27--2011

415

)70 (

)65 (

)ANOVA ()T- test ( )F-test (

--

416

Introduction

2008

Committee on Banking) Regulations and Supervisory Practices (

1988

2001

2006

(RBIA) Risk-

Based Internal Audit

27--2011

417

81

2009

Research Problem Definition

418

2

1-

2-

Literature Review

1Anjan Kumer Roy 2008

2 1

Risk-Based

Internal Audit (RBIA)

2006

1 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

27--2011

419

- RBIA

- RBIA

- RBIA

2

RBIA

2

Vejay Khanna 2008

1

2

)RBIA Risk- Based Internal Audit (

RBIA

-

1 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

420

-

3 IIA 2006

Risk Assessment Practices

Survey1

291

50

7

63

58

4 Andreas G Koutoupis and Anastasios Tsamis 2009

2

1 wwwIIAcom 2 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers 1-2 May

416

Introduction

2008

Committee on Banking) Regulations and Supervisory Practices (

1988

2001

2006

(RBIA) Risk-

Based Internal Audit

27--2011

417

81

2009

Research Problem Definition

418

2

1-

2-

Literature Review

1Anjan Kumer Roy 2008

2 1

Risk-Based

Internal Audit (RBIA)

2006

1 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

27--2011

419

- RBIA

- RBIA

- RBIA

2

RBIA

2

Vejay Khanna 2008

1

2

)RBIA Risk- Based Internal Audit (

RBIA

-

1 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

420

-

3 IIA 2006

Risk Assessment Practices

Survey1

291

50

7

63

58

4 Andreas G Koutoupis and Anastasios Tsamis 2009

2

1 wwwIIAcom 2 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers 1-2 May

27--2011

417

81

2009

Research Problem Definition

418

2

1-

2-

Literature Review

1Anjan Kumer Roy 2008

2 1

Risk-Based

Internal Audit (RBIA)

2006

1 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

27--2011

419

- RBIA

- RBIA

- RBIA

2

RBIA

2

Vejay Khanna 2008

1

2

)RBIA Risk- Based Internal Audit (

RBIA

-

1 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

420

-

3 IIA 2006

Risk Assessment Practices

Survey1

291

50

7

63

58

4 Andreas G Koutoupis and Anastasios Tsamis 2009

2

1 wwwIIAcom 2 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers 1-2 May

418

2

1-

2-

Literature Review

1Anjan Kumer Roy 2008

2 1

Risk-Based

Internal Audit (RBIA)

2006

1 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

27--2011

419

- RBIA

- RBIA

- RBIA

2

RBIA

2

Vejay Khanna 2008

1

2

)RBIA Risk- Based Internal Audit (

RBIA

-

1 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

420

-

3 IIA 2006

Risk Assessment Practices

Survey1

291

50

7

63

58

4 Andreas G Koutoupis and Anastasios Tsamis 2009

2

1 wwwIIAcom 2 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers 1-2 May

27--2011

419

- RBIA

- RBIA

- RBIA

2

RBIA

2

Vejay Khanna 2008

1

2

)RBIA Risk- Based Internal Audit (

RBIA

-

1 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

420

-

3 IIA 2006

Risk Assessment Practices

Survey1

291

50

7

63

58

4 Andreas G Koutoupis and Anastasios Tsamis 2009

2

1 wwwIIAcom 2 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers 1-2 May

420

-

3 IIA 2006

Risk Assessment Practices

Survey1

291

50

7

63

58

4 Andreas G Koutoupis and Anastasios Tsamis 2009

2

1 wwwIIAcom 2 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers 1-2 May

27--2011

421

RBIA

RBIA

2

mechanism to

work

5 Natalia Kotchetova Thomas M Kozloski William F Messier Jr

20062006

1

134

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

422

12008

1

)2 (

)62 (

)10 (

90

-

-

-

External Credit Agencies

1 2008

36

27--2011

423

2

2007

1

)138 (

)30 (SPSS

)91(

)96()92(

)91()89(

)88(

2004

)COSO (The Committee of Sponsoring Organizations

32008

2

1

2007

22008

424

-

-

27--2011

425

4 2008

1

1-

2-

12006

282

426

5 2005

1

50

1-

2-

1 2005

36

27--2011

427

)Vejay

Khanna 2008()2008(

The Importance of Research

Research Purposes

1-

428

2-

3-

Generation of Hypothesis

1-

2-

Research Methodology

1

2

3

4

5

27--2011

429

Research Population

)70 (

Random Sampling Technique

)65 ()93(

Data Collection

-

-

-

)

430

(

- )1- 13 (

- )

14- 23(

- )24-27(

- )28-33(

5)4 ()3 (

)2 ()1 (

)Cronbach Alpha ()777(

Data Analysis

SPSS

Mean) (Standard Deviation) (

)T-test ()F (

)Analyses of Variance- ANOVA (

27--2011

431

Theoretical Framework

The Institute of Internal Auditors

Risk ManagementControl

Governance Processes 1

IIA)

