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Effect of Audit Commitees on the Implementation of Internal Audit Recommendations in State Owned Enterprises in South Sudan

ACKNOWLEDGEMENT第5-6页
摘要第6-7页
ABSTRACT第7页
CHAPTER ONE: INTRODUCTION第14-20页
    1.1. Background第14-16页
    1.2. Statement of the problem第16-17页
    1.3. Purpose of the study第17页
    1.4. Objectives第17页
    1.5. Justification of the Study第17-18页
    1.6. Scope of the study第18页
    1.7. Limitations of the study第18页
    1.8. Operational Definition of key Terms第18-20页
CHAPTER TWO: REVIEW OF LITERATURE第20-44页
    Audit committees and Audit Recommendations第20-21页
    2.1. Evolution of Audit Committees in the World第21-25页
        2.1.1. Evolution of Audit Committees in the USA第22-23页
        2.1.2. Evolution of Audit Committees in the UK第23页
        2.1.3. Evolution of Audit committees in South Africa第23-24页
        2.1.4. Evolution of Audit Committees in South Sudan第24-25页
    2.2. Audit Committees and International Standards第25页
    2.3. Functions of Audit Committees第25-26页
    2.4. Compliance Requirements of Audit committees第26-28页
    2.5. Essential characteristics of audit committees第28-34页
        2.5.1. The level of expertise of Audit committee members第29-30页
        2.5.2. Size of Audit committees第30-31页
        2.5.3. Frequency of Audit committee meetings第31-32页
        2.5.4. The level of independence第32页
        2.5.5. Tenure and Remuneration of the Committee第32-34页
    2.6. Effect of Audit Characteristics on the implementation of Auditrecommendations第34-37页
    2.7. Effect of Audit and Audit committee Relationship on the implementationof Audit recommendations第37-39页
    2.8. Theoretical Principle on Audit committees and Implementation of InternalAudit recommendations第39-41页
        2.8.1. Corporate Governance Theory第39-40页
        2.8.2. Agency Theory第40-41页
    2.9. Critical Review第41-42页
    2.10. Conceptual Framework第42-43页
    2.11. Summary of the Review and Research Gaps第43-44页
CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY第44-48页
    3.1. Research Design第44页
    3.2. Research Methodology第44页
    3.3. Target Population第44页
    3.4. Sampling Design and Sample size第44-45页
    3.5. Research Instruments第45-46页
        3.5.1. Questionnaire第45页
        3.5.2. Interview schedule第45-46页
    3.6. Piloting of the Research Instruments第46页
    3.7. Data Collection第46页
    3.8. Data analysis第46-48页
CHAPTER FOUR: DATA ANALYSIS AND RESULTS第48-66页
    4.1. Descriptive Statistics第48-49页
    4.2. Compliance of Audit Committee to the National Audit Chamber Act第49-53页
        4.2.1. Establishment of Audit Committees第49-51页
        4.2.2. Membership of Audit Committees第51页
        4.2.3. Appointment of Audit Committee Members第51-52页
        4.2.4. Minimum qualifications for members of Audit Committees第52-53页
    4.3. Committee Meetings, Communication and Committee Reporting第53-55页
        4.3.1. Frequency of Meeting within the Committee第53页
        4.3.2. Frequency of Audit Committee Reporting第53-54页
        4.3.3. Frequency of meeting with the Entity's Chief executive第54-55页
        4.3.4. Availability of succession plan in Business enterprises第55页
    4.4. Relationship between Audit Committee and Internal Audit Function第55-59页
        4.4.1. Frequency of evaluating Internal Audit functions第56页
        4.4.2. Frequency of meetings between Audit Committee and InternalAudit Function第56-57页
        4.4.3 Committee Involved in Appointment of Chief Internal Audit (CIA)第57页
        4.4.4. Level of Support of Audit Committees第57-58页
        4.4.5. Cross Tabulation between Security of tenure and Frequency of AC meetings第58-59页
    4.5. Effect of Audit committees on Implementation of Audit Recommendations第59-64页
        4.5.1. Descriptive Statistics of predictor variables and AuditRecommendations第59-60页
        4.5.2. Correlation between Predictor and outcome variable第60-61页
        4.5.3. OLS Regression between predictor variable and outcome variable第61-64页
    INTERPRETATION第64-66页
CHAPTER FIVE: FINDINGS AND RECOMMENDATIONS第66-70页
    5.1. Findings第66-68页
        5.1.1. Characteristics and level of Compliance of Audit Committee's tothe National Audit Chamber act of 2011第66-67页
        5.1.2. Effect of characteristics of AC's on Implementation of AuditRecommendations第67-68页
        5.1.3. Effect of the relationship between AC and IAF on theimplementation of Recommendations第68页
    5.2. Conclusion第68-69页
    5.3. Suggestions and Contribution to the Literature第69页
    5.4. Recommendations and Implications for future Research第69-70页
REFERENCES第70-73页
APPENDIX A第73-75页

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