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Articoli di riviste sul tema "Auditing – Evaluation"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 4 febbraio 2022

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1

Zeng, Lei, Yang Xiao e Hui Chen. "Auditing overhead, auditing adaptation, and benchmark evaluation in Linux". Security and Communication Networks 8, n. 18 (4 giugno 2015): 3523–34. http://dx.doi.org/10.1002/sec.1277.

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Srivastava, Rajendra P., Arnold Wright e Theodore J. Mock. "Multiple hypothesis evaluation in auditing". Accounting & Finance 42, n. 3 (novembre 2002): 251–77. http://dx.doi.org/10.1111/1467-629x.00077.

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Лосева e N. Loseva. "International Auditing Standards and Estimation of Auditing Services Quality". Auditor 3, n. 1 (25 gennaio 2017): 37–45. http://dx.doi.org/10.12737/24333.

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The article considers the procedure of entering into force and appliance on the territory of the Russian Federation of the international auditing standards, their full list, and auditing quality evaluation criteria in 2017.

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Yang, David C. "SECs Electronic Filing System: An Evaluation". Journal of Applied Business Research (JABR) 6, n. 3 (21 ottobre 2011): 40. http://dx.doi.org/10.19030/jabr.v6i3.6288.

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This paper discusses the development and functioning of the SEDCs EDGAR system. The considerations for using EDGAR and the future impact of such a revolutionary system on accounting issues and practices such as continuous reporting, continuous auditing and database auditing, etc. are examined.

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Chelimsky, Eleanor. "Comparing and Contrasting Auditing and Evaluation". Evaluation Review 9, n. 4 (agosto 1985): 483–503. http://dx.doi.org/10.1177/0193841x8500900406.

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Baric, Leo. "Health Promoting Schools Evaluation and Auditing". Journal of the Institute of Health Education 29, n. 4 (gennaio 1991): 114–20. http://dx.doi.org/10.1080/03073289.1991.10805747.

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Chelimsky, Eleanor. "Auditing and evaluation: Whither the relationship?" New Directions for Evaluation 1996, n. 71 (giugno 1996): 61–67. http://dx.doi.org/10.1002/ev.1043.

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Asare, Stephen K., e W. Robert Knechel. "Termination of information evaluation in auditing". Journal of Behavioral Decision Making 8, n. 1 (marzo 1995): 21–31. http://dx.doi.org/10.1002/bdm.3960080103.

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Hu, Kuang-Hua, Fu-Hsiang Chen e Gwo-Hshiung Tzeng. "CPA FIRM’S CLOUD AUDITING PROVIDER FOR PERFORMANCE EVALUATION AND IMPROVEMENT: AN EMPIRICAL CASE OF CHINA". Technological and Economic Development of Economy 24, n. 6 (20 dicembre 2018): 2338–73. http://dx.doi.org/10.3846/tede.2018.6619.

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While CPA (Certified Public Accountant) firms utilize cloud auditing technologies to generate auditing reports and convey information to their clients in the Internet of Things (IoT) Era, they often cannot determine whether cloud auditing is a secure and effective form of communication with clients. Strategies related to cloud auditing provider evaluation and improvement planning are inherently multiple attribute decision making (MADM) issues and are very important to the auditor industry. To overcome these problems, this paper proposes an evaluation and improvement planning model to be a reference for CPA firms selecting the best cloud auditing provider, and illustrates an application of such a model through an empirical case study. The DEMATEL (decision-making trial and evaluation laboratory) approach is first used to analyze the interactive influence relationship map (IIRM) between the criteria and dimensions of cloud auditing technology. DANP (DEMATEL-based ANP) is then employed to calculate the influential weights of the dimensions and criteria. Finally, the modified VIKOR method is utilized to provide improvement priorities for performance cloud auditing provider satisfaction. Based on expert interviews, the recommendations for improvement priorities are privacy, security, processing integrity, availability, and confidentiality. This approach is expected to support the auditor industry to systematically improve their cloud auditing provider selection.

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Pierre, Jon, B. Guy Peters e Jenny de Fine Licht. "Is auditing the new evaluation? Can it be? Should it be?" International Journal of Public Sector Management 31, n. 6 (13 agosto 2018): 726–39. http://dx.doi.org/10.1108/ijpsm-08-2017-0219.