20102020 (

2001

)47 (

2

II

1- Control Environment

3

1 2007

47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey

432

- Integrity amp Ethical Values

Code of ConductThe Tone

at The Top

- Commitment to Competence

- Human Resource Policies amp Practices

- Assignment of Authority amp Responsibility

- Management Philosophy amp Operating Style

- 1

Board of Directors amp Executive management and Audit Committee Participation

1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55

27--2011

433

- Organizational Structure

2- Risk Assessment

1

3-

Control Activities

4-

Information amp Communication

2

1 2004 2353 2 2005

36

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

27--2011

423

2

2007

1

)138 (

)30 (SPSS

)91(

)96()92(

)91()89(

)88(

2004

)COSO (The Committee of Sponsoring Organizations

32008

2

1

2007

22008

424

-

-

27--2011

425

4 2008

1

1-

2-

12006

282

426

5 2005

1

50

1-

2-

1 2005

36

27--2011

427

)Vejay

Khanna 2008()2008(

The Importance of Research

Research Purposes

1-

428

2-

3-

Generation of Hypothesis

1-

2-

Research Methodology

1

2

3

4

5

27--2011

429

Research Population

)70 (

Random Sampling Technique

)65 ()93(

Data Collection

-

-

-

)

430

(

- )1- 13 (

- )

14- 23(

- )24-27(

- )28-33(

5)4 ()3 (

)2 ()1 (

)Cronbach Alpha ()777(

Data Analysis

SPSS

Mean) (Standard Deviation) (

)T-test ()F (

)Analyses of Variance- ANOVA (

27--2011

431

Theoretical Framework

The Institute of Internal Auditors

Risk ManagementControl

Governance Processes 1

IIA)

20102020 (

2001

)47 (

2

II

1- Control Environment

3

1 2007

47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey

432

- Integrity amp Ethical Values

Code of ConductThe Tone

at The Top

- Commitment to Competence

- Human Resource Policies amp Practices

- Assignment of Authority amp Responsibility

- Management Philosophy amp Operating Style

- 1

Board of Directors amp Executive management and Audit Committee Participation

1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55

27--2011

433

- Organizational Structure

2- Risk Assessment

1

3-

Control Activities

4-

Information amp Communication

2

1 2004 2353 2 2005

36

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

424

-

-

27--2011

425

4 2008

1

1-

2-

12006

282

426

5 2005

1

50

1-

2-

1 2005

36

27--2011

427

)Vejay

Khanna 2008()2008(

The Importance of Research

Research Purposes

1-

428

2-

3-

Generation of Hypothesis

1-

2-

Research Methodology

1

2

3

4

5

27--2011

429

Research Population

)70 (

Random Sampling Technique

)65 ()93(

Data Collection

-

-

-

)

430

(

- )1- 13 (

- )

14- 23(

- )24-27(

- )28-33(

5)4 ()3 (

)2 ()1 (

)Cronbach Alpha ()777(

Data Analysis

SPSS

Mean) (Standard Deviation) (

)T-test ()F (

)Analyses of Variance- ANOVA (

27--2011

431

Theoretical Framework

The Institute of Internal Auditors

Risk ManagementControl

Governance Processes 1

IIA)

20102020 (

2001

)47 (

2

II

1- Control Environment

3

1 2007

47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey

432

- Integrity amp Ethical Values

Code of ConductThe Tone

at The Top

- Commitment to Competence

- Human Resource Policies amp Practices

- Assignment of Authority amp Responsibility

- Management Philosophy amp Operating Style

- 1

Board of Directors amp Executive management and Audit Committee Participation

1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55

27--2011

433

- Organizational Structure

2- Risk Assessment

1

3-

Control Activities

4-

Information amp Communication

2

1 2004 2353 2 2005

36

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

27--2011

425

4 2008

1

1-

2-

12006

282

426

5 2005

1

50

1-

2-

1 2005

36

27--2011

427

)Vejay

Khanna 2008()2008(

The Importance of Research

Research Purposes

1-

428

2-

3-

Generation of Hypothesis

1-

2-

Research Methodology

1

2

3

4

5

27--2011

429

Research Population

)70 (

Random Sampling Technique

)65 ()93(

Data Collection

-

-

-

)

430

(

- )1- 13 (

- )

14- 23(

- )24-27(

- )28-33(

5)4 ()3 (

)2 ()1 (

)Cronbach Alpha ()777(

Data Analysis

SPSS

Mean) (Standard Deviation) (

)T-test ()F (

)Analyses of Variance- ANOVA (

27--2011

431

Theoretical Framework

The Institute of Internal Auditors

Risk ManagementControl

Governance Processes 1

IIA)

20102020 (

2001

)47 (

2

II

1- Control Environment

3

1 2007

47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey

432

- Integrity amp Ethical Values

Code of ConductThe Tone

at The Top

- Commitment to Competence

- Human Resource Policies amp Practices

- Assignment of Authority amp Responsibility

- Management Philosophy amp Operating Style

- 1

Board of Directors amp Executive management and Audit Committee Participation

1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55

27--2011

433

- Organizational Structure

2- Risk Assessment

1

3-

Control Activities

4-

Information amp Communication

2

1 2004 2353 2 2005

36

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

426

5 2005

1

50

1-

2-

1 2005

36

27--2011

427

)Vejay

Khanna 2008()2008(

The Importance of Research

Research Purposes

1-

428

2-

3-

Generation of Hypothesis

1-

2-

Research Methodology

1

2

3

4

5

27--2011

429

Research Population

)70 (

Random Sampling Technique

)65 ()93(

Data Collection

-

-

-

)

