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1 0 7 (70 ( Ftest ( T test (ANOVA (65 45
2 Introduction 008 (Committee on Banking Regulations and Supervisory Practices Risk (RBIA Based Internal Audit 46
3 0 7 /8/ 009 Research Problem Definition 47
4 Literature Review 008 Anjan Kumer Roy RiskBased Internal Audit (RBIA 006 Anjan Kumer Roy, 008, Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord, The England Accountant/July 48
5 0 7 RBIA RBIA RBIA RBIA 008 Vejay Khanna (Risk Based Internal Audit RBIA RBIA Vejay Khanna, 008, RiskBased 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, 49
6 006 IIA Risk Assessment Practices Survey 3 %63 9 %7 %50 % Andreas G Koutoupis and Anastasios Tsamis 4 wwwiiacom Andreas G Koutoupis and Anastasios Tsamis, 009, Risk based internal auditing within Greek banks a case study approach, Journal of Management and Governance, Volume 3, Numbers /May 40
7 0 7 RBIA RBIA mechanism to work Natalia Kotchetova, Thomas M Kozloski, William F Messier, Jr Natalia Kotchetova, Thomas M Kozloski, William F Messier, Jr 006, Linkages Between Auditors Risk Assessments in a Risk Based Audit, Norwegian School of Economics and Business Administration, wwwssrncom 4
8 008 ( (6 (0 % 90 External Credit Agencies
9 (%9 (38 SPSS (30 (%89 (%88 (%9 (%9 (% The Committee of Sponsoring Organizations (COSO
10 44
11
12
13 0 7 Vejay (008 (008 Khanna The Importance of Research Research Purposes 47
14 3 Generation of Hypothesis Research Methodology
15 0 7 Research Population (70 (%93 Random Sampling Technique (65 Data Collection 49
16 ( (3 (3 4 (7 4 (33 8 (3 ( (4 5 ( (% 777 (Cronbach Alpha Data Analysis SPSS (F (Ttest ( Standard Deviation (Mean ( ANOVA Analyses of Variance 430
17 0 7 Theoretical Framework The Institute of Internal Auditors Control Risk Management Governance Processes IIA 00/ ( (47 II Control Environment Anjan Kumer Roy, 008, Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord, The England Accountant/July, pp 58 3 Basel Committee on Banking Supervision, August 00, Internal audit in banks and the supervisor s relationship with auditorsa survey 43
18 The Tone Integrity & Ethical Values Code of Conduct Commitment to Competence at The Top Human Resource Policies & Practices Assignment of Authority & Responsibility Management Philosophy & Operating Style Board of Directors & Executive management and Audit Committee Participation Andreas G Koutoupis and Anastasios Tsamis, 009, Risk based internal auditing within Greek banks a case study approach, Journal of Management and Governance, Volume 3, Numbers May, pp
19 0 7 Organizational Structure Risk Assessment Control Activities 3 Information & Communication
20 Monitoring 5 Ongoing Monitoring Activities Separate Evaluations Exposure Level ( IIA Richard Cascarino, Van Esch Cascarino, Sandy Van Esch, 006, Internal Auditing an Integrated Approach, Published by Juta and Company Limited, p43 K H Spencer Pickett, 006, Audit Planning A Riskbased Approach, Published by John Wiley, pp
21 0 7 5 (0 7 Natalia Kotchetova, Thomas M Kozloski, William F Messier, Jr 006, Linkages Between Auditors Risk Assessments in a Risk Based Audit, Norwegian School of Economics and Business Administration, wwwssrncom, pp
22 / ( ( Beasley, M S, Clune, R and Hermanson, D R, 006, ERM A Status Report, Issue of Internal Auditors, The Institute of Internal Auditors,
23 0 7 / ( ( wwwtheiiaorg/, Altamonte Springs, Florida, April, pp
24 438 Statistical Analyses and Hypotheses Test SPSS ( ( % 4 65 % 8 % 9 4 % 3 % 65 % % % % % 3 % 3 % 7 % 8 % 0 5 % / 33 5 % % %65 % 8 %4 %3 % 3 % %57
25 0 7 % %8 %5 %5 % %3 // (3 (3 (5 // ( ( ( (9 439
26 89 ( (6 (4 ( ( (3 (%5 (One Samples Ttest (T 440
27 (T (8 (T (6 %5 4 ( ( 06 (3 Ttest ( (T (T 3 ( (T T * T * (005 4/ /5 (F 0963 ( (35
28 (F ( 6 (3 6 (005 ( (005 /6/ (960 (F (59 5 (005 (36 (000 F (005 (ANOVA ( 4 ( F * (005 * 44
