Academic literature on the topic 'Audit manager'
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Journal articles on the topic "Audit manager"
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Friyani, Rita, Haryadi Haryadi, Afrizal Afrizal, and Enggar Diah Puspa Arum. "The effect of the performance of the audit committee, internal audit, and manager religion on the implementation of good corporate governance and their implications on fraud." Jurnal Perspektif Pembiayaan dan Pembangunan Daerah 10, no. 2 (June 30, 2022): 105–18. http://dx.doi.org/10.22437/ppd.v10i2.11842.
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The main objective of this research is to analyze the performance of the audit committee, internal audit, and religiosity of the manager on the implementation of good corporate governance (GCG) and its implication for fraud. The study was conducted at State-owned enterprises (SOEs) in Indonesia. The population of this research is all SOEs in Indonesia, and the number of samples is 89 SOEs (based on the Slovin formula). The sampling method used a simple random sampling technique. The research data was obtained by submitting a list of questions to the selected respondents. Respondents consist of the chairman of the audit committee or members of the audit committee, the head of internal audit or members of internal audit, the corporate secretary, and the finance director (financial manager). The data were analyzed using the SEM-PLS model. The research proves that the performance of audit committees and internal audits affects the implementation of GCG, while the religiosity of managers does not affect the implementation of GCG. The research also proves that the performance of the audit committee and the implementation of GCG affect fraud, while internal audit and religiosity of managers do not affect fraud
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Contessotto, Christine, W. Robert Knechel, and Robyn A. Moroney. "The Association between Audit Manager and Auditor-In-Charge Experience, Effort, and Risk Responsiveness." AUDITING: A Journal of Practice & Theory 38, no. 3 (October 1, 2018): 121–47. http://dx.doi.org/10.2308/ajpt-52308.
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SUMMARY Audit quality is dependent on the experience and effort of the audit team to identify and respond to client risks (risk responsiveness). Central to each team are the core role holders who plan and execute the audit. While many studies treat the partner as the primary core role holder, the manager and auditor-in-charge (AIC) are also important. Using data for engagements from two midtier firms, we analyze the association between the experience and relative effort of the manager and AIC and risk responsiveness. We find a manager's client-specific experience is associated with risk responsiveness for non-listed clients but find no evidence that the general or industry experience of a manager, or the experience of the AIC, is associated with risk responsiveness. The client-specific experience and relative effort of the partner is associated with risk responsiveness. These results suggests that managers can provide an important, albeit limited, contribution to the audit. JEL Classifications: M2. Data Availability: The data were made available to the researchers on the understanding that they will remain confidential.
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Favere-Marchesi, Michael. "Audit Review: The Impact of Discussion Timing and Familiarity." Behavioral Research in Accounting 18, no. 1 (January 1, 2006): 53–64. http://dx.doi.org/10.2308/bria.2006.18.1.53.
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I investigate how the trend in audit practice of including face-to-face discussions between the preparer and the reviewer affects audit team performance. Specifically, I focus on the timing of reviewer/preparer discussion and explore whether performance of the audit team in a task involving a review by interview process is affected by the timing of the discussion. The discussion timing compares senior/manager teams when review discussions are held either concurrently with or following the manager's review of the senior's work. Additionally, I explore how reviewers' familiarity with preparers may also affect the audit team performance. Familiarity is examined by comparing senior/manager teams where the managers had either positive prior involvement or no prior involvement with the reviewed seniors. The audit team performance in generating hypotheses in a preliminary analytical review case was measured to assess any differences due to those attributes. Consistent with expectations, I find that post-review discussion and familiarity with the preparers are both, independently, important sources of audit team performance gains in a review process that includes face-to-face discussions.
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Tan, Hun-Tong, and Karim Jamal. "Do Auditors Objectively Evaluate Their Subordinates' Work?" Accounting Review 76, no. 1 (January 1, 2001): 99–110. http://dx.doi.org/10.2308/accr.2001.76.1.99.
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In this study, we investigate whether audit managers' assessment of the quality of work their subordinates perform is influenced by the managers' prior impressions of these subordinates, and whether managers whom the firm considers outstanding are less susceptible to such an effect. We conduct an experiment using actual audit senior-manager teams. Each senior and manager participating in the experiment has been classified by his or her firm as either outstanding or average. Each manager is paired with two audit seniors (one outstanding senior and one average senior), and each evaluates the memos written by his or her paired seniors. Managers evaluate the quality of the memos twice: (1) first, with the identities of the seniors indicated on the memos, and (2) later, when the seniors' identities are not explicitly revealed. Results show that average managers evaluate memos written by outstanding seniors more favorably than those written by average seniors when they know the identities of the memos' authors, but not when the identities of the seniors are not revealed. Outstanding managers do not appear susceptible to this effect.
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Caskey, Judson, Venky Nagar, and Paolo Petacchi. "Reporting Bias with an Audit Committee." Accounting Review 85, no. 2 (March 1, 2010): 447–81. http://dx.doi.org/10.2308/accr.2010.85.2.447.
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ABSTRACT: This study models a manager who privately reports earnings to an independent audit committee that, after its own due diligence, modifies the report for public release to investors. The audit committee alters the reporting and valuation dynamics by attempting to remove the manager's reporting bias, but then presents the information it has collected with its own bias. The audit committee's presence changes the impact of penalties and incentives on reporting, valuation, and due-diligence activities. For example, increasing penalties can sometimes degrade the reporting process. Our simultaneous consideration of the manager, audit committee, and investors provides a new framework for reporting and valuation, and sheds light on empirical earnings quality research that has largely studied the management and audit effects separately.
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Kotamena, Fredson, Poltak Sinaga, Dylmoon Hidayat, and Niko Sudibjo. "SUCCESSFUL HR AUDIT: IS IT DETERMINED BY TOP MANAGEMENT COMMITMENT, HR CONSULTANTS, AND LINE MANAGER INVOLVEMENT." Jurnal Manajemen dan Kewirausahaan 24, no. 1 (March 3, 2022): 33–43. http://dx.doi.org/10.9744/jmk.24.1.33-43.
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The research aimed to find out how to execute a successful HR audit by looking into the top management's commitment, HR consultants' function in the business, and the line manager's level of participation in the audit. 70% of the total population of employees who were selected using probability random sampling participated through an online questionnaire. The hypothesis was tested using structural equation modeling since a total of 104 respondents supplied favorable responses, but only 101 could be employed to test the hypothesis. The result showed that the absence of HR and line managers did not affect the success of HR audits from the starting point and that the term "audit" had a negative connotation.
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Hamilton, Erin L. "Evaluating the Intentionality of Identified Misstatements: How Perspective Can Help Auditors in Distinguishing Errors from Fraud." AUDITING: A Journal of Practice & Theory 35, no. 4 (March 1, 2016): 57–78. http://dx.doi.org/10.2308/ajpt-51452.