430

(

- )1- 13 (

- )

14- 23(

- )24-27(

- )28-33(

5)4 ()3 (

)2 ()1 (

)Cronbach Alpha ()777(

Data Analysis

SPSS

Mean) (Standard Deviation) (

)T-test ()F (

)Analyses of Variance- ANOVA (

27--2011

431

Theoretical Framework

The Institute of Internal Auditors

Risk ManagementControl

Governance Processes 1

IIA)

20102020 (

2001

)47 (

2

II

1- Control Environment

3

1 2007

47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey

432

- Integrity amp Ethical Values

Code of ConductThe Tone

at The Top

- Commitment to Competence

- Human Resource Policies amp Practices

- Assignment of Authority amp Responsibility

- Management Philosophy amp Operating Style

- 1

Board of Directors amp Executive management and Audit Committee Participation

1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55

27--2011

433

- Organizational Structure

2- Risk Assessment

1

3-

Control Activities

4-

Information amp Communication

2

1 2004 2353 2 2005

36

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

27--2011

427

)Vejay

Khanna 2008()2008(

The Importance of Research

Research Purposes

1-

428

2-

3-

Generation of Hypothesis

1-

2-

Research Methodology

1

2

3

4

5

27--2011

429

Research Population

)70 (

Random Sampling Technique

)65 ()93(

Data Collection

-

-

-

)

430

(

- )1- 13 (

- )

14- 23(

- )24-27(

- )28-33(

5)4 ()3 (

)2 ()1 (

)Cronbach Alpha ()777(

Data Analysis

SPSS

Mean) (Standard Deviation) (

)T-test ()F (

)Analyses of Variance- ANOVA (

27--2011

431

Theoretical Framework

The Institute of Internal Auditors

Risk ManagementControl

Governance Processes 1

IIA)

20102020 (

2001

)47 (

2

II

1- Control Environment

3

1 2007

47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey

432

- Integrity amp Ethical Values

Code of ConductThe Tone

at The Top

- Commitment to Competence

- Human Resource Policies amp Practices

- Assignment of Authority amp Responsibility

- Management Philosophy amp Operating Style

- 1

Board of Directors amp Executive management and Audit Committee Participation

1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55

27--2011

433

- Organizational Structure

2- Risk Assessment

1

3-

Control Activities

4-

Information amp Communication

2

1 2004 2353 2 2005

36

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

428

2-

3-

Generation of Hypothesis

1-

2-

Research Methodology

1

2

3

4

5

27--2011

429

Research Population

)70 (

Random Sampling Technique

)65 ()93(

Data Collection

-

-

-

)

430

(

- )1- 13 (

- )

14- 23(

- )24-27(

- )28-33(

5)4 ()3 (

)2 ()1 (

)Cronbach Alpha ()777(

Data Analysis

SPSS

Mean) (Standard Deviation) (

)T-test ()F (

)Analyses of Variance- ANOVA (

27--2011

431

Theoretical Framework

The Institute of Internal Auditors

Risk ManagementControl

Governance Processes 1

IIA)

20102020 (

2001

)47 (

2

II

1- Control Environment

3

1 2007

47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey

432

- Integrity amp Ethical Values

Code of ConductThe Tone

at The Top

- Commitment to Competence

- Human Resource Policies amp Practices

- Assignment of Authority amp Responsibility

- Management Philosophy amp Operating Style

- 1

Board of Directors amp Executive management and Audit Committee Participation

1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55

27--2011

433

- Organizational Structure

2- Risk Assessment

1

3-

Control Activities

4-

Information amp Communication

2

1 2004 2353 2 2005

36

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

27--2011

429

Research Population

)70 (

Random Sampling Technique

)65 ()93(

Data Collection

-

-

-

)

430

(

- )1- 13 (

- )

14- 23(

- )24-27(

- )28-33(

5)4 ()3 (

)2 ()1 (

)Cronbach Alpha ()777(

Data Analysis

SPSS

Mean) (Standard Deviation) (

)T-test ()F (

)Analyses of Variance- ANOVA (

27--2011

431

Theoretical Framework

The Institute of Internal Auditors

Risk ManagementControl

Governance Processes 1

IIA)

20102020 (

2001

)47 (

2

II

1- Control Environment

3

1 2007

47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey

432

- Integrity amp Ethical Values

Code of ConductThe Tone

at The Top

- Commitment to Competence

- Human Resource Policies amp Practices

- Assignment of Authority amp Responsibility

- Management Philosophy amp Operating Style

- 1

Board of Directors amp Executive management and Audit Committee Participation

1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55

27--2011

433

- Organizational Structure

2- Risk Assessment

1

3-

Control Activities

4-

Information amp Communication

2

1 2004 2353 2 2005

36

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

430

(

- )1- 13 (

- )