29 0 7 (ANOVA ( 5 * ( F (005 * (ANOVA ( 6 * ( F (005 * 443
30 (The COSO Committee of Sponsoring Organizations 444
31
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33 Books Anjan Kumer Roy, 008, Risk Based Internal Audit Need for Such Approach in Banking Sector for Implementation of BASEL II Accord, The England Accountant/July 3 Andreas G Koutoupis and Anastasios Tsamis, 009, Risk based internal auditing within Greek banks a case study approach, Journal of Management and Governance, Volume 3, Numbers May 4 K H Spencer Pickett, 006, Audit Planning A Riskbased Approach, Published by John Wiley and Sons Natalia Kotchetova 5 Phil Griffiths,005, Riskbased Auditing, Published by Gower 6 Richard Cascarino, Van Esch Cascarino, Sandy Van Esch, 006, Internal Auditing an Integrated Approach, Published by Juta and Company Limited Researches and Articles 7 Arup Choudhuri, 006, Corporate Accounting Disasters and the Aftermath The Role of RiskBased Internal Audit in Corporate Governance, ICFAI Journal of Audit Practice, Vol 3, No 8 Abbott, L J, S Parker, G F Peters, and D V Rama, 007, Corporate governance, audit quality,and the SarbanesOxley Act, Evidence from internal audit outsourcing The Accounting Review 8 (4 9 Vejay Khanna, 008, RiskBased 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, 0 Lin S, M Pizzini, and M E Vargus, 008, An investigation of internal audit characteristics and,material weakness disclosures Working Paper California State University Fresno,Southern Methodist University, University of Texas at Dallas Mina Pizzinia, Shu Lin, Mark Vargus, 00, The Impact of Internal Audit Function Quality and Contribution on Audit Delays, the Global Auditing Information Network (GAIN database 0 447
34 Othonas Zacharias, John Mylonakkis, Dimitrios Th Askounis, 007, RASM A Risk Based Projects Auditing Selection Methodology for Large Scale Programs, International Research Journal of Finance and Economics 3 Prawitt, D F, J L Smith, and D A Wood,009, Internal audit function quality and earnings, management The Accounting Review 84 ( Tariq Hassaneen Ismail, 00, Internal Auditors' Perception About Their Role in Risk Management Audit in Egyptian Banking Sector, International Journal of Economics and Accounting, Vol 3 Publishes 5 Basel Committee on Banking Supervision, August 00, Internal audit in banks and the supervisor s relationship with auditorsa survey 6 Basel Committee on Banking Supervision (004, Basel II The relationship between banking supervisors and banks external auditors 7 Basel Committee on Banking Supervision, 004, The compliance function in banks The internet websites 8 Beasley, M S, Clune, R and Hermanson, D R, 006, ERM A Status Report, Issue of Internal Auditors, The Institute of Internal Auditors, wwwtheiiaorg/, Altamonte Springs, Florida, April, pp677 9 Thomas M Kozloski, William F Messier, Jr 006, Linkages Between Auditors Risk Assessment in a Risk Based Audit,Norwegian School of Economics and Business Administration, wwwssrncom 30 PricewaterhouseCoopers (PwC State of the Auditing Profession Study Continuous auditing gains momentum Available at http//wwwpwccom/us/en/internalaudit/publications/009studyinternalauditprofessionjhtml 3 Natalia Kotchetova, Thomas M Kozloski, William F Messier, Jr 006, Linkages Between Auditors Risk Assessments in a Risk Based Audit Norwegian School of Economics and Business Administration, wwwssrncom 3 wwwbankauditcom what is the risk based audit 33 Based_Auditing_Intropdf 34 wwwiiacom 448
35 0 7 ( / 3 / ( X 449
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" " {} " "{}{} ... Abstract The objective of this study is to attempt to propose an integrated framework for activating the role of risk based internal auditing deals with risk management in the organization,
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