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SUMMARY Although auditors are responsible for detecting misstatements arising from either error or fraud, the auditing standards require very different audit responses when a misstatement is believed to be the result of an intentional act (AS No. 14, PCAOB 2010a). Specifically, if auditors suspect intentional misstatement, then they should perform additional audit procedures, reassess overall fraud risk and the integrity of management, and communicate potential concerns to the audit committee. Thus, if auditors fail to recognize and respond to information indicating a misstatement was caused intentionally, then audit quality may be impaired. The objective of this study is to investigate whether auditors who consider the perspective of the manager responsible for a misstatement's occurrence are more sensitive to circumstances indicating the misstatement was intentional. Using an experiment with audit managers and senior managers, I find that auditors who consider the client manager's perspective assess the misstatement as significantly more likely to be intentional when circumstances surrounding it indicate high, as opposed to low, fraud risk. In contrast, auditors who do not consider the client manager's perspective do not assess intentionality any differently, regardless of the level of fraud risk.
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Maksymov, Eldar M. "Auditor Evaluation of Manager's Competence After a Failure in Internal Control." AUDITING: A Journal of Practice & Theory 40, no. 3 (February 19, 2021): 105–25. http://dx.doi.org/10.2308/ajpt-18-036.
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SUMMARY Audit guidance requires auditors to assess management's competence with respect to internal controls over financial reporting (ICFR) based on the recommendations of COSO's integrated framework. The omission bias theory suggests that after internal control failures, auditors may assess managers' competence in a manner inconsistent with these requirements. Results from four experiments using 313 experienced audit and accounting professionals support this concern and a means of mitigating it. I find that auditors view the manager to be most competent when prior to the failure in the key control the manager did nothing to prevent the failure versus reinforced the key control. I do not find this effect when auditors had shared their concerns about the key control with the manager prior to the control's failure. My results also show that auditors incorporate their competence judgments about management into evaluations of the ICFR, as required by the audit guidance.
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Hecht, Harry, and Debbie Niemeier. "Evaluation of Past Audits of Project Development on California State Highway System." Transportation Research Record: Journal of the Transportation Research Board 1817, no. 1 (January 2002): 1–10. http://dx.doi.org/10.3141/1817-01.
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The California Department of Transportation (Caltrans) is responsible for developing and maintaining the state highway system. Fourteen audits related to the Caltrans project delivery process have been conducted in the last 30 years, an average of about one every 2 years. Most of the audits cited expense and timeliness problems with project development. Yet neither the degree to which these audits accurately assessed the problems with project development nor the degree to which implementation of audit recommendations served to improve project development has been evaluated. The audit findings and recommendations were researched and compared with newly collected data from interviews with project managers involved in the development of highway projects throughout California. Findings indicate that many of the recommendations of past audits have not been implemented, do not apply, or, if implemented, do not appear to have materially changed or to have improved project development times or costs. A flaw of previous audits was the failure to directly involve project managers in identifying constraints on project development. Moreover, discussions with project managers suggest there is a need to update, review, and value-engineer an overly rigid project development process. Despite audit assertions that project delivery can be improved with more aggressive project management, project managers are not delegated the same level of authority as they are assigned responsibility. Thus, the role of the project manager in project planning, management, and quality control is administratively constrained. There is a need to develop new methods for conducting these types of audits so that major issues and problems are better defined before solutions are recommended.
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Tabone, Norbert, and Peter J. Baldacchino. "The statutory audit of owner‐managed companies in Malta." Managerial Auditing Journal 18, no. 5 (July 1, 2003): 387–98. http://dx.doi.org/10.1108/02686900310476855.
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Historically, as a former British colony, Malta has had its accounting and auditing practices highly influenced by UK regulation. However, in the last decade, departures have steadily been occurring from a UK‐based regulatory framework to one increasingly influenced both by international standards and European Union requirements. One such departure relates to the retention of the statutory audit requirement for all Maltese companies, despite its earlier abolishment for small companies in the UK. This study evaluates the relevance of a mandatory annual statutory audit requirement for owner‐managed companies as perceived by two interest groups: the owner‐manager and the auditor. It also considers possible alternatives to such a requirement. Results indicate that for Maltese owner‐managed companies, the statutory audit fulfils two important roles: it bears relevance to outside third parties, and it has a positive effect on the owner‐manager and staff.
Dissertations / Theses on the topic "Audit manager"
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Pfafflin, Elizabeth Laura. "Benchmarking San Luis Obispo's Municipal Energy Use: An Audit Implementation Plan." DigitalCommons@CalPoly, 2013. https://digitalcommons.calpoly.edu/theses/985.
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As energy cost and climate change become increasingly prevalent concerns in the planning world, more and more jurisdictions are creating energy efficiency and climate action plans. As of 2011, over 120 cities and counties around the United States had already completed climate action plans (Boswell, Greve, & Seale, 2012, p. 24). A major factor in reducing energy use, and subsequently greenhouse gas emissions, is in making buildings more energy efficient. According to the EPA, buildings account for 36 percent of overall energy use in the United States (U.S. Environmental Protection Agency, 2013).
Although many of these plans set target energy reduction levels for buildings, the process for actually meeting these goal levels is often disorganized, cost-prohibited, and behind schedule. In order to meet energy reduction goals, a jurisdiction must first establish a system for tracking and monitoring energy use, pinpointing areas in needs of improvements, and sharing this information with decision makers. Energy Star’s Portfolio Manager benchmarking system provides a tool for public workers and building managers to meet these needs.
The County of San Luis Obispo’s climate action and energy reduction plan, titled the EnergyWise Plan (2011), sets a goal for the County’s municipal buildings to reduce their energy use by 20 percent from 2006 levels by the year 2020 (pg. 171). This report uses the Portfolio Manager Tool to analyze the current energy use of the County’s municipal buildings, pinpointing the areas most in need of further examination in order to meet the EnergyWise Plan’s goal. The report concludes with an audit and retrofit implementation plan for the County’s top energy users, as well as a set of recommendations to improve the County’s overall energy use which include:
1. Organization and collaboration between departments should be encouraged, in order to more efficiently share data.
2. Yearly reports should be produced as a measure of progress towards meeting 2020 reduction levels.
3. Efforts should be focused on audits and retrofits of the twelve selected buildings first, followed by analysis and audits in the remaining County buildings.
4. The Public Protection Department’s energy use levels should be monitored and improved when feasible.
5. Those buildings that are Energy Star qualified should apply for certification.
6. The County should continue to seek funding sources for implementing audits and retrofits.
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Dongmo, Zafack Nadine Claire. "Der Manager im Kontext der Überwachungsstruktur: Eine vergleichende Analyse deutscher und kamerunischer Aktiengesellschaften." Universitätsverlag Chemnitz, 2020. https://monarch.qucosa.de/id/qucosa%3A75440.