14- 23(

- )24-27(

- )28-33(

5)4 ()3 (

)2 ()1 (

)Cronbach Alpha ()777(

Data Analysis

SPSS

Mean) (Standard Deviation) (

)T-test ()F (

)Analyses of Variance- ANOVA (

27--2011

431

Theoretical Framework

The Institute of Internal Auditors

Risk ManagementControl

Governance Processes 1

IIA)

20102020 (

2001

)47 (

2

II

1- Control Environment

3

1 2007

47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey

432

- Integrity amp Ethical Values

Code of ConductThe Tone

at The Top

- Commitment to Competence

- Human Resource Policies amp Practices

- Assignment of Authority amp Responsibility

- Management Philosophy amp Operating Style

- 1

Board of Directors amp Executive management and Audit Committee Participation

1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55

27--2011

433

- Organizational Structure

2- Risk Assessment

1

3-

Control Activities

4-

Information amp Communication

2

1 2004 2353 2 2005

36

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

27--2011

431

Theoretical Framework

The Institute of Internal Auditors

Risk ManagementControl

Governance Processes 1

IIA)

20102020 (

2001

)47 (

2

II

1- Control Environment

3

1 2007

47 2 Anjan Kumer Roy 2008 Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly pp 5-8 3 Basel Committee on Banking Supervision August 2002 Internal audit in banks and the supervisor s relationship with auditorsA survey

432

- Integrity amp Ethical Values

Code of ConductThe Tone

at The Top

- Commitment to Competence

- Human Resource Policies amp Practices

- Assignment of Authority amp Responsibility

- Management Philosophy amp Operating Style

- 1

Board of Directors amp Executive management and Audit Committee Participation

1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55

27--2011

433

- Organizational Structure

2- Risk Assessment

1

3-

Control Activities

4-

Information amp Communication

2

1 2004 2353 2 2005

36

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

432

- Integrity amp Ethical Values

Code of ConductThe Tone

at The Top

- Commitment to Competence

- Human Resource Policies amp Practices

- Assignment of Authority amp Responsibility

- Management Philosophy amp Operating Style

- 1

Board of Directors amp Executive management and Audit Committee Participation

1 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May pp53-55

27--2011

433

- Organizational Structure

2- Risk Assessment

1

3-

Control Activities

4-

Information amp Communication

2

1 2004 2353 2 2005

36

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

27--2011

433

- Organizational Structure

2- Risk Assessment

1

3-

Control Activities

4-

Information amp Communication

2

1 2004 2353 2 2005

36

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

434

5-

Monitoring

Ongoing Monitoring Activities

Separate Evaluations

1

2

-

-

-

Exposure Level

-

-

)IIA( 1

1 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing - an Integrated Approach Published by Juta and Company Limited p43 2 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley pp10-30

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

27--2011

435

-

)1-5

1-7

1-10 (

2

-

1 -

2 -

-

1 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom pp4-6

2 2007

22

436

-

-

3 -

4 -

)1 ()12(

1

1 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue of Internal Auditors The Institute of Internal Auditors

27--2011

437

-

-

)(

- )

(

-

-

--

-

-

-

-

wwwtheiiaorg Altamonte Springs Florida April pp67-72

438

Statistical Analyses and Hypotheses Test

-

SPSS)1 (

)1 (

1-

42 65

12 18

9 14

2 3

65 100

2-

3

7 11

3-5

21 32

5

37 57

65 100

3-

1 2

2 3

7 11

12 18

10 15

33 51

65 100

65 18 14

3

11 332 3-5

557

27--2011

439

51 15 18 11

3 2

-

2

)3 (

)3 (

)1-5(

2

228 107

203 094

288 100

323 078

2605 1060

)2 (

2605106

137 357) ()1 (

)9 (

440

189

212)14 (

193-355

)26 (

)24 (

)-- (

287 383)34 (

)31 (

-

)T ((One Samples T-test))5 (

27--2011

441

)T ()-1182 (

)T () 2262(5

)-42 (

)2 (106

)3 (T-test

)

(

)T ()T (

)3( )T (

T T

-1524 2262 64 -072

-2352 2262 64 -098

-186 2262 64 -012

121 2262 64 012

-1182 2262 64 -042

)

005(

4-5 )F (

)0963 1477()275 315 (

442

)005 ()3 61 ( )2 62()F (

)04290236 (

)005(

6

)F ()9620 (

)236 ()005 ()559(

F) 000 (

)005(

)4 ( )ANOVA (

)F(

0088 3 0264

0148 61 9013

0620 0596

64 9277

0109 3 0328

0110 61 6715

403 992

64 7042

0109 3 0326

0278 61 16938

0760 0391

64 17263

0003 3 7965

0500 61 30508

0003 5309

64 38473

0078 3 0234

0083 61 5080

0429 0936

64 5314

)

005(

27--2011

443

)5 ( )ANOVA (

)F(

0045 2 0091

0148 62 9186

0737 0306

64 9277

0003 2 0005

0113 62 7037

0977 0024

64 7042

0110 2 0221

0275 62 17043

0671 0402

64 17263

1073 2 2146

0586 62 36326

0169 1832

64 38473

0121 2 0242

0082 62 5072

0236 1477

64 5314

)

