0109 3 0328
0110 61 6715
403 992
64 7042
0109 3 0326
0278 61 16938
0760 0391
64 17263
0003 3 7965
0500 61 30508
0003 5309
64 38473
0078 3 0234
0083 61 5080
0429 0936
64 5314
)
005(
27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
64 7042
0110 2 0221
0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
0220 5 1098
0101 59 5944
0068 2180 64 7042
0225 5 1124
0274 59 16140
0539 821 64 17263
6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
0050 59 2927
0000 9620 64 5314
)
005(
444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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450
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15
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451
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17
18
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446
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2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
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1-
2- 3 3-5
5
3-
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(
450
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1
2
3
4
5
6
7
8
9
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11
12
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27--2011
451
16
17
18
19
20
21
22
23
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24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
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27--2011
443
)5 ( )ANOVA (
)F(
0045 2 0091
0148 62 9186
0737 0306
64 9277
0003 2 0005
0113 62 7037
0977 0024
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0275 62 17043
0671 0402
64 17263
1073 2 2146
0586 62 36326
0169 1832
64 38473
0121 2 0242
0082 62 5072
0236 1477
64 5314
)
005(
)6 ( )ANOVA (
)F(
0315 5 1577
0131 59 7700
0046 2416 64 9277
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0101 59 5944
0068 2180 64 7042
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6568 5 32840
0095 59 5632
0000 68804 64 38473
0477 5 2387
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0000 9620 64 5314
)
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444
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Committee of Sponsoring Organizations
27--2011
445
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-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
)1 (
1-
2- 3 3-5
5
3-
) X
(
450
-
1
2
3
4
5
6
7
8
9
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11
12
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15
27--2011
451
16
17
18
19
20
21
22
23
-
24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
444
-
-
-
-
-
COSO) (The
Committee of Sponsoring Organizations
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
)1 (
1-
2- 3 3-5
5
3-
) X
(
450
-
1
2
3
4
5
6
7
8
9
10
11
12
13
-
14
15
27--2011
451
16
17
18
19
20
21
22
23
-
24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
27--2011
445
-
-
-
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
)1 (
1-
2- 3 3-5
5
3-
) X
(
450
-
1
2
3
4
5
6
7
8
9
10
11
12
13
-
14
15
27--2011
451
16
17
18
19
20
21
22
23
-
24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
446
1 2005
2 2004 -2
3 2004
4 2007
5 2002
6 2005
36
7 2008
36
8 2006
282
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
)1 (
1-
2- 3 3-5
5
3-
) X
(
450
-
1
2
3
4
5
6
7
8
9
10
11
12
13
-
14
15
27--2011
451
16
17
18
19
20
21
22
23
-
24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
27--2011
447
9 2007
10
11
2007
-
Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit
Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly
13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May
14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova
15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -
an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The
Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1
18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)
19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4
20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas
21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database
448
22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics
23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280
24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
27--2011
449
)1 (
1-
2- 3 3-5
5
3-
) X
(
450
-
1
2
3
4
5
6
7
8
9
10
11
12
13
-
14
15
27--2011
451
16
17
18
19
20
21
22
23
-
24 )--
(
25
26
27
-
28
452
29
30
31
32
33
34
35
36
162010
448
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24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3
Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and
the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between
banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue
of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72
29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk
Based Audit Norwegian School of Economics and Business Administration wwwssrncom
30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml
31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom
32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom
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