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Purpose The purpose of this paper is to study the changing relationship between auditing and evaluation. Over the past several years, supreme auditing institutions (SAIs) in a number of advanced democracies have evolved from conventional auditing institutions to becoming increasingly concerned with assisting policy change and administrative reform in the public sector; tasks that are traditionally associated with evaluation. The paper discusses the potential consequences of this development for the SAIs themselves as well as for the audited and reforming institutions and for policy-making. Design/methodology/approach The paper uses qualitative method and draws on the extensive literature on auditing and evaluation. The analysis has also benefitted from the authors’ recent comparative research on SAIs. Findings The findings, summarized in six points, are that the growth of auditing in areas previously assigned to evaluators, has led to a shortened time perspective; stronger emphasis on the administration of policies; increased focus on efficiency of the audited entity; greater independence from the evaluated organizations; a shift in receiver of information toward the legislature and/or the public; and improved communication. Practical implications Evaluation as a professional and scholarly field has developed theories and advanced methods to assess the effectiveness of public programs. The growth of auditing may thus change the focus and quality of policy evaluation. Originality/value The paper speaks to both scholars and practitioners. To the best of the knowledge a similar analysis has not been done before.

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Botha, Lise Muriel, e Naomi Wilkinson. "A framework for the evaluation of the perceived value added by internal auditing". Meditari Accountancy Research 28, n. 3 (5 settembre 2019): 413–34. http://dx.doi.org/10.1108/medar-02-2019-0448.

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Purpose The purpose of this study is to propose a framework for the evaluation of the perceived value internal audit functions add to their organisations. The framework is based on service quality measurement principles, specifically SERVPERF, which is applied to internal auditing. Design/methodology/approach Insights obtained from the literature on internal auditing and service quality disciplines were synthesised to identify and structure value-adding attributes of internal auditing. A thematic analysis of published profiles (by Protiviti) of various organisations’ internal audit functions were analysed and evaluated against those attributes identified in the literature to formulate an evaluation framework based on service quality measurement principles. Findings The identified value-adding attributes were categorised according to the dimensions of the SERVPERF service quality measurement instrument to formulate a framework for evaluation of the value added by internal audit functions. It was found that the SERVPERF dimensions appear to be relevant to internal auditing. The SERVPERF instrument was therefore adapted to evaluate the value added by internal auditing as a service. Practical implications This paper contributes to both the theory and practice of internal auditing by proposing formal dimensions of a value-adding internal audit service which can then serve as a reference point from which to evaluate the value added to an organisation. The framework can serve as a starting point for internal audit functions to develop their service offering and/or form the foundation of stakeholder satisfaction surveys. Originality/value The study contributes to the literature by applying service quality principles to internal auditing. A holistic framework that can be used for the evaluation of the value added by internal audit functions based on stakeholder perceptions is proposed. The framework juxtaposes attributes of value-adding internal auditing with recognised service quality performance measures. The notion of value added is investigated to better understand the concept in the context of internal auditing services.

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Radio, Erik. "Semiotic Principles for Metadata Auditing and Evaluation". Cataloging & Classification Quarterly 54, n. 2 (22 gennaio 2016): 117–35. http://dx.doi.org/10.1080/01639374.2015.1133750.

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Nicoll, Paul. "THE GREAT DIVIDE BETWEEN EVALUATION AND AUDITING". Australian Journal of Public Administration 50, n. 4 (dicembre 1991): 452–66. http://dx.doi.org/10.1111/j.1467-8500.1991.tb02312.x.

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Janvrin, Diane J. "St. Patrick Company: Using Role Play to Examine Internal Control and Fraud Detection Concepts". Journal of Information Systems 17, n. 2 (1 settembre 2003): 17–39. http://dx.doi.org/10.2308/jis.2003.17.2.17.

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This instructional case uses role play to provide students in accounting information systems or auditing with experience in evaluating a firm's internal control environment to assess the likelihood of errors and fraud. The objective is to illustrate how role play can reinforce two important systems/auditing topics: internal control evaluation and fraud detection. The case provides a framework for the discussion of internal control and fraud detection concepts developed in audit standards.

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Li, Ling. "Thoughts on Teaching Reform of Audit Practice Course in Higher Vocational Colleges". Advances in Higher Education 3, n. 4 (19 dicembre 2019): 61. http://dx.doi.org/10.18686/ahe.v3i4.1536.

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<p>As a core course of auditing practice, it plays an important role in the accounting profession of higher vocational colleges. This course is not only relatively difficult for students to learn, but teachers also face great challenges in the teaching process and reform auditing course . It is necessary to focus on the needs of auditing jobs and focus on training students' professional ability in auditing. Through reforming teaching methods, restructuring teaching content, scientific assessment and evaluation, etc., the working process of auditing practice can be truly reflected and the auditing practice course can be connected with Complete effective integration between actual work and earnestly improve students' professional ability.</p>

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Schwandt, Thomas A. "The politics of verifying trustworthiness in evaluation auditing". Evaluation Practice 10, n. 4 (novembre 1989): 33–40. http://dx.doi.org/10.1016/s0886-1633(89)80020-0.

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Prasad, K. R. S., e K. T. V. Reddy. "Auditing the audit cycle: an open‐ended evaluation". Clinical Governance: An International Journal 9, n. 2 (1 giugno 2004): 110–14. http://dx.doi.org/10.1108/14777270410536394.

