... Limited 2018 Emerald Publishing Limited Licensed re-use rights only Senior management Audit committee Internal audit effectiveness Regression analysis Internal audit stakeholders Drivers and measures Within a South African context, the internal audit profession has grown exponentially...

...Sri Beldona; Vernon E. Francis Purpose To develop, test and implement a sampling strategy for equipment auditing for a Fortune 100 company. Design/methodology/approach Regression analysis is applied to auditing of equipment for a large US corporation. Empirical data and test data sets...

... to absorb the loss (Wells, 1997). In a global economy and multinational trade, the trend of international fraud affects all countries (Vanasco, 1998). Financial statements Fraud Regression analysis Greece References to false financial statement (FFS) are increasingly frequent over the last...