Suchergebnisse

• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Staffing

  European Confederation of Institutes of Internal Auditing

  …A us tr ia 83 1. 2 1. 2 1. 2 1. 2 0 .0 2. 4 0 .0 1. 2 0 .0 1. 2 4. 8 4. 8 4. 8 B el gi um 92 0 .0 0 .0 0 .0 1. 1 1. 1 9. 8… …0 .0 1. 1 10 .9 2. 2 28 .3 2. 2 12 .0 B ul ga ri a 80 3. 8 3. 8 2. 5 2. 5 2. 5 1. 3 2. 5 0 .0 17 .5 6. 3 26 .3 7. 5 6. 3 C yp… …ru s 27 3. 7 7. 4 0 .0 3. 7 3. 7 7. 4 3. 7 0 .0 29 .6 11 .1 22 .2 22 .2 33 .3 C ze ch R ep ub lic 17 4 0 .0 2. 3 0 .0 1. 1 1… …. 7 3. 4 1. 7 0 .6 1. 1 2. 3 24 .7 10 .9 15 .5 Es to ni a 14 0 .0 0 .0 7. 1 7. 1 7. 1 0 .0 7. 1 7. 1 14 .3 14 .3 64 .3 28 .6 42… ….9 Fi nl an d 42 0 .0 2. 4 0 .0 4. 8 4. 8 4. 8 2. 4 0 .0 2. 4 0 .0 31 .0 9. 5 11 .9 Fr an ce 25 2 1. 2 1. 6 1. 2 1. 6 1. 2 8… …. 3 1. 6 1. 2 15 .1 2. 8 32 .1 7. 1 10 .7 G er m an y 12 7 0 .0 0 .8 3. 1 0 .8 0 .0 1. 6 0 .8 0 .0 0 .0 4. 7 4. 7 3. 1 2. 4 G… …re ec e 73 2. 7 0 .0 2. 7 2. 7 0 .0 2. 7 2. 7 1. 4 24 .7 6. 8 32 .9 11 .0 11 .0 It al y 44 0 0 .7 0 .9 0 .5 1. 1 1. 1 3. 4 2… …. 3 0 .2 1. 6 1. 8 7. 7 6. 8 7. 5 N et he rl an ds 99 0 .0 2. 0 0 .0 2. 0 0 .0 7. 1 0 .0 0 .0 10 .1 4. 0 34 .3 5. 1 8. 1 N or… …w ay 36 0 .0 0 .0 0 .0 0 .0 0 .0 2. 8 0 .0 0 .0 13 .9 5. 6 50 .0 2. 8 5. 6 Po la nd 86 1. 2 4. 7 2. 3 2. 3 3. 5 8. 1 2. 3… …1. 2 3. 5 8. 1 30 .2 19 .8 16 .3 Po rt ug al 11 9 0 .0 0 .8 0 .0 0 .8 0 .8 2. 5 0 .8 0 .0 5. 0 2. 5 31 .1 0 .8 5. 0 R om an…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Personal Background of Respondents

  European Confederation of Institutes of Internal Auditing

  …the respondents have a master degree in business, whereas 23% has a bachelor degree in business (cf. table 2). The proportion of respondents with a… …. 1.2 Highest Level of Education 21 Ta bl e 2: H ig he st L ev el o f F or m al E du ca tio n (% ) C ou nt ry To ta l N um be r… …B us in es s M as te r ot he r th an B us in es s D oc to ra l D eg re e O th er To ta l A us tr ia 94 23 .4 8. 5 2. 1 38… ….1 3. 2 12 .8 11 .7 10 0 .0 B el gi um 10 1 0 .0 8. 9 4. 0 57 .4 26 .7 2. 0 1. 0 10 0 .0 B ul ga ri a 71 0 .0 2. 8 1. 4 52 .1… …42 .3 1. 4 0 .0 10 0 .0 C yp ru s 28 7. 1 21 .4 10 .7 35 .7 10 .7 0 .0 14 .3 10 0 .0 C ze ch R ep ub lic 17 0 4. 1 2. 9 1. 8 52… ….6 2. 3 0 .0 10 0 .0 Fr an ce 26 8 2. 6 7. 5 5. 2 51 .5 27 .6 3. 4 2. 2 10 0 .0 G er m an y 14 6 7. 5 29 .5 3. 4 45 .2 8. 2 5… …10 0 .0 Po la nd 87 0 .0 0 .0 0 .0 57 .5 39 .1 1. 1 2. 3 10 0 .0 Po rt ug al 12 8 3. 9 21 .1 31 .3 25 .8 15 .6 0 .0 2. 3 10 0… ….0 R om an ia 41 2. 4 24 .4 17 .1 22 .0 34 .1 0 .0 0 .0 10 0 .0 Sp ai n 25 7 1. 6 40 .5 19 .5 27 .6 7. 4 2. 7 0 .8 10 0 .0 Sw ed… …en 67 4. 5 46 .3 13 .4 17 .9 9. 0 1. 5 7. 5 10 0 .0 Sw itz er la nd 33 9. 1 45 .5 6. 1 21 .2 6. 1 6. 1 6. 1 10 0 .0 Tu rk ey 87… …0 .0 27 .6 39 .1 13 .8 18 .4 1. 1 0 .0 10 0 .0 U K & Ir el an d 28 1 22 .4 19 .9 20 .3 19 .6 13 .2 1. 4 3. 2 10 0 .0 O ve ra…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Activities