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Most studies looking into completion of the audit cycle, have investigated specific interventions rather than entire projects. This study was carried out to evaluate the successful completion of the audit cycle depending on whether or not recommendations were acted on; and to find out relevant confounding factors. This was a retrospective review of the recommendations of audits between March 1999 and October 2002. There were 29 projects with a total of 63 recommendations. While 24 had been implemented, action had been only initiated in two and was in progress in one. A total of 17 recommendations were still under discussion. There were three types of inaction – no action because of no recommendations (n=8), action no longer appropriate (n=1) and specific obstacles preventing implementation (n=10). There were no significant differences between the outcomes (Chi square=0.128, dF=1, p=0.720). Investigation into the outcomes of audit recommendations is a useful way of assessing the entire audit cycle. However it also throws up a number of contextual issues that can influence outcome and should be taken into account when monitoring change in clinical settings.

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Brooks, Roger A. "Blending two cultures: State legislative auditing and evaluation". New Directions for Evaluation 1996, n. 71 (giugno 1996): 15–28. http://dx.doi.org/10.1002/ev.1040.

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Schwartz, Robert. "Controlling government: Budgeting, evaluation and auditing in Israel". Israel Affairs 8, n. 4 (gennaio 2002): 65–86. http://dx.doi.org/10.1080/13537120208719658.

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Schwandt, T. A. "The Politics of Verifying Trustworthiness in Evaluation Auditing". American Journal of Evaluation 10, n. 4 (1 novembre 1989): 33–40. http://dx.doi.org/10.1177/109821408901000405.

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Greene, Jennifer C. "A case study of evaluation auditing as metaevaluation". Evaluation and Program Planning 15, n. 1 (gennaio 1992): 71–74. http://dx.doi.org/10.1016/0149-7189(92)90063-z.

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Herath, Hemantha S. B., e Tejaswini C. Herath. "IT security auditing: A performance evaluation decision model". Decision Support Systems 57 (gennaio 2014): 54–63. http://dx.doi.org/10.1016/j.dss.2013.07.010.

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Rizvi, Syed, Jungwoo Ryoo, John Kissell, William Aiken e Yuhong Liu. "A security evaluation framework for cloud security auditing". Journal of Supercomputing 74, n. 11 (2 maggio 2017): 5774–96. http://dx.doi.org/10.1007/s11227-017-2055-1.

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Kogan, Alexander, Michael G. Alles, Miklos A. Vasarhelyi e Jia Wu. "Design and Evaluation of a Continuous Data Level Auditing System". AUDITING: A Journal of Practice & Theory 33, n. 4 (1 giugno 2014): 221–45. http://dx.doi.org/10.2308/ajpt-50844.

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SUMMARY: This study develops a framework for a continuous data level auditing system and uses a large sample of procurement data from a major health care provider to simulate an implementation of this framework. In this framework, the first layer monitors compliance with deterministic business process rules and the second layer consists of analytical monitoring of business processes. A distinction is made between exceptions identified by the first layer and anomalies identified by the second one. The unique capability of continuous auditing to investigate (and possibly remediate) the identified anomalies in “pseudo-real time” (e.g., on a daily basis) is simulated and evaluated. Overall, evidence is provided that continuous auditing of complete population data can lead to superior results, but only when audit practices change to reflect the new reality of data availability. Data Availability: The data are proprietary. Please contact the authors for details.

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Rist, Ray C. "Management Accountability: The Signals sent by Auditing and Evaluation". Journal of Public Policy 9, n. 3 (luglio 1989): 355–69. http://dx.doi.org/10.1017/s0143814x00008503.

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ABSTRACTAuditing and Evaluation are two strategies which governments may use to ascertain if existing policies and programs are being administered as they ought. They provide critical information by which to determine the economy, efficiency, and effectiveness of government action and are the basis for holding accountable those responsible for the government policies and programs. The analysis compares the strengths and weaknesses of auditing and evaluation as means of monitoring accountability. Three types of accountability are discussed. Auditing makes its strongest contributing to managerial accountability through a focus on fiscal or regulatory issues.

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Varanasi, Usha Bala, e B. D. C. N. Prasad. "A Framework for Auditing the Evaluation of Uncertainty for Compliance in Information Systems". Lecture Notes on Software Engineering 3, n. 1 (2015): 40–43. http://dx.doi.org/10.7763/lnse.2015.v3.162.

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Hanskamp-Sebregts, Mirelle, Marieke Zegers, Gert P. Westert, Wilma Boeijen, Steven Teerenstra, Petra J. van Gurp e Hub Wollersheim. "Effects of patient safety auditing in hospital care: results of a mixed-method evaluation (part 1)". International Journal for Quality in Health Care 31, n. 7 (15 giugno 2018): 8–15. http://dx.doi.org/10.1093/intqhc/mzy134.

