The purpose of this paper is to advance research in internal audit (IA) evaluation by developing an IA assessment model that considers interrelationships among specific factors used by external auditors to evaluate the strength of the IA function. The model is based on three factors identified by auditing expression of the model using the belief function… (More)
Acknowledgements: We would like to thank participants at the 2005 ABO Section MidYear Meeting for their helpful comments on an earlier version of the paper.
—The next-generation Internet promises to provide a fundamental shift in the underlying architecture to support dynamic deployment of network protocols. With the introduction of programmability and dynamic protocol deployment in routers, potential vulnerabilities and attacks are expected to increase. In this paper, we consider the problem of detecting… (More)
Large multi-echelon inventory systems usually consist of hundreds of thousands of stock keep units (SKU). Calculating inventory policies for each product is a computational burden that necessitates the need for more efficient policy setting techniques that reduce computational time and increases managerial convenience. The main objective of our research is… (More)
The purpose of this paper is to inform practitioners about leading research in the field of internal audit and corporate governance. There has been considerable progress in academic research towards the development of a decision aid for External Audit evaluation of the Internal Audit Function. Desai et al. (2009) developed a theoretical model of the… (More)