Artykuły w czasopismach na temat „Management audit”
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Bezrodnyi, Mikhailo. "DETERMINATION OF AUDIT TIME OF QUALITY MANAGEMENT SYSTEMS". Avtoshliakhovyk Ukrayiny, nr 3 (259) ’ 2019 (17.10.2019): 8–15. http://dx.doi.org/10.33868/0365-8392-2019-3-259-8-15.
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It’s given an approach for determination and calculation by Certification Bodies the audit time of quality management systems for all types of audits (initial management systems certification audits: stage 1 plus stage 2, surveillance audits, re-certification audits) on consideration of size, structure, types of activities, processes, products, services and complexity of quality management systems of client organizations. The methodology for determining audit time of quality management system takes into consideration the type of audit to be conducted and any type of locations of a client organization (e.g. permanent site or temporary site, that both may be physical or virtual site), remote auditing activities (off-site activities) and whether an organization operated a management system over multiple sites, various working shifts or outsourced part of its functions or processes for externally provision (outsourcing). This methodology also is considered by taking into account factors for it’s adjustments that need to be considered to increase or decrease audit time. An algorithm of calculation of labour-intensiveness of activities for quality management system evaluating has been developed. It’s considered an application of the algorithm on the example of an imaginary organization. The adoption of the methodology for determining audit time of quality management system for all types of audits will be useful for application to different interested parties, such as certification bodies or theirs clients or others. Keywords: audit, audit day, audit time of quality management system, certification audit, duration of quality management system audit, effective number of personnel, multi-site management system, permanent site, risk, quality management system, recertification audit, risk category, surveillance audit, temporary site, virtual site.
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Pečiulytė, Indrė, i Juozas Ruževičius. "Kokybės auditas: koncepcija ir metodologijos tobulinimas". Informacijos mokslai 68 (1.01.2014): 23–43. http://dx.doi.org/10.15388/im.2014..3922.
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Audito metodologija plačiai nagrinėjama tiek užsienio, tiek Lietuvos autorių mokslinėje literatūroje, tačiau išsamių studijų, kuriose būtų sistemingai analizuojamos visos šiuo metu naudojamos audito rūšys, nėra daug. Kokybės audito metodologija taip pat nėra iki galo išnagrinėta ir aiškiai susisteminta. Nagrinėjant audito koncepcijas sunku vienareikšmiškai nustatyti, kuriam audito tipui – veiklos ar valdymo – yra priskiriamas kokybės auditas. Atlikta mokslinės literatūros analizė atskleidė, kad visoje audito sistemoje kokybės auditą galima identifikuoti kaip veiklos audito sudedamąją dalį. Kokybės auditas yra svarbus visoje audito sistemoje, nes jis yra dalis vertinimo proceso, kuriuo auditoriai atskleidžia tobulintinas organizacijos veiklos kokybės sritis. Straipsnyje, remiantis teorinės literatūros sistemine analize ir kokybės auditorių bei ekspertų anketinės apklausos rezultatais, suformuotas audito sistemos pagal funkcinį požymį modelis, identifikuoti kokybės audito atlikimo būdų pranašumai ir trūkumai, pateiktos kokybės audito metodologijos tobulinimo rekomendacijos.Pagrindiniai žodžiai: kokybės auditas, audito procesas, audito sistema, audito metodologija, tobulinimas, modelis, apklausa.
Quality audit: concept and methodology improvementIndrė Pečiulytė, Juozas Ruževičius
SummaryThe methodology of audit is extensively researched by both foreign and Lithuanian authors, but there isn’t a complete theory of audit, in which all the currently existing types of audit are mentioned. This is due to the fact that the quality audit methodology is not fully explored and clearly systematized. When analyzing audit concepts, it is a challenge to determine which type of audit – performance or management – is attributable to the quality audit. The theoretical analysis has shown that in the audit system the quality audit can be assigned as part of the performance audit. Quality audit is important throughout the audit system as it is part of the evaluation process, which helps auditors to reveal areas for improvement within their organizations. According to the theoretical literature systematic analysis and the quality auditors’ questionnaire survey results, in this study the audit system model by the functional character has been formed, the advantages and disadvantages of quality audit techniques have been identified, and recommendations for the quality audit methodology improvement are presented.Keywords: quality audit, auditing process, audit system, audit methodology, improvement, survey, model.
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Shelby, Annette N., i N. Lamar Reinsch. "The Communication Audit: A Framework for Teaching Management Communication". Business Communication Quarterly 59, nr 2 (czerwiec 1996): 95–108. http://dx.doi.org/10.1177/108056999605900208.
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This article describes a communication audit project used in a graduate-level management communication course. We review some of the literature con cerning communication audits, explain why and how we use an audit in our classes, and describe specific audit-related assignments. While a challenging assignment both for student and professor, the audit is—in our judgment— clearly worth the effort.
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Ackermann, Christo, i Ben Marx. "Internal audit risk management in metropolitan municipalities". Risk Governance and Control: Financial Markets and Institutions 6, nr 3 (2016): 36–44. http://dx.doi.org/10.22495/rcgv6i3art7.
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Internal audit functions (IAFs) of organisations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. The combined assurance model aims at having integrated and aligned assurance in organisations with the overall aim of maximising risk and governance oversight and control efficiencies. In this regard, internal audit plays a crucial role, insofar as it consists of experts in risk, governance and control consultancy who provide assurance to senior management and the audit committee. Audit committees are dependent on internal audit for information and their effectiveness revolves around a strong and well-resourced internal audit function which is able to aid audit committees to meet their oversight responsibilities. There is thus a growing demand for managing risk through the process of risk management and internal audit is in a perfect position to assist with the improvement of such processes. If internal auditors wish to continue being an important aspect of the combined assurance model, they need to address the critical area, amongst others, of risk management as part of their work. If not, it follows that the board, audit committees and other levels of management will remain uninformed on the status of these matters which, in turn, will negatively impact the ability of these stakeholders to discharge their responsibilities. This study therefore focuses on analysing the functioning of IAFs, with specific reference to their risk management mandate. The study followed a mixed method approach to describe internal audits risk management functioning in the big eight metropolitan municipalities in South Africa. The results show that internal audit provide a broad scope of risk management work which assist senior management in the discharge of their responsibilities. However, in the public eye, internal audits risk management functioning is scant.
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Chui, Lawrence, Oksana Kim i Byron J. Pike. "The Effect of Audit Duality on Audit Quality". Journal of International Accounting Research 19, nr 2 (17.04.2020): 65–89. http://dx.doi.org/10.2308/jiar-19-523.
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ABSTRACT The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Accounting Standards (RAS) and the other on International Financial Reporting Standards (IFRS). We assess whether audit duality influences audit quality, measured by modifications to the standard audit report. Using a sample of public Russian companies from 2004 to 2016, we find that audit duality significantly reduces auditors' propensity to modify the audit opinions for both the RAS and IFRS audits as compared to companies that engage a different firm for each audit. This potential reduction in audit quality is mitigated when the company is in a loss position. The presence of Big N dual auditors does not diminish the observed findings and, in fact, appears to translate into lower-quality RAS-based audits of financially distressed companies. JEL Classifications: M42; M48.