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Abstract Objective To evaluate the effectiveness of internal auditing in hospital care focussed on improving patient safety. Design, Setting and Participants A before-and-after mixed-method evaluation study was carried out in eight departments of a university medical center in the Netherlands. Intervention(s) Internal auditing and feedback focussed on improving patient safety. Main Outcome Measure(s) The effect of internal auditing was assessed 15 months after the audit, using linear mixed models, on the patient, professional, team and departmental levels. The measurement methods were patient record review on adverse events (AEs), surveys regarding patient experiences, safety culture and team climate, analysis of administrative hospital data (standardized mortality rate, SMR) and safety walk rounds (SWRs) to observe frontline care processes on safety. Results The AE rate decreased from 36.1% to 31.3% and the preventable AE rate from 5.5% to 3.6%; however, the differences before and after auditing were not statistically significant. The patient-reported experience measures regarding patient safety improved slightly over time (P < 0.001). The SMR, patient safety culture and team climate remained unchanged after the internal audit. The SWRs showed that medication safety and information security were improved (P < 0.05). Conclusions Internal auditing was associated with improved patient experiences and observed safety on wards. No effects were found on adverse outcomes, safety culture and team climate 15 months after the internal audit.

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Wang, Xiao Yan, e Shao Yan Fan. "Study on Management Control Auditing on Construction Project". Advanced Materials Research 217-218 (marzo 2011): 262–67. http://dx.doi.org/10.4028/www.scientific.net/amr.217-218.262.

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Management and auditing of construction project, which is a certain trend of management development of modern construction project, is a new theory in audit practicing of construction project and an effective way to work out at the highest degree the returns on construction project investment, improve construction project management performance levels, avoid at the highest degree redundancy of construction projects and eliminate waste of resources. This essay points out the importance of the use of management auditing in construction projects based on the analysis of disadvantages in conventional construction projects management. And it builds up frame for management auditing of construction projects, puts forward performance evaluation methods of management control auditing.

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Orchard, Lou X., e Matthew L. Hoag. "Revenue Process Internal Control For Manufacturers: An Evaluation Tool For Independent Auditors And Managers". Journal of Business & Economics Research (JBER) 12, n. 2 (29 marzo 2014): 137. http://dx.doi.org/10.19030/jber.v12i2.8527.

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Effective management of the revenue process is critical to the success and long-run viability of any business. The revenue process also entails an elevated risk area for financial reporting fraud (AICPA 2002; Beasley et al., 2010). Accordingly, this important process demands heightened attention from independent auditors and company managers, and internal control activities must be considered as part of the ongoing evaluations of this important area. This paper presents a tool for evaluating internal control objectives and activities pertinent to the revenue process for companies operating in the manufacturing sector. This evaluation tool may be used by independent auditors as a general benchmark in performing a preliminary evaluation of a manufacturing clients internal control over the revenue process. Independent auditors who will find the tool most useful will primarily be those wishing to comply with U.S. Generally Accepted Auditing Standards (GAAS), including those performing integrated audit engagements in accordance with Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 and the new requirements set forth in the Committee of Sponsoring Organizations of the Treadway Commissions (COSO) Internal Control Integrated Framework. In instances where important internal control activities have been omitted from the clients system, the auditor should consider whether the omission increases the risk of material misstatement. This tool may also be used by managers to evaluate the adequacy of their companys internal control activities within the revenue process.

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Krishnamoorthy, Ganesh, Theodore J. Mock e Mary T. Washington. "A Comparative Evaluation of Belief Revision Models in Auditing". AUDITING: A Journal of Practice & Theory 18, n. 2 (1 settembre 1999): 105–27. http://dx.doi.org/10.2308/aud.1999.18.2.105.

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External auditors typically gather audit evidence in a sequential fashion and revise their estimates of likelihood of material misstatements based on the evidence collected. Optimal utilization of audit evidence can help control audit risk and improve audit efficiency and effectiveness. This paper first shows how a typical audit risk assessment and belief revision task can be modeled using four theoretical models of belief revision. Then the descriptive properties of these models are evaluated based on the actual judgments of experienced auditors who assessed the likelihood of error in a task involving inventory valuation. A realistic audit case was administered to 101 experienced auditors. Models based on the following theories were evaluated: a version of Bayesian inference labeled Cascaded Inference Theory (Schum 1987; Schum and DuCharme 1971), two versions of the Belief Adjustment Model (Hogarth and Einhorn 1992), and a version of the Dempster-Shafer Theory of Belief Functions (Srivastava and Shafer 1992; Shafer 1976). The experimental task involves belief revision after combining evidence about the reliability of a client's internal control system with substantive evidence relating to inventory pricing. Both the experimental and manipulation check results show that the auditors were sensitive to differences in the source reliability and diagnosticity of the manipulated audit evidence. The analytical results reveal that the four models differ in the way they interpret evidence relating to internal control system reliability and the manner in which such evidence is aggregated with price test evidence. Yet, all four models correctly predict the direction of auditor belief revision. The study reveals that important structural differences in the models result in differences in the magnitude, but not the direction of belief revision. This theoretical and empirical evidence has heretofore been unavailable in the literature. Further, the version of the Hogarth and Einhorn (1992) Belief Adjustment Model that views control systems reliability as negative evidence is the only model that captures both the direction and magnitude of auditors' belief revision. Finally, auditors' belief revision was lower than that predicted by the remaining three models, with the extent of discounting ranging from 31 percent to 40 percent. Under-utilization of evidential value with respect to any of the models implies opportunities to improve audit performance either through training or with decision aids. The paper discusses implications for both audit theory and practice.