005(

)6 ( )ANOVA (

)F(

0315 5 1577

0131 59 7700

0046 2416 64 9277

0220 5 1098

0101 59 5944

0068 2180 64 7042

0225 5 1124

0274 59 16140

0539 821 64 17263

6568 5 32840

0095 59 5632

0000 68804 64 38473

0477 5 2387

0050 59 2927

0000 9620 64 5314

)

005(

444

-

-

-

-

-

COSO) (The

Committee of Sponsoring Organizations

27--2011

445

-

-

-

446

1 2005

2 2004 -2

3 2004

4 2007

5 2002

6 2005

36

7 2008

36

8 2006

282

27--2011

447

9 2007

10

11

2007

-

Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit

Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May

14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova

15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -

an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The

Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1

18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)

19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas

21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

27--2011

437

-

-

)(

- )

(

-

-

--

-

-

-

-

wwwtheiiaorg Altamonte Springs Florida April pp67-72

438

Statistical Analyses and Hypotheses Test

-

SPSS)1 (

)1 (

1-

42 65

12 18

9 14

2 3

65 100

2-

3

7 11

3-5

21 32

5

37 57

65 100

3-

1 2

2 3

7 11

12 18

10 15

33 51

65 100

65 18 14

3

11 332 3-5

557

27--2011

439

51 15 18 11

3 2

-

2

)3 (

)3 (

)1-5(

2

228 107

203 094

288 100

323 078

2605 1060

)2 (

2605106

137 357) ()1 (

)9 (

440

189

212)14 (

193-355

)26 (

)24 (

)-- (

287 383)34 (

)31 (

-

)T ((One Samples T-test))5 (

27--2011

441

)T ()-1182 (

)T () 2262(5

)-42 (

)2 (106

)3 (T-test

)

(

)T ()T (

)3( )T (

T T

-1524 2262 64 -072

-2352 2262 64 -098

-186 2262 64 -012

121 2262 64 012

-1182 2262 64 -042

)

005(

4-5 )F (

)0963 1477()275 315 (

442

)005 ()3 61 ( )2 62()F (

)04290236 (

)005(

6

)F ()9620 (

)236 ()005 ()559(

F) 000 (

)005(

)4 ( )ANOVA (

)F(

0088 3 0264

0148 61 9013

0620 0596

64 9277

0109 3 0328

0110 61 6715

403 992

64 7042

0109 3 0326

0278 61 16938

0760 0391

64 17263

0003 3 7965

0500 61 30508

0003 5309

64 38473

0078 3 0234

0083 61 5080

0429 0936

64 5314

)

005(

27--2011

443

)5 ( )ANOVA (

)F(

0045 2 0091

0148 62 9186

0737 0306

64 9277

0003 2 0005

0113 62 7037

0977 0024

64 7042

0110 2 0221

0275 62 17043

0671 0402

64 17263

1073 2 2146

0586 62 36326

0169 1832

64 38473

0121 2 0242

0082 62 5072

0236 1477

64 5314

)

005(

)6 ( )ANOVA (

)F(

0315 5 1577

0131 59 7700

0046 2416 64 9277

0220 5 1098

0101 59 5944

0068 2180 64 7042

0225 5 1124

0274 59 16140

0539 821 64 17263

6568 5 32840

0095 59 5632

0000 68804 64 38473

0477 5 2387

0050 59 2927

0000 9620 64 5314

)

005(

444

-

-

-

-

-

COSO) (The

Committee of Sponsoring Organizations

27--2011

445

-

-

-

446

1 2005

2 2004 -2

3 2004

4 2007

5 2002

6 2005

36

7 2008

36

8 2006

282

27--2011

447

9 2007

10

11

2007

-

Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit

Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May

14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova

15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -

an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The

Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1

18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)

19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas

21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

438

Statistical Analyses and Hypotheses Test

-

SPSS)1 (

)1 (

1-

42 65

12 18

9 14

2 3

65 100

2-

3

7 11

3-5

21 32

5

37 57

65 100

3-

1 2

2 3

7 11

12 18

10 15

33 51

65 100

65 18 14

3

11 332 3-5

557

27--2011

439

51 15 18 11

3 2

-

2

)3 (

)3 (

)1-5(

2

228 107

203 094

288 100

323 078

2605 1060

)2 (

2605106

137 357) ()1 (

)9 (

440

189

212)14 (

193-355

)26 (

)24 (

)-- (

287 383)34 (

)31 (

-

)T ((One Samples T-test))5 (

27--2011

441

)T ()-1182 (

)T () 2262(5

)-42 (

)2 (106

)3 (T-test

)

(

)T ()T (

)3( )T (

T T

-1524 2262 64 -072

-2352 2262 64 -098

-186 2262 64 -012

121 2262 64 012

-1182 2262 64 -042

)

005(

4-5 )F (

)0963 1477()275 315 (

442

)005 ()3 61 ( )2 62()F (

)04290236 (

)005(

6

)F ()9620 (

)236 ()005 ()559(

F) 000 (

)005(

)4 ( )ANOVA (

)F(

0088 3 0264

0148 61 9013

0620 0596

64 9277

0109 3 0328

0110 61 6715

403 992

64 7042

0109 3 0326

0278 61 16938

0760 0391

64 17263

0003 3 7965

0500 61 30508

0003 5309

64 38473

0078 3 0234

0083 61 5080

0429 0936

64 5314

)