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Roncea, Cristinel. "Management systems audit in the annex SL context". TQM Journal 28, nr 5 (8.08.2016): 786–96. http://dx.doi.org/10.1108/tqm-10-2015-0129.
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Purpose – The purpose of this paper is to find answers to the current issue of the audit. What has to offer classical approach of audit practice to help organizations improve their performance? What should be done for the results of an audit of the audited organization to be useful in terms of its managers more interested in improving organizational performance, effective leadership, risk management and assessing the maturity of the organization in order to take decisions and improve business than the information to confirm compliance? Design/methodology/approach – Analysis and evaluation of the management systems’ audits findings, conducted in the last ten years by two major Romanian accredited certification bodies. Findings – A complete rethinking of audits is required. The audit methods will increase, allowing auditors to use various combined methods, based on audit purposes and on the needs of the audited organization. Originality/value – The present paper is describing the current situation, found in management systems auditing and also trying to assess and predict future development possibilities.
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Hegazy, Mohamed, i Hekmat Ebrahim. "Are joint audits associated with higher audit quality?" Corporate Ownership and Control 19, nr 2 (2022): 204–16. http://dx.doi.org/10.22495/cocv19i2art16.
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This paper investigates and assesses whether a joint audit engagement results in higher audit quality compared to a single audit given audit firms’ characteristics and complexity of their clients’ activities. The research adopts a survey-based questionnaire sent to external auditors of five audit firms with international affiliation including two Big 4 firms to assess their perceptions about whether joint audit improves audit quality compared to a single audit. Also, interviews with audit partners and professors of auditing were made to check the reliability of the survey. Descriptive and inferential statistics are used to test the research hypotheses. The results reveal that joint audit enhances the quality of the audit as auditors in joint audits deliver high audit quality and ensure continuity with the client. The results also confirm the importance to perform joint audit engagements involving one of the Big 4 with one audit partner possessing industry specialization related to the audit engagement. However, no variation was found in audit quality in a joint audit compared to a single audit for listed companies compared to non listed companies even when there are discrepancies in the joint audit partners’ level of competence and experience. The study is among the first to survey the impact of joint audits compared to single audits on audit quality in an emerging economy. The study identifies valuable insights and provides recommendations to audit firms, professional and oversight bodies, and government to encourage the use of joint audits versus single audits to improve audit quality
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Koldovskyi, Artem. "Corporate social responsibility audit: Theoretical aspects". Risk Governance and Control: Financial Markets and Institutions 5, nr 3 (2015): 135–44. http://dx.doi.org/10.22495/rgcv5i3c1art5.
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This paper puts a conceptual framework to outline research for corporate social responsibility (CSR) audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE) audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.
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Masters, Megan, Anna Tikina i Bruce Larson. "Forest certification audit results as potential changes in forest management in Canada". Forestry Chronicle 86, nr 4 (1.07.2010): 455–60. http://dx.doi.org/10.5558/tfc86455-4.
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An analysis of CSA, FSC, and SFI audit conditions was conducted identifying areas requiring operational changes to obtain certification. Audit reports for each standard differed in both number and focus of requirements. The FSC audits required more changes in environmental, social and economic themes, while CSA and SFI audit reports emphasized changes in management systems and aquatic ecosystems management. Although not a guarantee of changes in operations and management, the audit conditions point towards areas where forest certification can potentially have impacts on forest management.Key words: forest certification, standards, audit conditions, forest management
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Kyung, Jongsoo. "A study on strengthening the positive function of self-audit through cooperative audit of local public corporations and institutions". Korean Association for Local Public Enterprises 18, nr 2 (31.12.2022): 23–42. http://dx.doi.org/10.24020/kjlpe.2022.18.2.23.
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Local public institutions (local public corporations and institutions, etc.) have increased significantly by region due to the increase in demand for public goods and services in the local. Local public institutions are constantly required to improve transparent management and efficiency while simultaneously pursuing public and entrepreneurial qualities. Now, appropriate pre-audit function for efficient management of local public institutions is required. However, the reality is that the organization of the audit field or the self-audit function of the audit organization is insufficient depending on the size of the organization and budget. Most local public institutions have introduced their own audit system. However, the pre-audit function is very insufficient, and it is limited to ex post audits such as accounting and settlement audits, management supervision of local governments, and administrative affairs audits of local councils. In the case of local public institutions, the transparency and efficiency of project operation are limited due to the insufficient pre-audit function and positive function of audit by the audit function of the self-audit organization. In this study, we intend to introduce auditing techniques such as cooperative auditing through linkage with external organizations in order to improve self-audit functions when audit organizations or audit functions are insufficient in local public institutions. The current status of the audit system operation of local public institutions, especially in the Chungnam region, was reviewed, and the expected effect of a cooperative audit technique to activate the self-audit function was reviewed.
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Aulia, Devira Yolla. "Impact of Audit Committee Expertise on Earnings Management and External Auditor Moderation". ATESTASI : Jurnal Ilmiah Akuntansi 4, nr 2 (9.07.2021): 190–203. http://dx.doi.org/10.33096/atestasi.v4i2.809.
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Audit committees and external audits have a very important role for financial reporting and the tendency of corporate managers to manipulate earnings. Frequency is a key factor in reducing conflicts of interest and opportunistic behavior from managers. This study aims to examine the effect of the audit committee's financial expertise on earnings management with external auditors as moderation. In this study, there were 1,966 company data listed on the Indonesia Stock Exchange in 2016-2019. Earnings management variables, audit committee financial expertise, and external audit were analyzed using multiple linear regression models. The results showed that the financial expertise of the audit committee had a significant positive effect on earnings management. Audit committee expertise moderated by external audit has a negative and significant effect on earnings management.
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Aulia, Devira Yolla. "Impact of Audit Committee Expertise on Earnings Management and External Auditor Moderation". Atestasi : Jurnal Ilmiah Akuntansi 4, nr 2 (30.09.2021): 200–213. http://dx.doi.org/10.57178/atestasi.v4i2.102.
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Audit committees and external audits have a very important role for financial reporting and the tendency of corporate managers to manipulate earnings. Frequency is a key factor in reducing conflicts of interest and opportunistic behavior from managers. This study aims to examine the effect of the audit committee's financial expertise on earnings management with external auditors as moderation. In this study, there were 1,966 company data listed on the Indonesia Stock Exchange in 2016-2019. Earnings management variables, audit committee financial expertise, and external audit were analyzed using multiple linear regression models. The results showed that the financial expertise of the audit committee had a significant positive effect on earnings management. Audit committee expertise moderated by external audit has a negative and significant effect on earnings management.
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Barghathi, Yasser, Esinath Ndiweni i Alhashmi Aboubaker Lasyoud. "Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE". Corporate Ownership and Control 17, nr 2 (2020): 32–45. http://dx.doi.org/10.22495/cocv17i2art3.