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In den letzten Jahren häuften sich spektakuläre Bilanzskandale, was zu einer „Krise der Überwachungssysteme“ geführt hat. Vor diesem Hintergrund beschäftigt sich die Studie mit der Untersuchung und der Würdigung des Managerverhaltens im Prüfungsverhältnis aus Interner Revision, Aufsichts- bzw. Verwaltungsrat und Abschlussprüfer im Vergleich deutscher und kamerunsicher Aktiengesellschaften. In der Studie sollen die wesentlichen Elemente ans Licht gebracht werden, welche die Interaktionsmuster und die unterschiedlichen Verhaltensstrategien charakterisieren, die von den Akteuren mittels der sich ihnen bietenden Freiräume genutzt werden können. Mit Hilfe der für jedes Land spezifischen rechtlichen Rahmenbedingungen werden die Interaktionen zwischen diesen Akteuren anhand eines Prüfungsdreiecks dargestellt bzw. aufgezeigt.
Die Analyse des Zusammenspiels der Akteure bietet auch die Möglichkeit, die formelle und die informelle Macht der Akteure des Prüfungsprozesses Anhang ausgewählter Corporate-Governance-Theorien zu extrahieren. Auf diesen Charakteristika aufbauend wurde eine den einzelnen Aktiengesellschaft entsprechende Management-Typologie erstellt. Anschließendes Ziel der Studie ist die Entwicklung eines einheitlichen Corporate Governance Modells sowie die Formulierung von Empfehlungen zur Verbesserung der Überwachungsstruktur der Aktiengesellschaft.:Erster Teil: Gegenstand und theoretischer Rahmen der Untersuchung
1. Einleitung
2. Theoretischer Rahmen und Grundsätze der Corporate Governance
Zweiter Teil: Rechtliche Grundlage der Corporate Governance deutscher und
kamerunischer Aktiengesellschaften
3. Einblick in die Corporate-Governance-Systeme und die Organisationsstruktur
der deutschen und kamerunischen AG
4. Überblick der Interaktionen zwischen den Überwachungsorganen und der
Geschäftsleitung der deutschen und kamerunischen Aktiengesellschaften: die
Entstehung eines Prüfungsdreiecks
Dritter Teil: Auf der Suche nach einem geeigneten Governance-Modell der
deutschen und kamerunischen Aktiengesellschaften
5. Charakteristiken des Managementmodells der SA/AG: Gemeinsamkeiten und
Unterschiede der beiden Corporate-Governance-Systeme
6. Für die Verbesserung der Governance der AG/“SA“: Auf der Suche nach
einer rationalen Organisation der Macht in der Aktiengesellschaft
7. ZusammenfassungFrom the perspective of the spectacular accounting scandals that have led to a 'crisis of the monitoring systems', the study deals with the investigation and assessment of managerial behavior towards the internal audit, the supervisory board or the board of directors and the external auditor in German and Cameroonian public companies. The study thus aims to bring to light the essential elements that characterize the nature of the interactions and the different behavioral strategies that the actors can use through the freedom afforded to them. With the help of the legal frameworks specific to each country, the interactions between these actors are presented through an examination triangle. Based on the exchanges, it is also possible to extract the formal and informal power of the actors in the audit process Appendix of selected corporate governance theories. Based on these characteristics, we introduce a management typology corresponding to the individual public limited companies. Instead, the aim is to develop a unified corporate governance model and recommendations for improving the supervisory structure of the public limited company.:Erster Teil: Gegenstand und theoretischer Rahmen der Untersuchung 1. Einleitung 2. Theoretischer Rahmen und Grundsätze der Corporate Governance Zweiter Teil: Rechtliche Grundlage der Corporate Governance deutscher und kamerunischer Aktiengesellschaften 3. Einblick in die Corporate-Governance-Systeme und die Organisationsstruktur der deutschen und kamerunischen AG 4. Überblick der Interaktionen zwischen den Überwachungsorganen und der Geschäftsleitung der deutschen und kamerunischen Aktiengesellschaften: die Entstehung eines Prüfungsdreiecks Dritter Teil: Auf der Suche nach einem geeigneten Governance-Modell der deutschen und kamerunischen Aktiengesellschaften 5. Charakteristiken des Managementmodells der SA/AG: Gemeinsamkeiten und Unterschiede der beiden Corporate-Governance-Systeme 6. Für die Verbesserung der Governance der AG/“SA“: Auf der Suche nach einer rationalen Organisation der Macht in der Aktiengesellschaft 7. Zusammenfassung
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Mijatovic, Martina, and Sarah Svensson. "Revisor VS Redovisningskonsult : en studie av banktjänstemäns syn på revisorer och redovisningkonsulter avgörande faktor vid kreditbedömning." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10819.
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Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden. Därför är syftet med vår uppsats att förklara banktjänstemäns uppfattning om vikten av revisor och/eller redovisningskonsult och hur den upplevda nyttan av dessa kan påverka kreditbedömningen. Den empiriska undersökning bygger på en enkät som skickades ut till företagsrådgivare och deras chefer. Detta gjordes för att få veta deras upplevda nytta av revisor och/eller redovisningskonsult vid kreditbedömning i små- och medelstora företag. Denna undersökning genererade 45 svar och utifrån dessa resultat har statistiska tabeller bearbetats fram. Dessa tabeller har gett svar på hypoteserna som tagits fram utifrån teorin. Denna studie visar att det finns en skillnad mellan den upplevda nyttan med revisorer och redovisningskonsulter. Banktjänstemännen upplevde överlag större nytta vid kreditbedömning då företagen hade revisor. Utifrån de kategorier vi hade i vår empiriska undersökning, kunde vi dock inte förklara varför skillnaden finns.Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small-and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultants. Accounting consultants' role has become more extensive. Some sources even believe that the auditor and accounting consultant's roles will converge more and more in the future. Therefore, the purpose of this essay is to explain the bank officials' perception of the importance of auditors and/or accounting consultants and how the perceived benefit of these can affect the credit rating. The empirical study is based on a questionnaire sent out to business advisers and their managers. This was done in order to know their perception of the importance of auditors and/or accounting consultants on credit evaluation in small-and medium-sized businesses. This survey generated 45 responses and, based on these results, the statistical tables were developed. These tables have provided answers to the hypotheses developed from the theory. This study shows that there is a difference between the perceived benefits of auditors and accounting consultants. Bank officials generally experienced greater benefit in credit evaluation when companies had auditors. Based on the categories we had in our empirical study, we could not explain why the difference exists.
