Knowledge and competences attained by certification Certified Internal Auditor (CIA)

Beke-Trivunac, Jozefina

doi:10.5937/oditor1901053b

Oditor

2019

DOI: 10.5937/oditor1901053b

|View full text |Cite

Knowledge and competences attained by certification Certified Internal Auditor (CIA)

Jozefina Beke-Trivunac¹

Abstract: Profesionalno zvanje Certified Internal Auditor® (CIA®) (Sertifikovani interni revizor), kao globalno priznato zvanje, oličava standarde znanja i kompetencija internih revizora. Široka prihvaćenost ovog zvanja prvenstveno je rezultat visokog kvaliteta nastavnog programa, koji se neprestano usklađuje sa potrebama poslodavaca. Zainteresovanost internih revizora za sticanje ovog profesionalnog zvanja rezultat je njegove opšte priznatosti u međunarodnom okruženju i činjenice da nosioci profesionalnog zvanja CIA im… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2019

2020

Publication Types

Select...

Article2

Relationship

Self Cite0

Independent2

Authors

Journals

Cited by 2 publications

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Compensation of internal auditors: Empirical evidence for different impact factors

Eulerich

Mazza

Behrend

et al. 2019

COC

View full text Add to dashboard Cite

This paper examines the different factors which impact the compensation level of chief audit executives (CAE) and sheds light on often unobservable and, therefore, opaque drivers of CAE remuneration. An ordered logistic regression is used to analyze the effects of internal audit function (IAF) competences, stakeholder relationships, and firm complexity on the CAE compensation using survey data from 212 CAEs from a broad spectrum of companies and industries. The results of the study identify IAF competence and independence as fundamental drivers of CAE compensation and provide evidence that firm complexity in terms of foreign sales, listing status and need for monitoring constitute additional salary determinants related to the IAF environment. Our results are based on questionnaire data and subject to a possible response bias as they rely in part on the participants’ assessment of a given situation. This paper provides a benchmark for CAE compensation levels in Austria, Germany and Switzerland and offers insights on different company and IAF inherent factors that can be associated with varying salary outcomes. This study is the first to investigate the factors driving the overall compensation level of CAEs and by providing empirical evidence regarding determinants of CAE compensation.

show abstract

Compensation of internal auditors: Empirical evidence for different impact factors

Eulerich

Mazza

Behrend

et al. 2019

COC

View full text Add to dashboard Cite

show abstract

Management analysis of the opportunities of managing the privatization process

Pantić¹,

Milojević²,

Mićović³

2020

Tehnika

View full text Add to dashboard Cite

The transformation of ownership, often reminiscent of the earlier historical period of the original accumulation of capital, is an opportunity for the rapid enrichment of those who had a monopoly in former socialist societies. At the same time, the redistribution of national wealth encourages changes in the relationship of forces in the social structure of power, which makes privatization the scene of sharp conflicts of interest with controversial consequences for the entire society. Weak institutions of the rule of law cannot limit the aspirations of different interest groups to gain economic power, so privatization is an area of great economic risk. That is why the greatest attention of both the public and specialized non-governmental organizations in the EU candidate countries is devoted to monitoring the privatization process. The paper aims to point out the basic features of the privatization process in Serbia. In this regard, we have analyzed the cause and effect relationships of the economic phenomena associated with this process, that is, we have pointed out the fact that certain legal provisions also contribute to the spread of abuses in this area. The importance of transparency in the privatization process, as an important precondition for economic growth and democratic transformation, was particularly emphasized.

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Knowledge and competences attained by certification Certified Internal Auditor (CIA)

Cited by 2 publications

References 0 publications

Compensation of internal auditors: Empirical evidence for different impact factors

Compensation of internal auditors: Empirical evidence for different impact factors

Management analysis of the opportunities of managing the privatization process

Contact Info

Product

Resources

About