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The present study is intended to scholarly explore auditors’ perceptions regarding joint audits; whether it can improve audit quality. To reach this goal, participants were enrolled from Big 4, non-Big 4, and other stockholders. In addition, the present study examines the perception of the same stakeholders in terms of how audit concentration affects the audit market in the UAE. Being a qualitative study, 12 semi-structured interviews were conducted to collect required data; 4 face to face and 8 through using Google forms. The finding of the study revealed mixed perception regarding joint audits; it may improve audit quality at the cost of high fees and free-rider problems. Findings of the study has practical implication for policymakers of emerging economies around the globe, such as policymakers who can make joint audits as compulsory. Another significance of the present work is that it has allowed for the perception of stakeholders, who are at the center of the controversial subject of joint audits and audit market concentration. The study suggests that there is a need for removing language barriers; it will benefit some firms in the form of directly communicating with auditors either in English or in Urdu.
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Bieliaieva, Nataliia. "Internatiоnal practice оf the cоncepts use оf “HR audit”, “staff audit”, “persоnnel audit”". Economics. Ecology. Socium 3, nr 3 (30.09.2019): 94–101. http://dx.doi.org/10.31520/2616-7107/2019.3.3-11.
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Іntrоductіоn. Persоnnel management іs a multіfaceted and extremely cоmplex prоcess, characterіzed by іts specіfіc features and patterns. Tоday, effectіve HR management іs оne оf the key pоіnts іn іmprоvіng prоductіvіty and creatіng cоmpetіtіve prоducts. Іncоmpetence оf managers іn thіs fіeld leads tо іneffіcіent use оf human resоurces іn the cоndіtіоns оf fіerce cоmpetіtіоn amоng exіstіng enterprіses. Іn thіs regard, enterprіses need tо cоnduct a cоmprehensіve analysіs that wіll іdentіfy prоblems and prevent them frоm оccurrіng іn the future. Such an analysіs may be presented іn the fоrm оf a staff audіt, hr audіt, persоnnel audіt. At the same tіme, sіnce thіs cоncept іs bоrrоwed frоm іnternatіоnal experіence, іt іs apprоprіate tо іnvestіgate this dіfference between оf the cоncepts оf “HR audіt”, “staff audіt”, “persоnnel audіt” іn the іnternatіоnal practіce.
Aіm and tasks. The purpоse оf the research іs tо study the іnternatіоnal practіce оf applyіng the cоncepts оf «HR audіt», «staff audіt», «persоnnel audіt».
Results. Оrganіzatіоns are cоntinuоusly evоlvіng. But if we are gоing tо talk abоut the pоlіcіes and prоcedures, they оften remaіn unchanged. Sо tо dіmіnіsh legal іssues and tо be sure that a cоmpany stіll cоmplіes wіth the labоr and emplоyment laws, іt іs іmpоrtant tо perfоrm an audіt in personnel management sphere. It cоuld sоund like dauntіng, but, really, іt іs a valuable tооl that can help the cоmpany tо stay up tо date and be able tо thrіve all the time. The analysis of the use of the terms "human resource audit", "staff audit", "personal audit" in international practice is carried out. The connection between the term "HR audit" and personnel management is justified. The difference in the application of concepts in international practice is determined.
Cоnclusіоns. The term “HR audіt” іs mоre new and wіder, than “persоnnel audіt” оr “staff audіt”. Cоmpanies need tо use this audіt tо prоvіde recоmmendatіоns whіch wіll help them tо іmprоve оperatіоns, prоductivity, effectiveness. As a rule, HR prоfessіоnals can perfоrm this analysis, this assessment by themselves, but they alsо can hіre an external оrganizatiоns. Systematіcally cоnductіng an HR audіt wіll alsо make a pоsіtіve impact оn the emplоyees, knоwіng that their cоmpany takes an actіve steps tо make better theirs wоrkіng cоndіtіоns. Such changes wіll pоsitively influenced the way оf wоrkіng and alsо іncreased emplоyee mоrale.
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Kasper, Matthias, i James Alm. "Audits, audit effectiveness, and post-audit tax compliance". Journal of Economic Behavior & Organization 195 (marzec 2022): 87–102. http://dx.doi.org/10.1016/j.jebo.2022.01.003.
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Sartono, Mohammad Ali. "Kualitas Audit Didasarkan Pada Isu-Isu Keahlian Dan Profesionalisme Auditor". Manajerial 9, nr 2 (20.08.2017): 83. http://dx.doi.org/10.31479/m.v9i2.25.
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<p align="justify">This research will examine the views from stakeholders on the quality of audits based on issues of expertise and professionalism of auditors, audits commercialization and transparency the audit. This study focuses attention on the response from implementation of audits quality regulations according to the company’s audits, the audit committee and investors. The focus of this research is an analysis of research by identifying four major drivers of audit quality, namely: culture in an audit firm; skills and personal qualities of audit partners and staff; the effectiveness of the audit process; the reliability and usefulness of audit reporting. In this study also identifies a number of factors that affect the quality of audit beyond the control of the auditor, namely: the approach taken by management; the contribution made by the audit committee; role of shareholders and commentators; role as a driver of audit quality litigation; regulatory approaches; the pressure caused by the acceleration reports. The results showed that the regulatory bodies and professionals involved in the management and improvement of audit quality to make efforts to improve the tarnished image, increase its legitimacy and reputation as well as the dominance of responses raised concerns about potential damage to the profession.</p>
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Mackevičius, Jonas, i Dalia Daujotaitė. "Veiklos auditas: veiklos tikrinimo ir vertinimo instrumentas". Informacijos mokslai 57 (1.01.2011): 26–38. http://dx.doi.org/10.15388/im.2011.0.3136.
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Veiklos auditas yra viena iš labai svarbių audito sistemos rūšių, tačiau audito literatūroje daugelis jo aspektų išnagrinėti nepakankamai. Veiklos audito praktinio taikymo patirtis Lietuvoje taip pat maža. Straipsnyje nagrinėjama veiklos audito reikšmė ir sąvokos apibūdinimas įvairių užsienio ir Lietuvos autorių darbuose. Pasiūlytas veiklos audito apibrėžimas (įvertinus šiuolaikinės ekonomikos dinamiškumą ir sudėtingumą), atitinkantis šiandieninės globalios rinkos sąlygas. Ištirta veiklos audito vieta audito sistemoje. Išnagrinėtas veiklos audito procesas.Pagrindiniai žodžiai: veiklos auditas, tikrinimas ir vertinimas, audito sistema, veiklos audito procesas.Performance Audit: Tool of Performance Testing and EvaluationJonas Mackevičius, Dalia Daujotaitė SummaryThe phenomenon of the performance audit could be assessed as a response to new developments in economy and the new management and governance models stimulating to seek a further improvement in the governance and enhancement of the accountability and responsibility of different levels of government. The findings and results of the insights formulated within the research lead to the conclusion that performance audit is representative of the modern version of audit and constitutes a challenge to the conventional administration, imposing a requirement for new knowledge and its innovative application. Performance audit may be perceived as a source of a timely, reliable and objective information on the management and performance processes showing the status of management and shaping the decision-making process.">
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Gimbert, Tonya L., i Thomas H. Sawyer. "Risk Management Audit". Journal of Physical Education, Recreation & Dance 86, nr 2 (29.01.2015): 47–48. http://dx.doi.org/10.1080/07303084.2015.988466.