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Mijatovic, Martina, and Sarah Svensson. "Revisor vs Redovisningskonsult : en studie om banktjäsntemänns syn på revisor och redovisninskonsult avgörande faktor vid kreditbedömning." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10898.
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Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden. Därför är syftet med vår uppsats att förklara banktjänstemäns uppfattning om vikten av revisor och/eller redovisningskonsult och hur den upplevda nyttan av dessa kan påverka kreditbedömningen. Den empiriska undersökning bygger på en enkät som skickades ut till företagsrådgivare och deras chefer. Detta gjordes för att få veta deras upplevda nytta av revisor och/eller redovisningskonsult vid kreditbedömning i små- och medelstora företag. Denna undersökning genererade 45 svar och utifrån dessa resultat har statistiska tabeller bearbetats fram. Dessa tabeller har gett svar på hypoteserna som tagits fram utifrån teorin. Denna studie visar att det finns en skillnad mellan den upplevda nyttan med revisorer och redovisningskonsulter. Banktjänstemännen upplevde överlag större nytta vid kreditbedömning då företagen hade revisor. Utifrån de kategorier vi hade i vår empiriska undersökning, kunde vi dock inte förklara varför skillnaden finns.Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small-and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultants. Accounting consultants' role has become more extensive. Some sources even believe that the auditor and accounting consultant's roles will converge more and more in the future. Therefore, the purpose of this essay is to explain the bank officials' perception of the importance of auditors and/or accounting consultants and how the perceived benefit of these can affect the credit rating. The empirical study is based on a questionnaire sent out to business advisers and their managers. This was done in order to know their perception of the importance of auditors and/or accounting consultants on credit evaluation in small-and medium-sized businesses. This survey generated 45 responses and, based on these results, the statistical tables were developed. These tables have provided answers to the hypotheses developed from the theory. This study shows that there is a difference between the perceived benefits of auditors and accounting consultants. Bank officials generally experienced greater benefit in credit evaluation when companies had auditors. Based on the categories we had in our empirical study, we could not explain why the difference exists.
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Kutnohorský, Karel. "Uplatnění marketingového řízení ve vybraném podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-10152.
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ABSTRACT Kutnohorský, Karel.Application of marketing management in a selected company. University of Economics in Prague -- Faculty of Management in Jindřichův Hradec, 2009, 78 pages, tutor: Doc. Ing. Hana Ezrová, CSc. The main topic of this thesis is a marketing operation system of a selected company. The work is divided into two parts. The first part follows a marketing operation theory based on planning, implementation and verification. The second, practical part describes a certain development industry segment and the company which allowed execution of the thesis. It analyses individual marketing operation phases of the company. The last part reviews the operation system and presents improvement suggestions.
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Woodlock, Peter D. "Auditing as the owner's response to the need for reliable manager reporting : a problem of supply and demand of audit services in the presence of hidden auditor actions." The Ohio State University, 1990. http://rave.ohiolink.edu/etdc/view?acc_num=osu1262613862.
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Grauzľová, Žaneta. "Výkon realitní činnosti." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232573.
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The aim of this thesis is to define problems in the field of real-estate activities related to business ethics, to explore causes of their origin and to search for possible solutions to improve the present condition. We will get acquainted with the conception of business ethics, their history, place of origin, driving motives and we will learn what the most widely used instruments of business ethics are. This work is dedicated especially to those problems of the Czech real-estate market which are related to business ethics and which are the most discussed ones. The possibilities of supervision over using ethic rules in business and possibilities of legal protection represent significant importance. Via research we will point out the experience and opinions of employees of real-estate agencies concerning business ethics, we will learn their opinion as to the sense of the most used business ethics instrument – code of ethics, the possibilities of its application and checking. Based on results of this research we will try to propose recommendations leading to improvement of present condition.
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Tarlton, Ron E. "Behavioral Styles: Comparing Audit Partners, Audit Managers, and Staff Auditors in Large CPA Firms." NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/111.
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A review of the literature concerning the personalities of accountants revealed that styles and preferences have remained consistent through the years. However, the job requirements of upper-level management in large CPA firms have been changing, especially in this post-SOX regulated era.
Studies related to the personalities of accountants have been conducted concerning various behavioral issues. However, the influence of behavioral style on specific attitudes at each of the three levels in large auditing firms has not been addressed. As a result, this study identified the styles of auditors at three levels (staff auditor, audit manager, audit partner) using DiSC Indra, a self-evaluation assessment tool. In addition, the changes (if any) in specific behavioral attitudes of CPAs at each of the three levels were measured using a Survey of Attitudes.
Analysis revealed statistically significant correlations existed between dominant interpersonal relationship styles and role conflict, professional commitment, and affective professional commitment. In addition, statistically significant correlations between the three organizational levels and role conflict, organizational identification, professional commitment, and affective professional commitment also were found.
As expected, the study found that the interpersonal relationship styles of auditors in this study were significantly different from those of the general working population. In addition, the study found statistically significant differences in the frequency of interpersonal styles between levels of auditors. This may indicate that as auditors move up in their firm, they must work out of their natural interpersonal style.
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Pantaléon, Song. "The Full-Range Leadership : Enacted by Swedish audit team managers." Thesis, Linnéuniversitetet, Institutionen för organisation och entreprenörskap (OE), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-43712.
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Title: The Full-Range Leadership enacted by Swedish Audit team managers Background: The background of this study mainly relies on Leadership theories, more precisely theories about the Full-Range leadership model (FRL) and its features. However, key facts about the audit are also displayed in this part of the report to present it to readers. Purpose: The main purpose of this paper is to add to existing theory on the universalistic feature of the Full-Range Leadership model through the case of Swedish audit team managers. Such purpose entails the definition and the explanation on how the model of Full-Range Leadership is enacted by Swedish audit team managers in their day-to-day practice of leadership. Originality/Value: This research paper is one of the few researches at puzzling out existing researches to contribute clearly to the Full-Range Leadership model -as developed by Bass and Avolio- in the audit context. Furthermore, this is the first study aiming at defining and explaining Swedish audit team managers’ leadership practice and emphasizing the non-managing audit staff for so. Practical implication: After the destruction of a great amount of money resulting from corporate financial scandals and the discovery of high level of dysfunctional behaviors occurring in the audit/accounting profession worldwide, growing number of studies investigated further financial systems and particularly audit professionals since they are supposed to be the ‘public watchdog’/‘public guardian of trust’ of worldwide markets and Economies and so, display strong values and rigor. In parallel, considerable number of studies demonstrated that leadership was the key to those issues. This study while putting the light on leadership practice in Swedish audit firms, wide opens the door for further reflections and improvement of the existing systems. Method: The featured piece of research is based on a field survey of the non-managing audit staff working in Swedish audit firms, which were asked to assess their managers through the use of the Multi-factor questionnaire X5 (short version). Findings: The study unveiled that even if the transformational leadership was the most enacted leadership by Swedish audit team managers and that so before transactional and passive/avoidant leadership, a great misalignment existed between the found-out empirical FRL model and the FRL model as defined theoretically. Accordingly, this study unveiled that the FRL model was not as universal as claimed when investigated in the Swedish audit firm context.