005(

27--2011

443

)5 ( )ANOVA (

)F(

0045 2 0091

0148 62 9186

0737 0306

64 9277

0003 2 0005

0113 62 7037

0977 0024

64 7042

0110 2 0221

0275 62 17043

0671 0402

64 17263

1073 2 2146

0586 62 36326

0169 1832

64 38473

0121 2 0242

0082 62 5072

0236 1477

64 5314

)

005(

)6 ( )ANOVA (

)F(

0315 5 1577

0131 59 7700

0046 2416 64 9277

0220 5 1098

0101 59 5944

0068 2180 64 7042

0225 5 1124

0274 59 16140

0539 821 64 17263

6568 5 32840

0095 59 5632

0000 68804 64 38473

0477 5 2387

0050 59 2927

0000 9620 64 5314

)

005(

444

-

-

-

-

-

COSO) (The

Committee of Sponsoring Organizations

27--2011

445

-

-

-

446

1 2005

2 2004 -2

3 2004

4 2007

5 2002

6 2005

36

7 2008

36

8 2006

282

27--2011

447

9 2007

10

11

2007

-

Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit

Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May

14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova

15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -

an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The

Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1

18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)

19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas

21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

27--2011

439

51 15 18 11

3 2

-

2

)3 (

)3 (

)1-5(

2

228 107

203 094

288 100

323 078

2605 1060

)2 (

2605106

137 357) ()1 (

)9 (

440

189

212)14 (

193-355

)26 (

)24 (

)-- (

287 383)34 (

)31 (

-

)T ((One Samples T-test))5 (

27--2011

441

)T ()-1182 (

)T () 2262(5

)-42 (

)2 (106

)3 (T-test

)

(

)T ()T (

)3( )T (

T T

-1524 2262 64 -072

-2352 2262 64 -098

-186 2262 64 -012

121 2262 64 012

-1182 2262 64 -042

)

005(

4-5 )F (

)0963 1477()275 315 (

442

)005 ()3 61 ( )2 62()F (

)04290236 (

)005(

6

)F ()9620 (

)236 ()005 ()559(

F) 000 (

)005(

)4 ( )ANOVA (

)F(

0088 3 0264

0148 61 9013

0620 0596

64 9277

0109 3 0328

0110 61 6715

403 992

64 7042

0109 3 0326

0278 61 16938

0760 0391

64 17263

0003 3 7965

0500 61 30508

0003 5309

64 38473

0078 3 0234

0083 61 5080

0429 0936

64 5314

)

005(

27--2011

443

)5 ( )ANOVA (

)F(

0045 2 0091

0148 62 9186

0737 0306

64 9277

0003 2 0005

0113 62 7037

0977 0024

64 7042

0110 2 0221

0275 62 17043

0671 0402

64 17263

1073 2 2146

0586 62 36326

0169 1832

64 38473

0121 2 0242

0082 62 5072

0236 1477

64 5314

)

005(

)6 ( )ANOVA (

)F(

0315 5 1577

0131 59 7700

0046 2416 64 9277

0220 5 1098

0101 59 5944

0068 2180 64 7042

0225 5 1124

0274 59 16140

0539 821 64 17263

6568 5 32840

0095 59 5632

0000 68804 64 38473

0477 5 2387

0050 59 2927

0000 9620 64 5314

)

005(

444

-

-

-

-

-

COSO) (The

Committee of Sponsoring Organizations

27--2011

445

-

-

-

446

1 2005

2 2004 -2

3 2004

4 2007

5 2002

6 2005

36

7 2008

36

8 2006

282

27--2011

447

9 2007

10

11

2007

-

Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit

Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May

14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova

15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -

an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The

Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1

18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)

19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas

21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

440

189

212)14 (

193-355

)26 (

)24 (

)-- (

287 383)34 (

)31 (

-

)T ((One Samples T-test))5 (

27--2011

441

)T ()-1182 (

)T () 2262(5

)-42 (

)2 (106

)3 (T-test

)

(

)T ()T (

)3( )T (

T T

-1524 2262 64 -072

-2352 2262 64 -098

-186 2262 64 -012

121 2262 64 012

-1182 2262 64 -042

)

005(

4-5 )F (

)0963 1477()275 315 (

442

)005 ()3 61 ( )2 62()F (

)04290236 (

)005(

6

)F ()9620 (

)236 ()005 ()559(

F) 000 (

)005(

)4 ( )ANOVA (

)F(

0088 3 0264

0148 61 9013

0620 0596

64 9277

0109 3 0328

0110 61 6715

403 992

64 7042

0109 3 0326

0278 61 16938

0760 0391

64 17263

0003 3 7965

0500 61 30508

0003 5309

64 38473

0078 3 0234

0083 61 5080

0429 0936

64 5314

)

005(

27--2011

443

)5 ( )ANOVA (

)F(

0045 2 0091

0148 62 9186

0737 0306

64 9277

0003 2 0005

0113 62 7037

0977 0024

64 7042

0110 2 0221

0275 62 17043

0671 0402

64 17263

1073 2 2146

0586 62 36326

0169 1832

64 38473

0121 2 0242

0082 62 5072

0236 1477

64 5314

)