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Masonson, Leslie N. "Cash Management Audit". IEEE Engineering Management Review 15, nr 4 (grudzień 1987): 34–36. http://dx.doi.org/10.1109/emr.1987.4306315.
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Carcello, Joseph V., Marc Eulerich, Adi Masli i David A. Wood. "The Value to Management of Using the Internal Audit Function as a Management Training Ground". Accounting Horizons 32, nr 2 (1.02.2018): 121–40. http://dx.doi.org/10.2308/acch-52046.
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SYNOPSIS This study examines how using the internal audit function as a management training ground (MTG) impacts managers' reliance on internal auditor recommendations. While prior research suggests that using internal audits as a MTG can adversely affect financial reporting quality, external audit fees, and internal audit efficiency, many internal audit functions use this practice. We study how this practice influences another important stakeholder—senior management. Based on survey results of 355 chief audit executives (CAEs), we find that CAEs perceive senior management to be more likely to use recommendations from MTG internal auditors than non-MTG internal auditors. To bolster the validity of these findings and provide evidence as to why this is the case, we conduct two experiments with 147 executives (47 MTurk workers) with an average of about 25 (13) years of experience. The experimental results confirm the survey results. We also find that the key reason why managers rely more on MTG than non-MTG recommendations is that MTG internal auditors are perceived to have more natural ability, which is a key driver in managers' reliance decisions. Taken together, our research provides the first empirical evidence that there are positive consequences to using the internal audit function as a MTG in contrast to the negative consequences previously reported. Data Availability: Please contact the authors.
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Haak, Marcel, Michelle Muraz i Roland Zieseniß. "Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?" Accounting in Europe 15, nr 1 (2.01.2018): 55–80. http://dx.doi.org/10.1080/17449480.2018.1440611.
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Mai, Duc Nighia, i Hoang To Loan Nguyen. "Knowledge Management Model for Internal Auditing". European Conference on Knowledge Management 23, nr 2 (25.08.2022): 768–76. http://dx.doi.org/10.34190/eckm.23.2.523.
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Internal audit is crucial to improve the effectiveness and efficiency of internal controls, governance, and risk management processes in organizations. For an internal audit organization, to benefit from the knowledge of its staff, it is vital to identify the knowledge that is needed to complete quality and efficient internal audits. Knowledge management is a system that is concerned with using to the best advantage knowledge and experience. In internal auditing, knowledge management is increasingly recognized as a tool to effectively manage not only the knowledge of individuals, but also the collective knowledge in the organization. Research on internal audit has appeared since the 1980s and brought many benefits to internal audit activities, but these studies have not explained how knowledge is created during an internal audit. To address the research gap, this study looks into how knowledge is managed in an internal audit process. The applied methodology is to conduct qualitative case study research by using in-depth interviews, observations, and documentary analysis in the internal audit field.
Findings from empirical analysis of the case together with the literature review provide useful insights to construct a potential model of knowledge management in internal audit. During an internal audit process, there are three key elements including data, information, and knowledge that internal auditors need to consider. Data is a series of separate observations, measurements, or events in the audited company. Information is the organized data that has been arranged with relevance and purpose for better comprehension of the internal activities. The knowledge generated and applied by internal auditors can be thought of as a collection of specific and broad information sets and experience in similar audit situations. The process of knowledge management in internal audit involves four sub-processes: collecting data, analyzing data to get information, synthesizing information to create knowledge, and improving knowledge by putting knowledge into practice. The research findings imply that the process of internal auditing requires internal auditors to apply not only analysis capacities but also empirical experience in their work. In the internal audit, it requires collaboration from within the auditing organization and from the auditee’s sources to enable a valuable outcome for all involved.
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Normasyhuri, Khavid, i Ignasia Natalelawati. "Penentu Kualitas Audit dan Peran Moderasi Komite Audit". E-Jurnal Akuntansi 32, nr 10 (8.10.2022): 2915. http://dx.doi.org/10.24843/eja.2022.v32.i10.p02.
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Quality audits have an impact on the quality of good financial reports. This study aims to examine the factors that affect audit quality and see that the audit committee is able to strengthen or weaken audit quality. The research sample is manufacturing companies listed on the IDX from 2019-2021. Sampling is done by purposive sampling technique. Data analysis used logistic regression and Moderate Regression Analysis (MRA). The results of the Audit Tenure research have a negative effect on audit quality, the reputation of the Public Accounting Firm (KAP) and audit fees have a positive effect on audit quality, the audit committee weakens the influence of audit tenure on audit quality. Meanwhile, the audit committee strengthens the influence of KAP reputation and audit fees on audit quality.
Keywords: Tenure Audit; KAP Reputation; Audit Fees; Audit Quality; Audit Committee.
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Ma, Heng Sheng, i Can Wang. "On Quality Control of Settlement Audit and Outsourcing". Applied Mechanics and Materials 556-562 (maj 2014): 6583–86. http://dx.doi.org/10.4028/www.scientific.net/amm.556-562.6583.
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Internal settlement audit is an important part of our audit of projects, in view of the technical conditions of many units that work with an audit form of outsourcing. Due to the related institutions management, operational capacity, trial data completeness, difficulty of project audits by audit unit with the situation, and other factors, outsourcing is often difficult to guarantee the quality of the audit. Author combines themselves work experience, to a large engineering audit outsourcing for cases, to guarantee audit outsourcing quality for target, on Engineering audit outsourcing management program, and work standard for has summary, while, for audit outsourcing problem, has made standardized, and programmed, and standardization of quality control measures.
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Dyer, JE, S. Hartley i A. Thompson. "Does regional audit improve practice in the management of urological cancers?" Journal of Clinical Urology 10, nr 1 (20.08.2016): 13–16. http://dx.doi.org/10.1177/2051415816664265.