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Jones, Mark Andrew. "The relationship between the audit firm and the owner managed company : an empirical study." Thesis, University of East Anglia, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297325.
Full textBooks on the topic "Audit manager"
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Harman, Deborah. Medical audit and the manager. Birmingham: Health Services Management Centre, 1991.
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Shumilina, Vera, Galina Krohicheva, Nataliya Izvarina, Vladimir Lesnyak, Kristina Kurshubadze, Anastasia Aistova, Elizaveta Rudenko, et al. Application of accounting, analysis and audit in enterprise management. au: AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/monography_618ba6f2989171.05397055.
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It is impractical to plan the further work of the company without taking into account analytical data for previous production periods. Analytical accounting data allows managers to build a company's strategy or make changes to an existing development plan. The importance of accounting for the enterprise plays a large role at the planning stage of the further business strategy. A competent manager studies accounting data before making the next decision regarding the company's finances. The easiest way to streamline accounting documents and eliminate errors in it is to conduct an internal audit. Such an audit will protect the company from possible fines and problems with tax audits. It will help optimize accounting and document flow, and simplify relations with banks and counterparties. Economic analysis aims to turn economic and non-economic information into useful information for decision making. Logical processing, study, generalization of facts, their systematization, conclusions, proposals, search for reserves - all these tasks are solved within the framework of economic analysis, which is designed to ensure the validity of management decisions and increase its effectiveness.
This monograph is a collective work of teachers and students of the Department of Economic Security, Accounting and Law of the Don State Technical University. It is devoted to the consideration of certain issues of accounting, audit and economic analysis at the enterprise in modern conditions.
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Chhutiashvili, Lela. Environmental sustainability control system of economic entities. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1819036.
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The monograph is devoted to a comprehensive analysis of the environmental sustainability control system of economic entities, both internal (internal control services) and external (state supervision (control) and audit). Effective control of the environmental sustainability of economic entities carried out by audit organizations and internal control units in cooperation with state supervision (control) and audit of nature users is carried out in order to verify the compliance of the nature of their environmental activities, products and environmental management systems with current legislation, standards, rules, requirements in the field of environmental protection and to confirm the reliability of their reporting. Confirming the reliability of the reporting of economic entities, environmental supervisors are able to conduct an independent assessment of the environmental sustainability and effectiveness of the environmental activities of the audited organizations, issue their proposals and recommendations for making informed decisions by various stakeholders.
The interaction of audit organizations with the internal control (audit) services of enterprises and state supervision (control) and audit bodies will contribute to the timely preparation of reliable accounting and consolidated financial statements by enterprises and increase the efficiency of their environmental activities.
It is intended for researchers, students, postgraduates and undergraduates, entrepreneurs, managers and anyone interested in the problems of environmental sustainability control of economic entities.
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Management audits for excellence: The manager's guide to improving the quality and productivity of an organization. Milwaukee, Wis: ASQC Quality Press, 1988.
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Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.
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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.
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Hancox, David R. State & local government program control and audit: Handbook for managers and auditors. Austin, Tex: Sheshunoff Information Services, 1997.
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W, Berglund Amanda, ed. The RAC toolkit for hospitals and health systems: Manage responses and avoid claims under the permanent program. Danvers, MA: HCPro, Inc., 2011.
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BBC. How do you manage? 2: Walking the tightrope. London: BBC Worldwide, 1992.
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Kaiser, Harvey H. The facilities manager's reference: Management, planning, building audits, estimating. Kingston, MA: R.S. Means Co., 1989.
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Colorado. Office of State Auditor. Department of Health Care Policy and Financing Colorado Medicaid Program Managed Care: Performance audit. [Denver, Colo: Office of State Auditor, 1997.
Find full textBook chapters on the topic "Audit manager"
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Wübbelmann, Klaus. "Manager Competence Audit." In Management Audit, 117–67. Wiesbaden: Gabler Verlag, 2001. http://dx.doi.org/10.1007/978-3-322-90962-6_5.
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Bluck, Alan S. "IBM FileNet Case Manager 5.3.3 Case Builder Solution Development Steps for the Audit System." In IBM Software Systems Integration, 1–141. Berkeley, CA: Apress, 2023. http://dx.doi.org/10.1007/978-1-4842-8861-0_1.
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Cremer, Brüne. "Fordernd aus Überzeugung – Erwartungen eines HR-Managers." In Herausforderung Management Audit, 133–45. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8766-2_6.
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Kasinathan, Rengasamy. "Environmental Audits and Mitigation." In Environmental Compliance Guide for Facility Managers and Engineers, 135–48. Boca Raton: CRC Press, 2022. http://dx.doi.org/10.1201/9781003162797-7.
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Pereira, Teresa, and Henrique Santos. "A Security Audit Framework to Manage Information System Security." In Global Security, Safety, and Sustainability, 9–18. Berlin, Heidelberg: Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-15717-2_2.
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Henderson, John. "Performing Safety and Security Audits." In The Facility Manager’s Guide to Safety and Security, 47–55. Boca Raton : Taylor & Francis, CRC Press, 2016.: CRC Press, 2017. http://dx.doi.org/10.1201/b21641-5.
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Long, James D. "Protecting Electoral Integrity in Emerging Democracies." In Introduction to Development Engineering, 489–512. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86065-3_18.
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AbstractA lack of electoral integrity in developing democracies undermines political accountability and the public good by yielding leaders who lack a governing mandate. Despite citizen activism and resources from donors to improve transparency, poor administrative functioning, corruption, and barriers to participation persistently degrade elections. This chapter presents “photo quick count” election technology and an ICT-enabled citizen adaption platform “VIP:Voice.” Photo quick count is a low-cost, ICT-capable, independently managed monitoring system of election results that provides polling station level photographic records of tally sheets to audit alongside certified results. The audit detects procedural failures by election officials and aggregation fraud (rigging that occurs in results transmission), and can deter administrative problems and corruption by announcing the audit to polling officials. First deployed in Afghanistan, iterations in Uganda and Kenya helped develop usage across national coverage and new mobile devices. This pivoted to broadening adoption and functionality using a crowdsourced platform in South Africa, VIP:Voice, that recruited citizen users through ICT channels with no pre-existing infrastructure and incorporates volunteers for photo quick count. This case furthers evidence on instruments for policy guidance on the mechanisms and cost-effective tools to bolster institutional performance and elections at scale.