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Dekker, Pieter J., e Frans L. Leeuw. "PROGRAM EVALUATION AND EFFECTIVENESS AUDITING: DEFINITIONS, MODELS AND PRACTICE". Impact Assessment 7, n. 2-3 (settembre 1989): 113–33. http://dx.doi.org/10.1080/07349165.1989.9726016.

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Demetrick, Douglas J. "Molecular Auditing: An Evaluation of Unsuspected Tissue Specimen Misidentification". Archives of Pathology & Laboratory Medicine 142, n. 11 (18 giugno 2018): 1407–14. http://dx.doi.org/10.5858/arpa.2017-0374-oa.

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Context.— Specimen misidentification is the most significant error in laboratory medicine, potentially accounting for hundreds of millions of dollars in extra health care expenses and significant morbidity in patient populations in the United States alone. New technology allows the unequivocal documentation of specimen misidentification or contamination; however, the value of this technology currently depends on suspicion of the specimen integrity by a pathologist or other health care worker. Objective.— To test the hypothesis that there is a detectable incidence of unsuspected tissue specimen misidentification among cases submitted for routine surgical pathology examination. Design.— To test this hypothesis, we selected specimen pairs that were obtained at different times and/or different hospitals from the same patient, and compared their genotypes using standardized microsatellite markers used commonly for forensic human DNA comparison in order to identify unsuspected mismatches between the specimen pairs as a trial of “molecular auditing.” We preferentially selected gastrointestinal, prostate, and skin biopsies because we estimated that these types of specimens had the greatest potential for misidentification. Results.— Of 972 specimen pairs, 1 showed an unexpected discordant genotype profile, indicating that 1 of the 2 specimens was misidentified. To date, we are unable to identify the etiology of the discordance. Conclusions.— These results demonstrate that, indeed, there is a low level of unsuspected tissue specimen misidentification, even in an environment with careful adherence to stringent quality assurance practices. This study demonstrates that molecular auditing of random, routine biopsy specimens can identify occult misidentified specimens, and may function as a useful quality indicator.

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Leeuw, Frans L. "Auditing and evaluation: Bridging a gap, worlds to meet?" New Directions for Evaluation 1996, n. 71 (giugno 1996): 51–60. http://dx.doi.org/10.1002/ev.1042.

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Jinguo, Xin, e Wu Yanxia. "The Quantitative Evaluation Method of Low-carbon Economy Auditing". Energy Procedia 5 (2011): 1014–18. http://dx.doi.org/10.1016/j.egypro.2011.03.179.

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Hanskamp-Sebregts, Mirelle, Marieke Zegers, Wilma Boeijen, Hub Wollersheim, Petra J. van Gurp e Gert P. Westert. "Process evaluation of the effects of patient safety auditing in hospital care (part 2)". International Journal for Quality in Health Care 31, n. 6 (18 agosto 2018): 433–41. http://dx.doi.org/10.1093/intqhc/mzy173.

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Abstract Objective To identify factors that explain the observed effects of internal auditing on improving patient safety. Design setting and participants A process evaluation study within eight departments of a university medical centre in the Netherlands. Intervention(s) Internal auditing and feedback for improving patient safety in hospital care. Main outcome measure(s) Experiences with patient safety auditing, percentage implemented improvement actions tailored to the audit results and perceived factors that hindered or facilitated the implementation of improvement actions. Results The respondents had positive audit experiences, with the exception of the amount of preparatory work by departments. Fifteen months after the audit visit, 21% of the intended improvement actions based on the audit results were completely implemented. Factors that hindered implementation were short implementation time: 9 months (range 5–11 months) instead of the 15 months’ planned implementation time; time-consuming and labour-intensive implementation of improvement actions; and limited organizational support for quality improvement (e.g. insufficient staff capacity and time, no available quality improvement data and information and communication technological (ICT) support). Conclusions A well-constructed analysis and feedback of patient safety problems is insufficient to reduce the occurrence of poor patient safety outcomes. Without focus and support in the implementation of audit-based improvement actions, quality improvement by patient safety auditing will remain limited.