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Objective: The effect of a regional audit is underreported and uncertain. Across the North West of England we have conducted annual regional audits of urological cancer care for over 20 years. Methods: We reviewed the data from four complete audit cycles (prostate, testis, bladder and kidney) to ascertain the change in adherence to agreed guidelines. Adherence to guidelines was pooled across cancer types and the following domains. Preoperative investigation, planning and counselling Perioperative and intraoperative care Follow-up regimen and documentation Difference in adherence to guidelines was expressed as an absolute percentage change and statistical significance was determined using Fisher’s exact test. Results: Over the four complete audit cycles 3659 case notes were reviewed totalling 20,470 observations. The four separate audits generated 42 guidelines which were equally assessable between audit cycles (prostate (nine), testis (seven), bladder (18) and kidney (eight)). Overall, adherence to guidelines between the original and follow-up audit improved from 63.4% to 73.4% ( p < 0.05). Adherence improved across all cancers; however, this was not equal across all domains. Marked improvements were seen in preoperative investigation (+13%, p < 0.05), planning and counselling and follow-up and documentation (+12%, p < 0.05). A non-significant rise of 0.1% was seen in guidelines pertaining to intraoperative care ( p = 0.95). Conclusions: A regional audit has overseen and documented an improvement in practice in urological cancer within the region studied. Although the mechanisms leading to this are likely to be complex, we suggest that the audit process per se is likely to contribute to this improvement rather than merely document it.
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Karndacharuk, Auttapone, i Paul Hillier. "Contemporary Guidance on Management of Road Safety Audits". Journal of the Australasian College of Road Safety 30, nr 3 (1.08.2019): 55–63. http://dx.doi.org/10.33492/jacrs-d-18-00064.
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Although there is good awareness of road safety audit as a proactive technique for identifying and mitigating road safety related risks throughout Australasia and internationally, local practices in procuring, managing and conducting audits can vary between jurisdictions. This paper provides an overview of recent policy developments and practical guidance in managing road safety audits in Australia and New Zealand. Based on the update (Austroads 2019) of Austroads Guide to Road Safety Part 6 (AGRS), the guidance aims at maximizing alignment with Safe System principles by integrating them into the audit process. This is achieved through improved awareness of practitioners new to the principles and concepts (especially project clients and project managers) and promoting the conduct of audits to realise their harm minimisation benefits.
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Bartoszewicz, Anna, i Anna Rutkowska-Ziarko. "FACTORS HINDERING THE CONDUCT OF AUDITS OF CORPORATE SOCIAL RESPONSIBILITY REPORTS: EVIDENCE FROM POLAND". E+M Ekonomie a Management 25, nr 1 (marzec 2022): 24–41. http://dx.doi.org/10.15240/tul/001/2022-1-002.
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This article presents the results of empirical research conducted among audit firms in Poland regarding the factors hindering the provision of non-financial information verification and attestation services. The rapidly developing practice of non-financial reporting among socially responsible entities in Poland does not translate into the number of reports that are subjected to external audits. Despite the unquestionable need to confirm the reliability of non-financial data, services of this type are not provided by the majority of audit firms. The primary aim of the article is to identify the factors hindering the performance of audits of non-financial reports in Poland. The article identifies the entities operating in the Polish audit market in terms of selected features. The authors provided answers to three main research questions: What percentage of audit firms in Poland carry out the verification of non-financial reports? What is the size and the level of employment of audit firms in Poland? What factors hinder, in the auditors’ practice, the performance of audits of non- financial reports? To achieve the objective, a survey research was conducted among audit firms under the supervision of the Polish Agency of Audit Oversight. The theoretical basis of the article included a literature study on the audit of non-financial reports as well as an analysis of regulations governing this subject matter in Poland. This study is the first such review of factors that condition the use of such an important tool as an audit in non-financial reporting. The obtained study results indicate that only 2.3% of audit firms perform audits of CSR reports. The main factor that limits audit firms in the performance of this type of services is the low demand in this regard. Moreover, the audits of non-financial reports are limited by insufficient staff.
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Gandía, Juan L., i David Huguet. "Differences in audit pricing between voluntary and mandatory audits". Academia Revista Latinoamericana de Administración 31, nr 2 (4.06.2018): 336–59. http://dx.doi.org/10.1108/arla-01-2016-0007.
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PurposeDespite the extensive research on the determinants of audit pricing in both public and private settings, there is a lack of research about the differences in audit fees between voluntary audits and mandatory audits. The purpose of this paper is to address this gap.Design/methodology/approachFirst, a theoretical framework is developed to justify differences in audit pricing between voluntary and mandatory audits. Next, using a sample of Spanish private small and medium enterprises (SMEs) running from 2009 to 2014, the authors empirically test whether the fees charged for voluntary audits differ from those charged for mandatory ones. The authors also examine whether the premium observed among large auditors is persistent in the SME setting, and whether this premium differs depending on whether the audits are voluntary or mandatory.FindingsAlthough a preliminary analysis does not report significant differences in pricing between voluntary and mandatory audits, additional analyses using samples restricted by company size show that voluntary audits are charged with a premium. The authors observe a premium related to large auditors, and find no significant differences in the audit pricing of Big 4 auditors depending on the mandatory/voluntary nature of the audit, but the premium associated with Middle-Tier auditors disappears in the voluntary setting.Originality/valueThis paper contributes to the previous literature by introducing the examination of differences in audit pricing between voluntary and mandatory audits. As far as the authors know, this is the first study to examine the differences in audit pricing between voluntary and mandatory audits. It also elaborates on studies on audit pricing in SMEs.
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Titera, William R. "Updating Audit Standard—Enabling Audit Data Analysis". Journal of Information Systems 27, nr 1 (1.02.2013): 325–31. http://dx.doi.org/10.2308/isys-50427.
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ABSTRACT This paper highlights the emerging role of data analysis on the financial statement audit and its value throughout the audit process, particularly in providing audit evidence. It raises the issue of needed revisions to the Audit Standards, whether for public or private company audits, and illustrates how certain of the current Audit Standards inhibit the external auditors' use of enhanced data analysis and continuous auditing techniques. While this whitepaper identifies a few audit standards that could be revised in light of current technological capabilities, it does not purport to address all needed revisions. Rather, it recommends that a more in-depth analysis be undertaken to develop needed guidance, as well as a list of recommended changes to the standards.
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د. حسن عوض حسن خالد. "قواعد السلوك المهني للمراجعة ودورها في تطوير الممارسة المهنية للمراجعة الداخلية بالمصارف السودانية". Omdurman Islamic University Journal 33, nr 1 (27.06.2021): 52–75. http://dx.doi.org/10.52981/oiuj.v33i1.776.
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The problem of the study represented in lack of interest of some internal audit managements in Sudanese banks in implementing professional ethic rules of audit and to its advantages in developing professional practice of internal audit. The study aimed to encourage internal audits management in banks for implementing audit’s standards and professional ethic rules, study the relationship between professional ethic rules of audit and professional performance of internal audit and developing it. The study found several results, among which is that, the independence of internal auditor when planning for auditing distributes in developing professional practice of internal audit, the study recommended several recommendations, among which is that, need for increasing the awareness of internal auditors in Sudanese banks for internal audit’s professional ethic rules and its importance of implementing it.
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Prasetyo, Satriyo Widy, Gembong Baskoro, Dena Hendriana, Henry Nasution i Hanny J. Berchsman. "Integrating Audit System Of AGC, ISO14001, ISO45001 to Improve Implementation of the Management Systems in Leading Heavy Equipment Companies". Proceedings of The Conference on Management and Engineering in Industry 3, nr 4 (5.08.2021): 42–47. http://dx.doi.org/10.33555/cmei.v3i4.95.