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Berghout, Egon, and Rob Fijneman. "Auditing Complexity." In Progress in IS, 9–14. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-11089-4_2.
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AbstractThis chapter includes the primary issues that auditors and managers should address in order to control contemporary complex information systems, such as blockchain and artificial intelligence. These contemporary information systems often also impact an increasing number of stakeholders and regularly make autonomous and influential decisions. We conclude that system quality is primarily influenced by system design; however, independent audits remain one of the best incentives for software engineers and their managers to truly effectuate adequate control measures.
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Shore, Cris, and Susan Wright. "The Kafkaesque Pursuit of ‘World Class’: Audit Culture and the Reputational Arms Race in Academia." In Evaluating Education: Normative Systems and Institutional Practices, 59–76. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-7598-3_5.
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AbstractSince the 1980s universities have been subjected to a seemingly continuous process of policy reforms designed to make them more economical, efficient and effective, according to yardsticks defined by governments and university managers. The pursuit of ‘excellence’, ‘international standing’ and ‘world class’ status have become key drivers of what Hazelkorn (High Educ Pol 21(2):193–215, 2008) has termed the ‘rankings arms race’ that now dominates the world of academia. These policies are changing the mission and meaning of the public university and, more profoundly, the culture of academia itself. While some authors have sought to capture and analyse these trends in terms of ‘academic capitalism’ and the ‘enterprise university model’, we suggest they might also be usefully understood theoretically as illustrations of the rise of audit culture in higher education and its effects. Drawing on ethnographic examples from the UK, Denmark and New Zealand, we ask: how are higher education institutions being reconfigured by these new disciplinary regimes of audit? How are ranking and performance indicators changing institutional behaviour and transforming academic subjectivities? What possibilities are there for alternative university futures? And what insights can anthropology offer to address these questions?
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Lobato, Ramon, and Alexa Scarlata. "Regulating Discoverability in Subscription Video-on-Demand Services." In Palgrave Global Media Policy and Business, 209–27. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-95220-4_11.
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AbstractIn recent years, the growing popularity of services such as Netflix, Amazon Prime Video, and Disney+ has raised complex challenges for media policy. Established policy approaches in a range of areas including audio-visual licensing, classification, censorship, and local production support are now being disrupted as governments grapple with the “Netflix effect” and its implications for national markets and institutions. Meanwhile, consumption practices are also changing as the algorithmically curated interfaces of SVOD services invite audiences to discover content in new ways. In particular, the use of personalised recommendation and other algorithmic filtering techniques has prompted discussion of how SVODs manage the visibility of different kinds of content—and whether these discovery environments require a policy response. This chapter explores how discoverability has emerged as a topic of debate, specifically in relation to SVOD services, and how this is connected to other precedents in audio-visual law and policy such as prominence regulation. We reflect on the many tensions inherent in this area of policy—which exists at the interface of media and platform regulation—and consider some of the normative questions raised when governments intervene in audiences’ content choices.
Conference papers on the topic "Audit manager"
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Zhai, Wei-Wei. "Research on the Audit Failure Based on the Perspective of Manager Behavior Game." In 2020 IEEE 5th International Conference on Image, Vision and Computing (ICIVC). IEEE, 2020. http://dx.doi.org/10.1109/icivc50857.2020.9177458.
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Al Hosani, Sumaya Sulaiman, and Dr Eisa Ali Al Hammadi. "COVID19 Challenges and Opportunities in IT Audit." In ADIPEC. SPE, 2022. http://dx.doi.org/10.2118/210963-ms.
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Abstract During COVID-19 pandemic many projects were managed remotely facing challenges and gaining benefits out of that new way of work. This paper falls under the Project Management category to address COVID-19 challenges and opportunities faced IT auditors and IT auditees during the remote IT audit. The scope of this paper is to know how IT auditors managed their work, addressing the challenges they faced, and how the oil and gas sector can benefit from conducting virtual IT audit going forward. In addition to that, the paper will cover IT auditees experience with the new audit technique. The methodology this paper will cover is comparing IT audit preparation, outcome, and auditee responses before and during COVID-19 by conducting interviews with IT auditors and IT auditees within ADNOC group. It will also cover IT audit strategies and techniques that have been applied in order to assure having a successful audit during this critical time. This year, IT auditors in ADNOC group of companies are still conducting audits virtually. The outcome of this paper would be used as a guidance to support IT auditors in oil and gas sector by: Sharing challenges and opportunities IT auditors and IT auditees faced. Sharing best practices of virtual IT audit. Sharing lessons learned and provide recommendations on how to avoid addressed challenges. A virtual audit is a new technique that auditors were forced to deal with, because of COVID-19 pandemic, to perform their tasks. Presenting the challenges and opportunities faced especially in IT audits will benefit the petroleum industry to reduce gaps in this area and benefit from the lessons learned.
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Ator, Lawrence, and Minh Ho. "Management System Audits: A Path Towards Safer Pipelines." In 2002 4th International Pipeline Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/ipc2002-27251.
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The National Energy Board of Canada (NEB), a federal energy regulator, has implemented a management system audit program as a tool to verify compliance with its predominantly goal-oriented Onshore Pipeline Regulations, 1999 (OPR) [1]. The OPR allow individual companies to choose the most effective way to manage their pipeline systems. The audit program is based on expected elements that the NEB believes are necessary to meet the goals of the OPR. This paper will explain why these audits and expected elements are necessary and describe how goal-oriented regulations will enhance pipeline safety. The audits conducted to date have identified several challenges that the NEB and pipeline companies face in pursuit of the goal of safe pipelines; these will be described and possible solutions will be proposed. The overall objective of the paper is to explain the benefits of using a management system approach to direct a company’s pipeline integrity management program and what is required of companies to meet the expectations of the NEB.
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Beckmerhagen, I. A., H. P. Berg, S. V. Karapetrovic, and W. O. Willborn. "Auditing Supports the Integration of Management Systems in the Nuclear Industry." In 12th International Conference on Nuclear Engineering. ASMEDC, 2004. http://dx.doi.org/10.1115/icone12-49004.
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Integration of function-specific management systems in organizations is rapidly becoming a topic of interest for managers and auditors alike. This is mainly due to the proliferation of management system standards that foster compliance with the stated criteria for quality, environmental, occupational health and safety, social responsibility and other function-specific aspects of performance. While most of the available literature on this topic focuses on the integration of standards, there is comparatively little information available on how to actually build an integrated system internally. This paper hypothesizes that, besides using audits for the implementation of the available procedures, audits can provide an excellent basis for these integration efforts. Therefore the prerequisites, strategies and resources necessary for an effective audit in support of integrated management systems are discussed. The paper also describes how audits are used to improve a combined quality and safety management system in a German nuclear facility.