005(

)6 ( )ANOVA (

)F(

0315 5 1577

0131 59 7700

0046 2416 64 9277

0220 5 1098

0101 59 5944

0068 2180 64 7042

0225 5 1124

0274 59 16140

0539 821 64 17263

6568 5 32840

0095 59 5632

0000 68804 64 38473

0477 5 2387

0050 59 2927

0000 9620 64 5314

)

005(

444

-

-

-

-

-

COSO) (The

Committee of Sponsoring Organizations

27--2011

445

-

-

-

446

1 2005

2 2004 -2

3 2004

4 2007

5 2002

6 2005

36

7 2008

36

8 2006

282

27--2011

447

9 2007

10

11

2007

-

Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit

Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May

14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova

15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -

an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The

Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1

18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)

19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas

21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

27--2011

441

)T ()-1182 (

)T () 2262(5

)-42 (

)2 (106

)3 (T-test

)

(

)T ()T (

)3( )T (

T T

-1524 2262 64 -072

-2352 2262 64 -098

-186 2262 64 -012

121 2262 64 012

-1182 2262 64 -042

)

005(

4-5 )F (

)0963 1477()275 315 (

442

)005 ()3 61 ( )2 62()F (

)04290236 (

)005(

6

)F ()9620 (

)236 ()005 ()559(

F) 000 (

)005(

)4 ( )ANOVA (

)F(

0088 3 0264

0148 61 9013

0620 0596

64 9277

0109 3 0328

0110 61 6715

403 992

64 7042

0109 3 0326

0278 61 16938

0760 0391

64 17263

0003 3 7965

0500 61 30508

0003 5309

64 38473

0078 3 0234

0083 61 5080

0429 0936

64 5314

)

005(

27--2011

443

)5 ( )ANOVA (

)F(

0045 2 0091

0148 62 9186

0737 0306

64 9277

0003 2 0005

0113 62 7037

0977 0024

64 7042

0110 2 0221

0275 62 17043

0671 0402

64 17263

1073 2 2146

0586 62 36326

0169 1832

64 38473

0121 2 0242

0082 62 5072

0236 1477

64 5314

)

005(

)6 ( )ANOVA (

)F(

0315 5 1577

0131 59 7700

0046 2416 64 9277

0220 5 1098

0101 59 5944

0068 2180 64 7042

0225 5 1124

0274 59 16140

0539 821 64 17263

6568 5 32840

0095 59 5632

0000 68804 64 38473

0477 5 2387

0050 59 2927

0000 9620 64 5314

)

005(

444

-

-

-

-

-

COSO) (The

Committee of Sponsoring Organizations

27--2011

445

-

-

-

446

1 2005

2 2004 -2

3 2004

4 2007

5 2002

6 2005

36

7 2008

36

8 2006

282

27--2011

447

9 2007

10

11

2007

-

Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit

Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May

14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova

15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -

an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The

Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1

18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)

19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas

21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

442

)005 ()3 61 ( )2 62()F (

)04290236 (

)005(

6

)F ()9620 (

)236 ()005 ()559(

F) 000 (

)005(

)4 ( )ANOVA (

)F(

0088 3 0264

0148 61 9013

0620 0596

64 9277

0109 3 0328

0110 61 6715

403 992

64 7042

0109 3 0326

0278 61 16938

0760 0391

64 17263

0003 3 7965

0500 61 30508

0003 5309

64 38473

0078 3 0234

0083 61 5080

0429 0936

64 5314

)

005(

27--2011

443

)5 ( )ANOVA (

)F(

0045 2 0091

0148 62 9186

0737 0306

64 9277

0003 2 0005

0113 62 7037

0977 0024

64 7042

0110 2 0221

0275 62 17043

0671 0402

64 17263

1073 2 2146

0586 62 36326

0169 1832

64 38473

0121 2 0242

0082 62 5072

0236 1477

64 5314

)

005(

)6 ( )ANOVA (

)F(

0315 5 1577

0131 59 7700

0046 2416 64 9277

0220 5 1098

0101 59 5944

0068 2180 64 7042

0225 5 1124

0274 59 16140

0539 821 64 17263

6568 5 32840

0095 59 5632

0000 68804 64 38473

0477 5 2387

0050 59 2927

0000 9620 64 5314

)

005(

444

-

-

-

-

-

COSO) (The

Committee of Sponsoring Organizations

27--2011

445

-

-

-

446

1 2005

2 2004 -2

3 2004

4 2007

5 2002

6 2005

36

7 2008

36

8 2006

282

27--2011

447

9 2007

10

11

2007

-

Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit

Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May

14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova

15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -

an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The

Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1

18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)

19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas

21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

27--2011

443

)5 ( )ANOVA (

)F(

0045 2 0091

0148 62 9186

0737 0306

64 9277

0003 2 0005

0113 62 7037

0977 0024

64 7042

0110 2 0221

0275 62 17043

0671 0402

64 17263

1073 2 2146

0586 62 36326

0169 1832

64 38473

0121 2 0242

0082 62 5072

0236 1477

64 5314

)