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In running a business in a company, a management system is needed to determine every company's decision making by considering environmental protection and development, occupational safety and health. By applying AGC (occupational safety and health and environment), ISO 14001 (Environment), ISO 45001 (occupational safety and health) and other management systems. With so many management systems implemented by companies, there is a need for integration between management systems, especially during audits. With the existence of an integrated internal audit tool, it can be more effective and efficient in running a management system that is widely implemented. Duplication of work and documents can be avoided in conducting internal audits. Therefore, it is necessary to have an integrated internal audit tool for readiness to conduct an audit from external parties.
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Hughes, Russ. "Certification of sustainable forest management systems: The importance of field verification". Forestry Chronicle 72, nr 6 (1.12.1996): 595–97. http://dx.doi.org/10.5558/tfc72595-6.
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Certification requires an independent third party verification, commonly called an audit, to ensure that all components of a certification standard have been met. Field visits are an essential element to the Certification audit; however, the degree of field verification during the audit may vary depending on the objectives of the Sustainable Forest Management System. A key issue will be determining the proper balance between systems evaluation and field verification. Field audits establish credibility with the forest manager, the public and customers in addition to providing opportunities for training and public participation.
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Cahyani, Mirna, i Noorlailie Soewarno. "Review of The Role Company Supervision Mechanism in Risk Management Implementation". Esensi: Jurnal Bisnis dan Manajemen 11, nr 2 (30.12.2021): 127–42. http://dx.doi.org/10.15408/ess.v11i2.21194.
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This study reviews the supervisory mechanism carried out by the company in the implementation of risk management. This research is qualitative research with literature study method. As a result, internal auditors, audit committees and management accountants work together in supervising the implementation of risk-based audits. Internal auditors have a weak contribution because they prefer a supervisory approach so they are supported by the audit committee. The audit committee supervises the internal auditors and provides suggestions for the next audit process so that it can cover high-risk areas. Meanwhile, the external auditor supervises by ensuring whether the financial statements are presented fairly. This research contributes to expanding the study of the role of supervisory mechanisms in companies for the implementation of corporate risk management.
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Mandour, Mohamed M., Ali M. Elharidy i Ekramy S. Mokhtar. "Examining the Effect of Joint and Dual Audits on Earnings Management Practices". International Journal of Accounting and Financial Reporting 8, nr 1 (5.03.2018): 84. http://dx.doi.org/10.5296/ijafr.v8i1.12526.
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The purpose of the paper is to determine the impact of the voluntary adoption of the joint external audit approach in reducing earnings management practices through accruals and real operations compared with the adoption of the dual external audit approach. The research follows a quantitative approach to collect and analyze data from companies listed on the Egyptian Stock Exchange during the period 2010-2014. 104 firm-year observations are tested in the sample. The findings of the empirical study shows evidence that there are consistent earnings management practices in the studied sample regardless of the type of audit (joint or dual). There is a negative association between joint audit and discretionary accruals compared to dual audit. This means that firms with joint audit are less engaged in accrual earnings management practices. In addition, large firms that adopt joint audit are less engaged in accrual earnings management. However, there is no effect of joint audit on real earnings management practices compared to dual audit. Our results are consistent for firm size, profitability and leverage. Both firm profitability and leverage show positive association with earnings management practices while size did not have a significant effect on either type of practice. Finally, we find that firms with high (low) profitability that adopt joint audits are less (more) likely to engage in real earnings management practices. Our results are of use to regulators, external auditors and investors.
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Fu, Wenjie, Hongtao Shen, Bo Feng, Rui Zhang, Jing Liang, Chong Sun i Kalra Anurag. "Management of Power Marketing Audit Work Based on Tobit Model and Big Data Technology". Mobile Information Systems 2022 (8.08.2022): 1–11. http://dx.doi.org/10.1155/2022/1375331.
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In order to improve the management effect of power marketing audit work, this paper combines big data technology to carry out related data processing, changes the management mode of traditional power marketing audit work, analyzes the overall process and characteristics of the current power marketing audit case selection, and designs an audit system. Moreover, this paper builds a data warehouse based on data mining technology and realizes the process of automatic generation of the index system. In addition, this paper chooses the Tobit model proposed by Tobin, which is a restricted dependent variable model and can be better applied to the relevant analysis of power marketing audit indicators. Finally, this paper evaluates the effects of the method and system designed in this paper through simulation experiments. The experimental research results show that the power marketing audit management system based on big data technology can play an important role in power audits.
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Stankevič, Evelina. "Performance audit analysis done by the national audit office of Lithuania". Buhalterinės apskaitos teorija ir praktika, nr 14 (18.12.2013): 41–51. http://dx.doi.org/10.15388/batp.2013.13441.
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Performance audit is identified as one of the relatively newly developed type of audit, in which the reactivation of research was observed only in the twentieth century. The need to analyse and develop a new type of audit is associated with the changes occurred and on-going in business and public administration, and also with other factors such as social, political, economic, technological changes and other.
Evaluation and improvement of entities becomes more and more important and substantial in accordance with the development of a new approach in public sector, public administration and asset management. The definition and implementation of the new public management paradigm has influenced this process as well. In light of new circumstances the importance of evaluation performance audit is growing rapidly.
This paper briefly summarizes and evaluates the theoretical basis of the performance audit, the reasons for the performance audit examination, importance of improvement and adaptation of analysis.
Particular attention was given to performance audit analysis which was done by the National Audit Office of Lithuania. The purpose of the paper is to examine performance reports published by the National Audit Office of Lithuania and statistic data for 2010-2012. Survey was conducted in accordance with the composition of performance audits operational process of auditing and the performance audits timeframe trend.
The study revealed that in 2010 year was performed 41 percent of all conducted performance audits in 2010-2012 year, while in 2011 and 2012 – 29,5 percent. It was also found that over 54 percent of performance audits were conducted with pre-and main studies. Mainly performance audit conducted with pre-and main studies were in 2012 year and reached 68,2 percent from all conducted performance audits that year. The lowest rate was in 2010 year and it reached 46,7 percent from all conducted performance audits. Analysis of the performance audits conducted with pre-and main stages according to duration of each stage showed that time off each stage fulfilment has grown during the period of 2010-2012. Analysis of pre-stage period showed that it has increased by 8,3 percent from 2010 to 2012, without consideration of the reporting time. The reporting time after a preliminary investigation grew by 14,3 percent, main study fulfilment period increased by 26,8 percent, and reporting time after the main study – 2,6 percent.
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Lubenchenko, O. E., S. V. Shulha i M. D. Korinko. "New Standards of Quality Management in Audit. The Risk-Based Approach". Statistics of Ukraine 96, nr 1 (12.07.2022): 117–26. http://dx.doi.org/10.31767/su.1(96)2022.01.11.