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Dobovšek, Bojan, and Peter Premrl. "Problematika upravljanja gospodarskih družb v večinski lasti lokalnih skupnosti." In Varnost v ruralnih in urbanih okoljih: konferenčni zbornik. Univerzitetna založba Univerze v Mariboru, 2020. http://dx.doi.org/10.18690/978-961-286-404-0.4.
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Violations related to the disposal of real property at the local community level are attracting ever more attention; that is why we focused on the management of capital investments by municipalities and legal entities owned by municipalities. We reviewed the already performed audits of the Court of Audit to obtain answers on how municipalities manage local community companies and where violations of the law occur. The reviewed audit reports on the regularity of municipal operations show that some municipalities have established companies intending to circumvent public finance regulations and thus causing significant public finance risks. Some of these companies are even expanding their operations to activities for which there is no reasonable basis in the regulations and which are not in line with the purpose of their establishment. It would be useful for municipalities to prepare and adopt capital investment management strategies and, based on these, decide which capital investments are of interest to the municipality.
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Kallinen, Kari. "Using Sounds to Present and Manage Information in Computers." In 2003 Informing Science + IT Education Conference. Informing Science Institute, 2003. http://dx.doi.org/10.28945/2687.
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The auditive modality, such as speech, signals and natural sounds, is one of the most important ways to present and communicate information. However, in computer interfaces the possibilities of auditive modality have been almost totally neglected. Usually the audio consists of simple signals (beeps and clicks) or background music. The present paper outlines some of the possibilities in presenting and managing information in computers by using audio from the perspective of the semiotic theory of signs. Auditive interfaces can be especially useful for people with visual or kinaesthetic disabilities, as well as in places and with devices when the visual-kinaesthetic using of the machine is difficult, for example while on the move or with small display devices.
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Wesolowski, Carl, and Robert J. Madeira. "Quality is Managed by Better Data Utilization." In HT2019. ASM International, 2019. http://dx.doi.org/10.31399/asm.cp.ht2019p0070.
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Abstract Teams of people in most every company are focused on expanding and improving the utilization of data from the manufacturing and shop floors. While there are multiple benefits that accrue from each new successful initiative including part traceability records and process trending. The driving imperative is quality improvement. Data capture, feedback systems, real time analysis and data archiving capabilities are all contributors to a Heat Treat Management Audit System that delivers tangible results. For the year 2016, US - based OEM’s and Suppliers reported paying approximately $11.8 billion in claims, and recorded $10.3 billion of warranty and recall accruals. This is a 300% increase in what was paid out and accrued for in 2013. [1] Familiar buzz words in quality management, CQI-9, ISO 9001, SPC, and TS 16949 are written on the walls of both manufacturing and engineering departments. This presentation explains these acronyms and how these standards construct the boundaries of an effective Quality Improvement System.
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Hendrawan, Muhammad Rosyihan, and Gani Nur Pramudyo. "Management of Public Information Disclosure in Indonesian Autonomous University: Case Study in Universitas Brawijaya." In International Conference on Documentation and Information. Pusat Data dan Dokumentasi Ilmiah, 2020. http://dx.doi.org/10.14203/icdi.v3i.36.
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This study aimed to understand, describe, and analyze the management of public information disclosure, support and inhibiting factors, and efforts to improve the management of public information disclosure in one of the autonomous universities, Universitas Brawijaya (UB). This study uses the case study method with a qualitative approach. This study adopted a participative observation, in-depth interviews with five key informants, collecting documents, and audio-visual material to collected data. The finding of this study shows that management of public information disclosure in UB refers to Public Information Disclosure Number 14 the Year of 2008 (UU KIP). It refers to Regulation from Minister of Education and Culture Number 75 the Year of 2016 about Public Information Services in Universities that are provided through integrated service information center (PINTER) UB. UB also provided service of complaints and community satisfaction surveys. Management of Public Information Disclosure in UB influenced by the existence of supporting factors from UB manager and e-complaint system and internet network to support services activity. In contrast, the inhibiting factors are arising from lack of management in faculty or work unit and the lack of socialization from Information and Documentation Management Officer (PPID / IDMO) and Information, Documentation, and Complaints Center (PIDK / IDCC) to the academic communities. It made service yet utilized optimally. Besides, the efforts to improve the management of public information disclosure always carried out to improve service quality such as 1) establish good relations between staff, enhancing coordination between faculties and work units, 2) Increasing coordination with Manager and Quality Assurance Unit (QUA), 3) Using new regulation the Minister of Administrative and Bureaucratic Reform Number 14 of 2017, and 4) Adding three-division managers, such as Manager of information services, the Manager of user complaints and survey, and Manager of verification and data integration mapping.
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Hodgson, Oliver J., Dennis W. J. Keen, and Malcolm Toft. "Findings From 16 Years of Auditing Pipeline Integrity Management Systems." In 2016 11th International Pipeline Conference. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/ipc2016-64397.
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A Pipeline Integrity Management System (PIMS) is a comprehensive, systematic, and integrated set of arrangements implemented by an operator to assess, mitigate, and manage pipeline risk. Over the past 16 years, Penspen have performed over 30 PIMS audits of pipeline operators internationally. This paper presents the collated findings from these audits, and examines the common areas in which operators have fallen short of best practice. The paper concludes with a series of recommendations based on the findings, which can be adopted by operators to improve their PIMS arrangements and practices. Penspen’s standardized 17 -element PIMS Model takes a holistic view of pipeline integrity. The audits, which are based on the Model, assess the adequacy and effectiveness of operators’ management systems and arrangements in keeping risks to people, the environment, and to the business to acceptable levels, given the anticipated pipeline operating conditions and taking into account the pipeline’s history and current status. Starting at the ‘top level’ of a PIMS, the audits consider the adequacy of operators’ pipeline policies, objectives, and performance metrics, and how these are subject to monitoring, review, and audit. The audits look at the organization responsible for managing the integrity of pipelines, and examine how all those with a role to play in the wider PIMS work together to this end. The numerous activities that take place during a pipeline’s lifecycle are investigated, to assess how the risk assessment results are used to determine the control and mitigation measures to be implemented during the pipeline’s design, construction, handover, commissioning, operation, inspection and maintenance, and how the operator ensures the effectiveness of these measures. The audits also study those ‘supporting’ processes and systems which play an important part in pipeline integrity management, including procurement, emergency response and recovery, incident investigation, change control, document and data management, and legal and code compliance. The collated results from the 30+ audits reveal that while operators typically have good control systems in place for the project stages of the pipeline lifecycle, controls for the operational stages have been found to be less robust. In terms of management and organization, operators can fail to recognize how many different individuals and teams have a role to play in the management of pipeline integrity. Furthermore, while operators often have good corporate systems in place for change control, emergency response, and risk assessment, such systems may not take into account pipeline-specific risks or requirements. Operators can tend to focus on pipeline safety and/or environmental-related risks, when through holistic assessment it can be shown that risks associated with production interruptions will tend to drive actions in practice.