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Yasenev, V. N., A. V. Dorozhkin e A. L. Sochkov. "Draft concept of Information Security Auditing at a university". Accounting. Analysis. Auditing 6, n. 6 (25 gennaio 2020): 24–33. http://dx.doi.org/10.26794/2408-9303-2019-6-6-24-3.

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The article examines the theoretical and practical basis of auditing the information security of educational institutions. The article gives proposals on the main components of its concept, taking into account the specifics of educational organizations, the article also searches for the ways of ensuring the effective functioning of universities on a considered basis. Proposals have been made to develop a comprehensive concept for the auditing of the information security of the university. The project includes seven components: the objects of auditing; its goals and objectives; the subtype of auditing that takes into account the specifics of the school; how to conduct audits and how to analyze data from the auditing process; the auditing phasing; its organizational and technical foundations; the composition and content of the resulting documents. A combination of risk analysis and information security standards is recommended as a practical approach to auditing. It is recommended that an experimental examination of the object security system should beused for real verification. Among the reasons for theoretical approaches that could create the basis for auditing the information security of a higher educational institution, the most preferable are the models of evaluation and the “grey” box. Practical implementation of the proposed information security auditing concept will improve the effectiveness of monitoring the implementation of Federal Laws and Programs in the educational institutions, and it will eventually strengthen the level of information security of the organization.

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Santos, Carlos, Pedro Sousa, Carla Ferreira e José Tribolet. "Conceptual Model for Continuous Organizational Auditing with Real Time Analysis and Modern Control Theory". Journal of Emerging Technologies in Accounting 5, n. 1 (1 gennaio 2008): 37–63. http://dx.doi.org/10.2308/jeta.2008.5.1.37.

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ABSTRACT: The important role that has been played by organizational information systems in the maneuvering of organizations, particularly concerning their capacity to continuously adapt to new challenges using real time response, means that great care must be given to their evaluation and validation. Bearing this in mind, a system which has been evaluated and validated will reassure the stakeholders that the organization is trustworthy. The process of evaluating and validating is one of auditing which, in order to be performed according to good practice, should be based on an internal control system. This work presents a conceptual model for continuous organizational auditing using real time analysis and modern control theory. The main scientific components of this work are as follows: the consistent and coherent design of an internal control system based on modern control theory; the formal verification of the rules that make up the internal control system's specific aims; a conceptual model able to support continuous organizational auditing using real time analysis.

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Hegazy, Mohamed, e Myada Tawfik. "Performance measurement systems in auditing firms". Journal of Accounting in Emerging Economies 5, n. 4 (2 novembre 2015): 395–423. http://dx.doi.org/10.1108/jaee-04-2012-0014.

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Purpose – The purpose of this paper is to investigate challenges facing auditing firms in designing and measuring their performance and discusses why and how the balance scorecard (BSC) could support the auditing firms overcome such challenges. The paper contributes to the existing literature by identifying the peculiarity of the auditing firms in designing and implementing performance measurement systems including the need for sound and advanced information systems, subjectivity embedded in measuring customer satisfaction, growth and success of the firms and restrictions imposed by regulations and auditing standards for the provision of non-audit services which may increase the firms’ revenues and profits to help maintain high-quality outputs. Also, the paper provided evidence for the use of non-financial measures in service industry in particular for customers and finance. The unique dilemma in the auditing firms to provide services to satisfy customers yet maintaining distance and independence from them represent an important research question requiring investigation and study. Design/methodology/approach – A review of the literature for performance evaluation in general and in particular BSCs in service industries was made to identify challenges facing auditing firms when measuring their performance. Data were collected using case study approach; two auditing firms, one of the Big 4 and a medium size auditing firm with international affiliation operating in the Egyptian market were selected. Interviews, document analysis and participant observations were used in the analysis of each firm performance measurement system. Findings – The paper suggests that major challenges face auditing firms in measuring their performance mainly the size of the firm and its affiliation with international auditing firm, the qualification and experience of partners and audit managers needed for the design and implementation of a BSC or similar performance measures, the resources required for the introduction of such performance measure and the peculiarity of the auditor and client relationship with the need to maintain independence and confidentiality while providing high-quality services. Although both auditing firms being studied have formal performance measurement systems, they differ in their degree of comprehensiveness. In particular, the performance measurement system of the larger firm is more elaborate than that of the smaller one and both place more emphasis on qualitative measures such as learning and growth and internal business processes than financial measures. Research limitations/implications – Overall, the results have implications for understanding the performance measurement process of auditing firms in general and in particular in an emerging economy such as Egypt. The identification of the challenges facing auditing firms in measuring their performance and how the implementation of BSC can help partners and employees to overcome those challenges will add to the literature for performance evaluation in service companies. Future research should be carried to compare and assess differences between the behavioural aspects of performance measures in auditing firms and possible application of BSC in such firms and those used in services industry. Also, the practicality of implementing a BSC measures for different auditing firms should be investigated further in future research. Originality/value – The research among the first to investigate the challenges facing auditing firms in designing and operating a performance measurement system and to discuss, using case studies, how a BSC could support the auditing firms to overcome such challenges. Further, the research provides insights into performance measures in auditing firms in developing economies like Egypt which are sparse since most studies have been conducted in developed economies. Also, the paper enriches the literature of performance measurement systems in service rather than the manufacturing sector especially for medium and small size firms.