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The article proves that auditing is a socially significant activity. Therefore, the auditor must ensure the validity of his opinion, which is achieved through ensuring the quality of audit procedures at all stages. Failure to ensure the quality of audit tasks is a reason to mislead users of financial statements of enterprises and auditorsʼ conclusions, does not warn users about financial problems and the possibility of bankruptcy, especially in socially significant companies. From December 2022 on the audit, quality control of audit services are waiting for radical changes in quality management. The article highlights the results of a study devoted to new requirements to quality management in auditing firms, resulting from the enforcement of the new standards: ISQM 1 “Quality Management”, ISQM 2 “Engagement Quality Reviews”, and the revised ISA 220 “Quality Management for an Audit of Financial Statements”. The design of a quality management system at firm level is considered in ISQM 1, including building up an organization system for management of audit quality, creating the essential conditions for performing audits. This standard will be enforced in place of the existing ISQC 1“Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements”. The new quality management system includes the following components: the risk assessment process of the audit firm; management and leadership, ethical requirements, acceptance, continuation of customer relationships and specific tasks; resource; performance of tasks; information and communication; monitoring and sanctions. ISQM 2 “Engagement Quality Reviews” specifies the requirements to reviewers of the quality of performed audit engagements. A quality reviewer is required to have knowledge and understanding of professional standards, current legal and normative acts, and understanding of firm’s policies or procedures used in the process of engagement performance; knowledge of the industry of a company to which audit services on engagement performance were provided; the professional experience in evaluations of scopes and complexity of the performed engagements, the professional qualification for quality evaluations of the engagement performance, including the firm’s obligation for providing this qualification. The abovementioned requirements cause the need in additional studies aimed at elaborating new schemes for actions and inclusion of engagements in job descriptions of quality reviewers.
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ZGARNI, Inaam, Khmoussi HLIOUI i Fatma ZEHRI. "Effective audit committee, audit quality and earnings management". Journal of Accounting in Emerging Economies 6, nr 2 (3.05.2016): 138–55. http://dx.doi.org/10.1108/jaee-09-2013-0048.
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Purpose – A steady stream of literature has examined relationships between audit committee effectiveness, audit quality and financial reporting quality. The purpose of this paper is to connect these various streams of research to provide an empirical evidence from an Arabic emergent country namely Tunisia. This study examines the role of audit committee effectiveness and audit quality on financial reporting quality particularly to mitigate the earnings management in the Tunisian companies before and after financial security law adoption. Design/methodology/approach – The study uses ordinary least squares regression model to investigate the effect of audit committee characteristics, audit quality attributes and the interaction between these two overseeing mechanisms on earnings management for a sample of 29 non-financial listed Tunisian firms during the period 2001-2009. Findings – The results document a substitute effect between the presence of Big Four auditor and effective audit committee in order to reduce the discretionary accruals before the enforcement of law no. 2005-96 dealing with the financial securities. The authors find a complementarity link between the score of audit committee’s effectiveness and auditor industry specialization’s to constrain earnings management. Finally, the findings show a complementary relation between audit committee’s effectiveness and audit tenure, after the passage of the law. Research limitations/implications – This study shows the value of considering the institutional setting in governance research. This paper is restricted to firms in the Tunisia from 2001 to 2009. Future research should investigate this issue in other settings and periods. Practical implications – This study is important to practitioner and academic literature, policy makers and professional accounting bodies as it shows that legislative reforms can enhance companies to adopt good governance practices in emerging countries. The results also give useful information to investors in examination the effect of audit committee characteristics and audit quality on earnings quality. Another interesting practical focus of this study is to assess how successful was the implementation of financial security law in improving audit transparency and support shareholder involvement in the audit process. Originality/value – The results suggested that governance regulation is a substitute for strong governance mechanisms in both the pre- and post-law periods.
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Andrianto, Nico, Iwan Purwanto Sudjali i R. Luki Karunia. "Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia". Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 7, nr 1 (28.06.2021): 19–37. http://dx.doi.org/10.28986/jtaken.v7i1.554.
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Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the development of the performance audit methodology in BPK, which can be divided into three stages: before the revitalization of BPK in 2006, the initial development of performance audits during 2006-2010, and the maturity of the implementation of performance audits since 2011. This study concludes that several key factors have affected the implementation of performance audits at BPK, including the development of audit guidelines, the dynamics of medium-term government planning, the focus of the BPK’s Management, and assistance provided by other supreme audit institutions (SAI). To address new realities and challenges in the future, more sophisticated performance audit methods need to be adopted by BPK, such as big data analytics, the adoption of governance audits, and employing public policy analysis. Without adopting such methods, the institutionalization of effective performance audits might not be achieved in the future.
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Tiruneh, Dawit Tadesse. "PERSPECTIVE OF CORPORATE GOVERNANCE ON THE INTERACTIONS OF INTERNAL AUDIT WITH MANAGMENT AND ITS IMPACT ON THE INTERNAL - EXTERNAL AUDIT LINKAGES". Copernican Journal of Finance & Accounting 10, nr 3 (25.09.2021): 51–70. http://dx.doi.org/10.12775/cjfa.2021.011.
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Literatures based on developed countries suggest an interaction of internal audit with management has impact on the internal-external audit linkages and the interactions and linkages have their own contribution toward the realization of good corporate governance. Nevertheless, these interactions have not been sufficiently explored in developing countries such as Ethiopia. This quantitative research examines in the form of explanatory study the interaction of internal audit with management and its impact on the internal- external audit linkages in Ethiopia. By doing so, it explained the causal relationship between variables through hypothesis testing. The research method of this study was a constructed questionnaire, which was sent to companies and to the 100 top management, internal auditors, and external auditors in Ethiopia. As it has been examined, existing findings suggest that organizations can enhance corporate governance’s effectiveness by strengthening the interactions of internal audit with management and in the meantime as the result of this impact by upgrading the internal-external audit linkages. In line with this, the results indicate interactions of internal audit with management depend on the level of the result of internal audits’ effectiveness, as the result, it positively moderates the internal-external audit linkages.
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Saputra, Kanta Rio, Srihadi Winarningsih i Evita Puspitasari. "The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables". MBIA 19, nr 3 (1.12.2020): 243–57. http://dx.doi.org/10.33557/mbia.v19i3.1146.
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The phenomenon of corruption cases that often occur in local governments and BPK findings related to weaknesses in the internal control system indicates that the internal audit function in local governments is not yet effective. This study aims to examine and measure how much influence the factors that affect the effectiveness of internal audit in the public sector in Indonesia. The results of this study are expected to be used as a consideration for policy making by the Government, which is currently encouraging the improvement of the effectiveness of internal audit in Indonesia. The population in this study were all internal audits of local government in Indonesia. The data collected in this study were 55 internal audits of local government throughout Indonesia. The research was conducted with a quantitative approach using SEM PLS. The results showed that independence and competence had a significant effect on the effectiveness of internal audit and top management support indirectly had a significant effect on the effectiveness of internal audit through competence and independence. However, top management support directly does not have a significant effect on the effectiveness of internal audit. This research also revealed that with the support of top management to the competence and independence of internal audit, it will be able to encourage a more effective internal audit in carrying out its duties and functions.