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Shinde, Sachin, Kiran Mane, and Vidyanand Jakukore. "Review of Sugarcane Bagasse and Luffa Fiber composites." In National Conference on Relevance of Engineering and Science for Environment and Society. AIJR Publisher, 2021. http://dx.doi.org/10.21467/proceedings.118.11.
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This examination conveys a bibliographic audit for impending reference inside the far reaching field of bagasse composites by attempting to search out factors that impact their viewpoints. As a sufficient farming asset, sugarcane bagasse has drawn in broad exploration interests because of its high yearly profit, low expenses, and natural well disposed characters. During these investigates, different boundaries are capable to recognize their belongings; nonetheless, these examinations are managed independently. This audit paper talks about that the impact of bagasse fiber and its mixing with luffa normal and counterfeit composites on different mechanical, morphological, Moisture ingestion limit, and thermo mechanical properties.
Reports on the topic "Audit manager"
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AbuMezied, Asmaa, and Rahhal Rahhal. Towards a Gender-Sensitive Private Sector in the OPT. Oxfam, April 2021. http://dx.doi.org/10.21201/2021.7338.
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This learning paper describes Oxfam's experience of conducting a Participatory Gender Audit with private sector companies in the agriculture sector in the OPT. It highlights issues such as women’s limited access to the labor market, their weak representation both as staff and as decision makers, the absence of gender-sensitive working conditions and policies, and a lack of consideration for women as customers and suppliers. The paper looks at the approach used when conducting the audits and the challenges around their implementation. It provides ideas and learning on how to successfully manage the audits so that companies are willing to buy in to the process and are supported to adopt gender-sensitive policies.
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Bowden, Jimmy L. Oversight of the Air Force - What is the Audit Component and How Can Air Force Managers Deal with It Effectively? Fort Belvoir, VA: Defense Technical Information Center, May 1988. http://dx.doi.org/10.21236/ada202039.
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Shaw, Dierdre, and Katherine Duffy. Save Your Wardrobe: Digitalising Sustainable Clothing Consumption. University of Glasgow, June 2019. http://dx.doi.org/10.36399/gla.pubs.188107.
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This preliminary research examines the role of digitalisation in changing how consumers respond to, manage and maintain more sustainable approaches to clothing. It brings together the mission and vision of Save Your Wardrobe, with expert consumer researchers from University of Glasgow. Using a qualitative approach (in-depth consumer interviews and wardrobe audits) we explore existing clothing behaviours and how the Save Your Wardrobe (SYW) application (app) could be used as a digital wardrobe management solution.
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Phillips, Jake. Understanding the impact of inspection on probation. Sheffield Hallam University, 2021. http://dx.doi.org/10.7190/shu.hkcij.05.2021.
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This research sought to understand the impact of probation inspection on probation policy, practice and practitioners. This important but neglected area of study has significant ramifications because the Her Majesty’s Inspectorate of Probation has considerable power to influence policy through its inspection regime and research activities. The study utilised a mixed methodological approach comprising observations of inspections and interviews with people who work in probation, the Inspectorate and external stakeholders. In total, 77 people were interviewed or took part in focus groups. Probation practitioners, managers and leaders were interviewed in the weeks after an inspection to find out how they experienced the process of inspection. Staff at HMI Probation were interviewed to understand what inspection is for and how it works. External stakeholders representing people from the voluntary sector, politics and other non-departmental bodies were interviewed to find out how they used the work of inspection in their own roles. Finally, leaders within the National Probation Service and Her Majesty’s Prisons and Probation Service were interviewed to see how inspection impacts on policy more broadly. The data were analysed thematically with five key themes being identified. Overall, participants were positive about the way inspection is carried out in the field of probation. The main findings are: 1. Inspection places a burden on practitioners and organisations. Practitioners talked about the anxiety that a looming inspection created and how management teams created additional pressures which were hard to cope with on top of already high workloads. Staff responsible for managing the inspection and with leadership positions talked about the amount of time the process of inspection took up. Importantly, inspection was seen to take people away from their day jobs and meant other priorities were side-lined, even if temporarily. However, the case interviews that practitioners take part in were seen as incredibly valuable exercises which gave staff the opportunity to reflect on their practice and receive positive feedback and validation for their work. 2. Providers said that the findings and conclusions from inspections were often accurate and, to some extent, unsurprising. However, they sometimes find it difficult to implement recommendations due to reports failing to take context into account. Negative reports have a serious impact on staff morale, especially for CRCs and there was concern about the impact of negative findings on a provider’s reputation. 3. External stakeholders value the work of the Inspectorate. The Inspectorate is seen to generate highly valid and meaningful data which stakeholders can use in their own roles. This can include pushing for policy reform or holding government to account from different perspectives. In particular, thematic inspections were seen to be useful here. 4. The regulatory landscape in probation is complex with an array of actors working to hold providers to account. When compared to other forms of regulation such as audit or contract management the Inspectorate was perceived positively due to its methodological approach as well as the way it reflects the values of probation itself. 5. Overall, the inspectorate appears to garner considerable legitimacy from those it inspects. This should, in theory, support the way it can impact on policy and practice. There are some areas for development here though such as more engagement with service users. While recognising that the Inspectorate has made a concerted effort to do this in the last two years participants all felt that more needs to be done to increase that trust between the inspectorate and service users. Overall, the Inspectorate was seen to be independent and 3 impartial although this belief was less prevalent amongst people in CRCs who argued that the Inspectorate has been biased towards supporting its own arguments around reversing the now failed policy of Transforming Rehabilitation. There was some debate amongst participants about how the Inspectorate could, or should, enforce compliance with its recommendations although most people were happy with the primarily relational way of encouraging compliance with sanctions for non-compliance being considered relatively unnecessary. To conclude, the work of the Inspectorate has a significant impact on probation policy, practice and practitioners. The majority of participants were positive about the process of inspection and the Inspectorate more broadly, notwithstanding some of the issues raised in the findings. There are some developments which the Inspectorate could consider to reduce the burden inspection places on providers and practitioners and enhance its impact such as amending the frequency of inspection, improving the feedback given to practitioners and providing more localised feedback, and working to reduce or limit perceptions of bias amongst people in CRCs. The Inspectorate could also do more to capture the impact it has on providers and practitioners – both positive and negative - through existing procedures that are in place such as post-case interview surveys and tracking the implementation of recommendations.
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Audit Report "Department of Energy Efforts to Manage Information Technology Resources in an Energy-Efficient and Environmentally Responsible Manner". Office of Scientific and Technical Information (OSTI), May 2009. http://dx.doi.org/10.2172/958298.
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