Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/83398
Title: | The policing and the value-adding functions in Maltese internal auditing : an evaluation of the evolving balance |
Authors: | Zammit, Karensa (2008) |
Keywords: | Auditing, Internal -- Malta Value added -- Malta Law enforcement -- Malta |
Issue Date: | 2008 |
Citation: | Zammit, K. (2008). The policing and the value-adding functions in Maltese internal auditing : an evaluation of the evolving balance (Bachelor’s dissertation). |
Abstract: | Introduction The role of internal auditors is changing from a traditional audit approach to a more proactive value-added approach. The debate of internal auditors needing to expand their repertoire has been around for many decades, though now, the evidence of more internal auditors changing their practices is emerging. Internal auditors are seen to be accepting change in order to provide a service of value to the organisation that employs them. Purpose The purpose of this study is to analyse the evolving balance between the policing and the value-adding functions in the current Maltese scenario. This is achieved by establishing to what extent this has been evolving in recent years and the factors that have led to change. Furthermore the study ascertains the current balance between the policing and the value-adding functions of internal auditing as well as assesses future prospects of this balance and how it may be improved. Methodology The objective of this study is achieved through a series of semi structured interviews with 12 Maltese internal audit executives representing most Maltese internal audit units. Findings The study concludes that Maltese internal auditors are aware of the evolution and are leading their departments in that direction. They appreciate the benefits of the value-adding approach and at the same time recognise certain limitations that keep them from achieving further improvements in their desired direction. This study gives recommendations as to changes that could be undertaken to facilitate future evolution. |
Description: | B.ACCTY.(HONS) |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/83398 |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
B.ACCTY.(HONS)_Zammit_Karensa_2008.pdf Restricted Access | 3.95 MB | Adobe PDF | View/Open Request a copy |
Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.