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Kitiwong, Weerapong, i Naruanard Sarapaivanich. "Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality". Managerial Auditing Journal 35, nr 8 (22.07.2020): 1095–119. http://dx.doi.org/10.1108/maj-09-2019-2410.
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Purpose This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality. Design/methodology/approach To answer this question, the authors examined audit quality two years before and two years after its adoption by analysing 1,519 firm-year observations obtained from 312 companies. The authors applied logistic regression analyses to the firm-year observations. Findings The authors found some weak evidence that KAMs disclosure improved audit quality because of auditors putting more effort into their audits and audits being performed thoroughly after the implementation of KAMs. Interestingly, the number of disclosed KAMs and the most common types of disclosed KAMs are not associated with audit quality. Only disclosed KAMs related to acquisitions are more informative because the presence of this type of disclosed KAMs signals the greater likelihood of financial restatements being made in a later year. Originality/value Unlike previous studies on the impact of KAMs disclosure on audit quality, which used discretionary accruals as proxy for audit quality, this study used the occurrence of financial restatements.
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Abuazza, Omran Ahmad, Ashraf Labib i Barbara M. Savage. "Development of an auditing framework by integrating ISO 9001 principles within auditing". International Journal of Quality & Reliability Management 37, nr 2 (19.11.2019): 328–53. http://dx.doi.org/10.1108/ijqrm-02-2019-0048.
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Purpose The purpose of this paper is to develop an auditing framework which would assist the organizations that experience difficulties with the current ISO 9001 quality audits to achieve their planned objectives with regard to their auditing of conformance, performance, risk management (RM) and improvement collectively. Design/methodology/approach A literature review was conducted to develop a conceptual audit framework (CAF). Subsequently, a preliminary audit framework (PAF) was developed. It includes the questions that are based on the CAF and connected with the complaints of the concerned organization. This PAF was thoroughly tested and validated by performing 11 internal audits, 2 management reviews (MR) and 3 workshops. Findings Applying this PAF indicated that in order to help organizations to audit their performance, RM and improvement collectively, they need to: change their audit approach from ISO elements to ISO principles, integrate the tools that are related to ISO 9001 Principles within the audit’s phases, perform pre-audits in the form of self-auditing, induce auditors to learn all tools to determine the ideal tools for particular situation, audit each department in combination with its internal customer, involve their auditors in problem solving, perform MR prior to closing the audit and analyze the results of audits with their causes by using one of the appropriate qualitative methods, such as analysis by themes. Finally, an auditing framework was developed to meet these needs. It includes the PAF’s questions that led to the discovery of chronic and systematic audit findings. It enhances any ISO 9001 Quality Auditing Questionnaires Checklist. Originality/value This study enhances the role of auditors to include risk identification, problem solving and data analysis by development of an auditing framework that is based on ISO 9001 Principles rather than clauses.
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Milojević, Ivan, Nikola Milanović i Miloš Miljković. "Procurement audit process management". Tehnika 76, nr 2 (2021): 228–35. http://dx.doi.org/10.5937/tehnika2102228m.
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The paper will present the way in which the procurement audit process takes place in a particular settlement entity. The paper is presented in nine parts in a way that at the beginning of the paper defines key concepts, so through segregation and identification of risks in the procurement process, it is necessary to define the necessary criteria that must be met in the process of controlling procurement procedures. in the audit of the financial statements of the entity. As one of the most important business processes in the company is the audit of the procurement process due to the fact that it represents a significant component of financial statements, both balance sheet and income statement, the authors are of the opinion that the work will contribute to persons performing procurement activities. to manage the procurement audit process, identify problems in the same as well as ways in which problems could be overcome.
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Korobova, N. A., i Zh S. Tikhonova. "QUALITY MANAGEMENT SYSTEM AUDIT". Izvestia Volgograd State Technical University, nr 1 (2022): 21–22. http://dx.doi.org/10.35211/1990-5297-2022-1-260-21-22.
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Isaacs, Nigel, Michael Donn i George Baird. "Energy — audit and management". Batiment International, Building Research and Practice 18, nr 5 (wrzesień 1990): 279–83. http://dx.doi.org/10.1080/01823329008727058.
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Söderström, Olof, i Esmiralda Moradian. "Secure Audit Log Management". Procedia Computer Science 22 (2013): 1249–58. http://dx.doi.org/10.1016/j.procs.2013.09.212.
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Quelch, John A., Paul W. Farris i James Olver. "The Product Management Audit". Journal of Product & Brand Management 1, nr 2 (czerwiec 1992): 5–18. http://dx.doi.org/10.1108/10610429210036726.
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Pusaka, Jimmy, i Budhy Basuki. "CHARACTERISTICS OF INTERNAL AUDITS IN IMPROVEMENT OF QUALITY GOALS IN CALIBRATION LABORATORIES". Jurnal Standardisasi 18, nr 2 (11.05.2018): 91. http://dx.doi.org/10.31153/js.v18i2.701.
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The Quality Goals and Internal Audits are two important links in the quality management system. These two interrelated points are in many cases surprisingly not considered as they should be. Quality goals aren’t often subject to internal audits. Similarly with quality goals scarcely describe the improvement of internal audits as a tool to strengthen the quality management system. The fact, recent audit findings found no more than 11 out of 165 findings in 18 accredited calibration laboratories operated on the basis of ISO/IEC 17025 that relates to quality goals. This paper proves no strong correlation between quality goals and internal audit statistically. The importan thing for the improvement of quality goals – internal audits relationship is giving more clarification to clause 4.10 Improvements and add internal audit-based items on the quality goals.
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de Jong, Bas, Steven Hijink i Lars in ’t Veld. "Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands". European Business Organization Law Review 21, nr 4 (3.08.2020): 937–66. http://dx.doi.org/10.1007/s40804-020-00193-w.
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AbstractThe Audit Regulation was adopted in 2014 to address many of the perceived failings in the market for statutory audits. It introduced mandatory audit firm rotation for public-interest entities, including listed companies, as of 17 June 2020/2023. Mandatory audit firm rotation was also considered by the Dutch legislator in 2012. Therefore, many Dutch listed companies had already switched audit firm in anticipation of the national requirement. In this article, we investigate the effects of mandatory audit firm rotation in the Netherlands by examining the financial reports of Dutch listed firms over the financial years 2012–2016 and by conducting a survey among stakeholders. We conclude that there is broad support for mandatory audit firm rotation in the Netherlands. Although mandatory audit firm rotation was seen as controversial at the time of adoption, it is now considered desirable by various stakeholders, including auditors themselves. However, mandatory audit firm rotation appears to have had some adverse effects. Most notably, our study shows a higher probability of errors in first year audits. The discount in audit fees provided by audit firms to lucrative larger public-interest entities for first year audits—the trophy client effect—may exacerbate the negative effect on audit quality. The Audit Regulation’s goals to improve the market for statutory audits have not been met so far.