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Pîrvuţ, Valentin. "Auditing of the Computerised Information Systems in the Military Organization". Scientific Bulletin 21, n. 1 (1 giugno 2016): 36–39. http://dx.doi.org/10.1515/bsaft-2016-0034.

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Abstract An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems) are the ISA ( International Standards on Auditing) and IAPS ( International Auditing Practice Statement) standards elaborated by IFAC ( International Federation of Accountants).

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Gichuki, Hannah Wangui, e Dr Samson Nyang’au Paul. "Effect of Public Procurement Audit on Performance of State Corporations in Kenya". International Journal of Supply Chain and Logistics 4, n. 2 (24 ottobre 2020): 104. http://dx.doi.org/10.47941/ijscl.468.

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Purpose: The purpose of the study was to assess the effect of public procurement audit on performance of state corporations in Kenya.Methodology: The study employed a descriptive research design, targeting heads of procurement in state corporations. As a rule of thumb when the population is below 200, a study does a census. The researcher preferred this method because it allowed an in-depth study of the subject. Data was collected using self-administered questionnaires. Pilot study was carried out to establish the validity and reliability of the research instruments. The instruments were designed appropriately according to the study objectives. The data collected was analyzed by use of descriptive and inferential statistics. The study used multiple regression and correlation analysis to show the relationship between the dependent variable and the independent variables. The data generated was keyed in and analyzed by use of Statistical Package of Social Sciences (SPSS) version 24 to generate information which was presented using charts, frequencies and percentages.Results and conclusion: The findings of the study concluded that preparation and planning auditing, information and publicity auditing, evaluation of received tenders auditing, award and execution of contract auditing have a positive relationship with performance of state corporations in Kenya. The independent variables reported R value of 0.876 indicating that there is perfect relationship between dependent variable and independent variables’ square value of 0.768 means that 76.8% of the corresponding variation in performance of state corporations in Kenya can be explained or predicted by (preparation and planning auditing, information and publicity auditing, evaluation of tenders auditing and award and execution of contract auditing) which indicated that the model fitted the study data. The results of regression analysis revealed that there was a significant positive relationship between dependent variable and independent variable at (β = 0.761), p=0.000 <0.05).Unique contribution to theory, policy and practice: The study recommended that public institutions should embrace public procurement audit so as to improve performance and further researches should to be carried out in other public institutions to find out if the same results can be obtained.

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Shafie, Farah Ayuni, Dasimah Omar e Subramaniam Karuppanan. "Environmental Risk Evaluation of a Sanitary Landfill using Life Cycle Analysis Approach". Asian Journal of Environment-Behaviour Studies 3, n. 8 (22 maggio 2018): 89–95. http://dx.doi.org/10.21834/aje-bs.v3i8.282.

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An Environmental Impact Assessment (EIA) auditing was carried out at a sanitary landfill in Kuala Langat, Selangor, Malaysia. It was conducted to assess the environmental and health impact of the landfill. The study also includes an environmental risk index and life cycle analysis (LCA) approach to evaluate the facility. The auditing arrives with a conclusion that this facility might pose a hazard to the environment and health if no adequate control measures are taken consistently. Environmental auditing and LCA simulation could become an essential tool in the monitoring of urban planning and development. Keywords: urban planning, environmental health impacts, environmental management eISSN 2514-751X © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open-access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. https://doi.org/10.21834/aje-bs.v3i8.282

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Hu, Kuang-Hua, Wei Jianguo e Gwo-Hshiung Tzeng. "Risk Factor Assessment Improvement for China’s Cloud Computing Auditing Using a New Hybrid MADM Model". International Journal of Information Technology & Decision Making 16, n. 03 (20 aprile 2017): 737–77. http://dx.doi.org/10.1142/s021962201750016x.