  European Confederation of Institutes of Internal Auditing

  …Assistance Health. Safety and Environment Financial Auditing Information Risk Assessment A us tr ia 83 50 .6 42 .2 41 .0 71 .1 4. 8 32 .5 18… ….1 63 .9 18 .1 72 .3 54 .2 B el gi um 92 27 .2 52 .2 64 .1 59 .8 13 .0 42 .4 55 .4 44 .6 19 .6 58 .7 51 .1 B ul ga ri a 80 16 .3… ….4 29 .6 C ze ch R ep ub lic 17 4 10 .3 23 .6 33 .9 56 .9 3. 4 38 .5 74 .1 45 .4 11 .5 59 .2 48 .9 Es to ni a 14 14 .3 50 .0 42… ….9 50 .0 0 .0 57 .1 64 .3 57 .1 28 .6 35 .7 57 .1 Fi nl an d 42 26 .2 50 .0 59 .5 73 .8 9. 5 35 .7 47 .6 40 .5 23 .8 52 .4 57 .1… …Fr an ce 25 2 19 .4 36 .1 48 .8 52 .4 7. 5 48 .4 43 .7 20 .6 23 .8 52 .0 44 .0 G er m an y 12 7 43 .4 42 .5 49 .6 74 .0 10 .2 34… ….6 25 .2 51 .2 13 .4 71 .7 66 .1 G re ec e 73 27 .4 58 .9 64 .4 61 .6 16 .4 27 .4 38 .4 13 .7 17 .8 47 .9 28 .8 It al y 44 0 13… ….6 46 .6 59 .8 69 .8 11 .8 43 .2 51 .1 42 .0 20 .2 62 .0 53 .0 N et he rl an ds 99 22 .2 54 .5 76 .8 70 .7 14 .1 39 .4 41 .4 51… ….5 19 .2 56 .6 53 .5 N or w ay 36 36 .1 66 .7 80 .6 52 .8 8. 3 55 .6 63 .9 38 .9 19 .4 33 .3 44 .4 Po la nd 86 22 .1 30 .2 48 .8… …64 .0 3. 5 29 .1 32 .6 40 .7 15 .1 52 .3 54 .7 Po rt ug al 11 9 9. 2 34 .5 35 .3 39 .5 5. 0 22 .7 29 .4 52 .9 19 .3 41 .2 40 .3 R… …46 .8 U K & Ir el an d 25 3 23 .3 36 .8 67 .2 70 .4 7. 5 37 .2 37 .9 43 .9 26 .5 75 .5 54 .5 O ve ra ll A ve ra ge 2, 46 6 22…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Tools, Skills and Competencies

  European Confederation of Institutes of Internal Auditing

  …. Internal Audit Tools 1 = Not Used, 2 = Moderately Used, 3 = Average Use, 4 = Very Much Used, 5 = Extensively Used Table 50: Current Use of Internal Audit… …1.93 2.26 1.88 3.26 Overall Average 3.21 1.99 2.32 2.50 2.21 2.28 2.29 3.36 7 Tools, Skills and Competencies 104 1 = Not Used, 2 = Moderately Used… …; • Total quality management techniques. 1 = Not Used, 2 = Moderately Used, 3 = Average Use, 4 = Very Much Used, 5 = Extensively Used Table 51… …52 .2 58 .7 34 .8 30 .4 23 .9 B el gi um 19 68 .4 42 .1 47 .4 63 .2 10 .5 26 .3 47 .4 36 .8 31 .6 21 .1 52 .6 68 .4 42 .1 42 .1… ….0 66 .1 44 .1 71 .2 27 .1 50 .8 44 .1 47 .5 22 .0 50 .8 32 .2 55 .9 64 .4 42 .4 39 .0 45 .8 Es to ni a 6 83 .3 33 .3 33 .3 66 .7… …30 .8 0 .0 7. 7 15 .4 61 .5 38 .5 30 .8 61 .5 Fr an ce 74 79 .7 58 .1 43 .2 67 .6 9. 5 28 .4 41 .9 43 .2 21 .6 23 .0 48 .6 56 .8… …78 .4 45 .9 16 .2 20 .3 G er m an y 36 66 .7 47 .2 38 .9 63 .9 8. 3 36 .1 25 .0 47 .2 22 .2 27 .8 30 .6 47 .2 55 .6 27 .8 25 .0… …74 .8 58 .9 62 .6 83 .2 20 .6 26 .2 34 .6 37 .4 32 .7 28 .0 43 .0 66 .4 50 .5 43 .0 41 .1 52 .3 N et he rl an ds 26 73 .1 65 .4… …73 .1 80 .8 11 .5 11 .5 23 .1 23 .1 30 .8 30 .8 19 .2 46 .2 57 .7 57 .7 50 .0 69 .2 N or w ay 10 80 .0 50 .0 50 .0 60 .0 40 .0 40… ….0 50 .0 25 .0 Sp ai n 83 84 .3 63 .9 59 .0 73 .5 16 .9 21 .7 30 .1 32 .5 31 .3 28 .9 31 .3 62 .7 55 .4 38 .6 36 .1 42 .2 Sw ed…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Function