005(

)6 ( )ANOVA (

)F(

0315 5 1577

0131 59 7700

0046 2416 64 9277

0220 5 1098

0101 59 5944

0068 2180 64 7042

0225 5 1124

0274 59 16140

0539 821 64 17263

6568 5 32840

0095 59 5632

0000 68804 64 38473

0477 5 2387

0050 59 2927

0000 9620 64 5314

)

005(

444

-

-

-

-

-

COSO) (The

Committee of Sponsoring Organizations

27--2011

445

-

-

-

446

1 2005

2 2004 -2

3 2004

4 2007

5 2002

6 2005

36

7 2008

36

8 2006

282

27--2011

447

9 2007

10

11

2007

-

Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit

Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May

14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova

15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -

an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The

Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1

18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)

19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas

21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

444

-

-

-

-

-

COSO) (The

Committee of Sponsoring Organizations

27--2011

445

-

-

-

446

1 2005

2 2004 -2

3 2004

4 2007

5 2002

6 2005

36

7 2008

36

8 2006

282

27--2011

447

9 2007

10

11

2007

-

Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit

Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May

14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova

15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -

an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The

Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1

18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)

19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas

21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

27--2011

445

-

-

-

446

1 2005

2 2004 -2

3 2004

4 2007

5 2002

6 2005

36

7 2008

36

8 2006

282

27--2011

447

9 2007

10

11

2007

-

Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit

Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May

14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova

15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -

an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The

Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1

18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)

19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas

21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

446

1 2005

2 2004 -2

3 2004

4 2007

5 2002

6 2005

36

7 2008

36

8 2006

282

27--2011

447

9 2007

10

11

2007

-

Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit

Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May

14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova

15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -

an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The

Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1

18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)

19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas

21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

27--2011

447

9 2007

10

11

2007

-

Books 12 Anjan Kumer Roy 2008 Risk Based Internal Audit

Need for Such Approach in Banking Sector for Implementation of BASEL II Accord The England AccountantJuly

13 Andreas G Koutoupis and Anastasios Tsamis 2009 Risk based internal auditing within Greek banks a case study approach Journal of Management and Governance Volume 13 Numbers1-2 May

14 K H Spencer Pickett 2006 Audit Planning A Risk-based Approach Published by John Wiley and Sons Natalia Kotchetova

15 Phil Griffiths2005 Risk-based Auditing Published by Gower 16 Richard Cascarino Van Esch Cascarino Sandy Van Esch 2006 Internal Auditing -

an Integrated Approach Published by Juta and Company Limited Researches and Articles 17 Arup Choudhuri 2006 Corporate Accounting Disasters and the Aftermath The

Role of Risk-Based Internal Audit in Corporate Governance ICFAI Journal of Audit Practice Vol 3 No 1

18 Abbott L J S Parker G F Peters and D V Rama 2007 Corporate governance audit qualityand the Sarbanes-Oxley Act Evidence from internal audit outsourcing The Accounting Review 82 (4)

19 Vejay Khanna 2008 Risk-Based Internal Audit in Indian Banks A Modified and Improved Approach for Conduct of Branch Audit The Icfai University Journal of Audit Practice Vol V No 4

20 Lin S M Pizzini and M E Vargus 2008 An investigation of internal audit characteristics and material weakness disclosures Working Paper California State University FresnoSouthern Methodist University University of Texas at Dallas

21 Mina Pizzinia Shu Lin Mark Vargus 2010 The Impact of Internal Audit Function Quality and Contribution on Audit Delays the Global Auditing Information Network (GAIN) database

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

448

22 Othonas Zacharias John Mylonakkis Dimitrios Th Askounis 2007 RASM A Risk- Based Projects Auditing Selection Methodology for Large Scale Programs International Research Journal of Finance and Economics

23 Prawitt D F J L Smith and D A Wood 2009 Internal audit function quality and earnings management The Accounting Review 84 (4) 1255-1280

24 Tariq Hassaneen Ismail 2010 Internal Auditors Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting Vol 3

Publishes 25 Basel Committee on Banking Supervision August 2002 Internal audit in banks and

the supervisor s relationship with auditorsA survey 26 Basel Committee on Banking Supervision (2004) Basel II The relationship between

banking supervisors and banks external auditors 27 Basel Committee on Banking Supervision 2004 The compliance function in banks The internet websites 28 Beasley M S Clune R and Hermanson D R 2006 ERM A Status Report Issue

of Internal Auditors The Institute of Internal Auditors wwwtheiiaorg Altamonte Springs Florida April pp67-72

29 Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessment in a Risk

Based Audit Norwegian School of Economics and Business Administration wwwssrncom

30 PricewaterhouseCoopers (PwC) 2006 2006 State of the Auditing Profession Study Continuous auditing gains momentum Available at httpwwwpwccomuseninternal-auditpublications2009-study-internal-audit-professionjhtml

31 Natalia Kotchetova Thomas M Kozloski William F Messier Jr 2006 Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration wwwssrncom

32 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwIIAcom

27--2011

449

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1-

2- 3 3-5

5

3-

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(

450

-

1

2

3

4

5

6

7

8

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27--2011

451

16

17

18

19

20

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23

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28

452

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450

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1

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5

6

7

8

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12

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451

16

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27--2011

451

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(

25

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30

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452

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36

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