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With the rapid growth of modern technology in all facets of trade and industry, traditional auditing systems can no longer meet today’s ever-increasing technological requirements; contemporary auditing is in urgent need of straightforward and quick cloud computing services to meet the needs of auditors. In keeping with current trends, auditors must be provided with the means of using data and auditing information stored in cloud systems for more efficient and elastic auditing. However, the risks involved in cloud computing auditing are widespread and complex. Dimensions should be established, a mutually influential relationship used to delineate the influence weights of the dimensions and criteria should be determined. To this end, a Multiple Attribute Decision Making (MADM) model can precisely solve multi-criteria problems simultaneously. Therefore, the main focus of this study is to determine how to assess and establish the best improvement strategies to achieve the aspiration level for cloud auditing risk factors, by using the opinions and practical experience of China’s accounting experts, applied with a Decision-Making Trial and Evaluation Laboratory (DEMATEL) technique, DEMATEL-based ANP (DANP) and modified VIKOR method. The results provide cloud auditing risks with a knowledge-based understanding of the problem sources in order to establish the best improvement strategies for reducing risk-auditing performance gaps and attaining the aspiration levels. Based on the degree of impact of the dimensions/criteria on an Influence Network Relation Map (INRM), improvements should be prioritized as follows: system operations, technology risks, identity and access management and data protection.

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Mengyan, Gao. "The Cause of Auditing Expectation Gap". Journal of Finance Research 4, n. 2 (3 novembre 2020): 51. http://dx.doi.org/10.26549/jfr.v4i2.4963.

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Previous literature show that auditors and the public have different understandings and beliefs about the auditor’s responsibilities. The public’s expectation of statutory audit may exceed the responsibility required by the auditing standard, which leads to the audit expectation gap. Since the 1980s, there are more and more criticisms on statutory auditors especially after the appearance of some auditing fraud such as Enron case in the United States and Maxwell’s case in the United Kingdom. The misunderstanding from the public makes the auditor face more and more challenges. The purpose of this paper is to discuss the components of the gap, and discuss the main reasons based on the existing literature and cases. This paper makes a critical evaluation of the audit expectation gap from three parts: performance gap, standard gap, and reasonableness gap, respectively.

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El Deeb, Mohamed Samy. "Myth of Performance Evaluation in Auditing Firms- Evidence from Egypt". الفکر المحاسبى 19, n. 4 (1 ottobre 2015): 36–73. http://dx.doi.org/10.21608/atasu.2015.50236.

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Wang, Zenghua. "Constructing evaluation criteria for China's integrated public finance performance auditing". International Journal of Business and Emerging Markets 4, n. 4 (2012): 352. http://dx.doi.org/10.1504/ijbem.2012.049824.

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Kleijnen, J. P. C., J. Kriens, H. Timmermans e H. Wildenberg. "Regression Sampling in Statistical Auditing: A Practical Survey and Evaluation". Statistica Neerlandica 43, n. 4 (dicembre 1989): 193–209. http://dx.doi.org/10.1111/j.1467-9574.1989.tb01262.x.

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Shih, Kuang‐Hsun, Hsu‐Feng Hung e Binshan Lin. "Supplier evaluation model for computer auditing and decision‐making analysis". Kybernetes 38, n. 9 (16 ottobre 2009): 1439–60. http://dx.doi.org/10.1108/03684920910991469.

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Baldauf, Julia, Sabine Graschitz e Claudia Müller. "A teaching concept for auditing – evaluation of the ILPA case". Accounting Education 29, n. 4 (31 maggio 2020): 372–408. http://dx.doi.org/10.1080/09639284.2020.1768568.

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49

BeMiller, Stephen M., Randy Wirtz e Deborah L. Lindberg. "Sky Scientific, Inc.: An Auditing Minefield". Issues in Accounting Education 24, n. 2 (1 maggio 2009): 219–36. http://dx.doi.org/10.2308/iace.2009.24.2.219.

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ABSTRACT: In 1994, Sky Scientific, Inc. dramatically overstated assets and understated expenses in its financial statements. A Securities and Exchange Commission (SEC) investigation into those financial statements led to charges being filed against both the company and its auditors. This case takes a detailed look into the independent audit of Sky's financial statements for the purpose of understanding how the auditors failed to see the extent to which Sky's financial reporting was misleading and to adequately challenge the assertions presented in the financial statements before Sky filed them with the SEC. This case provides an opportunity to examine numerous issues related to the audit engagement process, including audit planning, the evaluation of management representations, the audit evidence process, and auditors' going-concern judgments. The roles and responsibilities of the concurring auditor and an outside specialist are also discussed.

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Chen, Yong, e Qi Lin. "Reliability Evaluation and Management in Simulation Systems". Advanced Materials Research 791-793 (settembre 2013): 1180–83. http://dx.doi.org/10.4028/www.scientific.net/amr.791-793.1180.

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This paper discusses reliability evaluation and management in simulation systems. An evaluation methodology is proposed first that can be used to assess the reliability of simulation models, following which evaluation methodology and evaluation procedures are described. As the application of reliability principles has also become a trying management task, reliability management is discussed at length which is divided into four parts: related responsibilities, guidelines, tasks in the life cycle and reliability auditing and pitfalls.

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