  European Confederation of Institutes of Internal Auditing

  …r of R es po nd en ts 0- 5 Ye ar s 5- 10 Y ea rs 11 -1 5Y ea rs 16 -2 0 Ye ar s 21 -2 5 Ye ar s M or e th an 2 5… ….1 28 .1 61 .5 26 .0 87 .5 41 .7 60 .4 B el gi um 10 2 62 .7 82 .4 72 .5 90 .2 75 .5 71 .6 82 .4 88 .2 63 .7 85 .3 B ul ga ri a… …86 18 .6 43 .0 4. 7 40 .7 33 .7 44 .2 50 .0 62 .8 34 .9 38 .4 C yp ru s 29 48 .3 51 .7 44 .8 69 .0 41 .4 37 .9 48 .3 75 .9 20 .7… …44 .8 C ze ch R ep ub lic 18 6 39 .2 62 .9 22 .6 78 .5 17 .2 66 .7 73 .7 86 .0 64 .0 69 .4 Es to ni a 15 33 .3 73 .3 26 .7 93 .3… …46 .7 73 .3 53 .3 86 .7 40 .0 80 .0 Fi nl an d 43 58 .1 86 .0 37 .2 69 .8 46 .5 46 .5 55 .8 83 .7 27 .9 60 .5 Fr an ce 28 1 34 .9… …65 .1 49 .8 78 .3 74 .7 53 .4 64 .4 86 .8 35 .9 65 .1 G er m an y 15 7 43 .9 66 .9 35 .0 68 .2 34 .4 71 .3 51 .6 77 .1 57 .3 69… ….4 G re ec e 78 50 .0 48 .7 39 .7 69 .2 50 .0 56 .4 52 .6 76 .9 30 .8 50 .0 It al y 49 4 53 .0 52 .0 42 .7 54 .9 67 .0 55 .1 77… ….9 78 .1 32 .2 63 .6 N et he rl an ds 11 3 65 .5 76 .1 63 .7 84 .1 69 .0 75 .2 84 .1 92 .9 55 .8 81 .4 N or w ay 45 64 .4 88 .9… …al 13 6 33 .8 48 .5 39 .7 54 .4 47 .8 44 .1 54 .4 78 .7 24 .3 54 .4 R om an ia 72 15 .3 37 .5 13 .9 43 .1 29 .2 36 .1 40 .3 43 .1… …27 .8 40 .3 Sp ai n 26 1 58 .2 76 .6 56 .7 67 .8 52 .9 66 .3 66 .7 88 .9 42 .5 70 .5 Sw ed en 68 45 .6 79 .4 42 .6 82 .4 36 .8 57…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Organizational Characteristics

  European Confederation of Institutes of Internal Auditing

  …33 2 Organizational Characteristics In the second section of the questionnaire, all respondents were asked to indicate the type of organization… …33.9 25.0 25.7 3.7 2.6 100.0 2 Organizational Characteristics 34 When comparing all 21 countries, we notice: • a high percentage of service… …high percentage of manufacturing companies in Finland, Germany, Italy, Nor- way and Turkey. 2 Organizational Characteristics 36 Table 12: Industry…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Auditing Standards

  European Confederation of Institutes of Internal Auditing

  …po nd en ts Sc he du le d to b e co m pl et ed p ri or to Ja nu ar y 1, 2 00 7 bu t n ot y et c om pl et ed W ith… …in th e la st 1 2 m on th s 1- 3 ye ar s ag o 4- 5 ye ar s ag o A n in te rn al r ev ie w m or e th an 5 y ea rs… …(%) Country To ta l N um be r of R es po nd en ts Sc he du le d to b e co m pl et ed p ri or to Ja nu ar y 1, 2 00 7 bu…
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Emerging Issues

  European Confederation of Institutes of Internal Auditing

  …Next 3 years (part 2) (%) Country To ta l N um be r of R es po nd en ts Alignment of strategy and performance measures Benchmarking…