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1
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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Su, Huishui, Yu Lu, Oleksii Lyulyov i Tetyana Pimonenko. "Good Governance within Public Participation and National Audit for Reducing Corruption". Sustainability 15, nr 9 (22.04.2023): 7030. http://dx.doi.org/10.3390/su15097030.
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The globalization process and acceptance of a new paradigm for world development aimed at attaining sustainable development require extending the concept of good governance, which allows the improvement of institutional quality. At the same time, governance performance depends on corruption and public participation in national audits. The paper aimed to analyze the impact of public participation in national audits on corruption governance. The object of investigation was 30 Chinese provinces for 2008–2017. The study applied a regression model with the preventive, exposed, and defensive functions of audits. The findings showed that the “governance view” of the audit is the root cause of the audit. In addition, the “immune system” function of national audits has an inhibitory effect on corruption, among which the deterrent effect of the defense function is the most-influential. The influence of public participation in national audits on corruption governance is mainly reflected in the deterrence and resistance function of national audits. The paper contributes to audit theory by incorporating the public participation mechanism, improving the governance path of “national audit—public participation—corruption governance”. It allows improving the national audit “immune system” function by considering the democratic connotation of decision-making and developing a good governance environment.
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Setiawan, Santy, Yenni Carolina i Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY". Asia Pacific Fraud Journal 5, nr 2 (30.12.2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.
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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.
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Popov, M., L. Prykhodchenko, O. Holynska, O. Dulina i O. Lesyk. "AUDIT AS AN ELEMENT OF PUBLIC GOVERNANCE". Financial and credit activity: problems of theory and practice 1, nr 36 (17.02.2021): 133–39. http://dx.doi.org/10.18371/fcaptp.v1i36.227682.
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The article considers some aspects of the implementation of the audit system of public administration, taking into account the transformation processes of national socio-economic systems, taking into account the domestic realities of society. At present, Ukraine is on the path of transition to European integration processes, including in the system of reorganization of public power. An effective mechanism for controlling and monitoring the implementation of management functions is the introduction of public administration audit. Public audit is a traditional management process in the European public administration system. However, for Ukraine such processes are new and require adjustment of regulatory and legal support, organizational structures, financial support and managerial transformations in the public sector system in order to implement an effective public audit system. The article considers the theoretical aspects of public audit, which define it as a management process of high public importance. In addition, public administration audit is defined as a type of professional activity that requires taking into account not only the general principles of auditing, but also the specifics of public administration: publicity, high social significance, political and economic lobbying processes. Objects of public audit are considered, their characteristic is given. As a result of the analysis, the priority of conducting a public audit is determined in the system of planning, formation and distribution of budget funds at different levels. A model of public audit of budget processes has been developed and described, which provides not only control of expenditures, but also their rationalization by improving management mechanisms. Problematic aspects of the implementation of public audit in practice will be the subject of further research. The audit will contribute to the rationalization of the use of budget funds, the establishment of an effective set of management processes.
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Oleh Serniak, Natalia Kalynchuk, Oleh Serniak, Natalia Kalynchuk. "TO THE PROBLEM OF INSTITUTIONAL AUDIT OF PUBLIC AUTHORITIES IN UKRAINE". Socio World-Social Research & Behavioral Sciences 08, nr 02 (31.10.2022): 66–73. http://dx.doi.org/10.36962/swd08022022-66.
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The purpose of the article is to justify the need to introduce an institutional audit of public authorities in Ukraine as one of the responses to modern challenges in the system of public management and administration. In the research there were used methods of a systematic approach to studying the concept of institutional audit, as well as methods of analysis, generalization, systematization, and forecasting to describe the components of the institutional audit’s ecosystem. Іnstitutional audit is singled out from among other types of audits; the need to increase the institutional capacity of public authorities in Ukraine is justified; the components of institutional audit are considered; communication ability is researched as an important component of the object of institutional audit in the modern realities of Ukraine; the advantages of involving the public in the procedure of institutional audit in Ukraine are considered. It has been established that in the modern realities of Ukraine, institutional audit doesn’t have sufficient methodological and legal support, and what is available is scattered among various laws, regulations and even types of audits. The need to systematize the legal foundations of institutional audit and to strengthen the theoretical and methodological basis of its conduct is proven. Keywords: institutional audit, institutional capacity, organization, effectiveness, efficiency, communication, public authorities.
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Margaret, Krisis Ayu, Novita Novita i Aditya Fadillah Azka. "AUDIT TOOL AND LINKED ARCHIVE SYSTEM (ATLAS) IN IMPROVING AUDIT QUALITY". Applied Accounting and Management Review (AAMAR) 2, nr 1 (3.05.2023): 1. http://dx.doi.org/10.32497/aamar.v2i1.4269.
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<p>This study aims to determine the use of the Audit Tool and Linked Archive System (ATLAS) Application as a working paper in improving audit quality. The population of this study is auditors who work in public accounting firms where the number is not known for sure so that from the results of calculations with a sample formula for an unlimited population, a minimum number of samples of 96 samples was obtained. In this study, the samples processed were 100 collected from the results of questionnaire answers that were distributed online to auditors working in public accountants with auditor criteria who had applied the use of the ATLAS Application in the audit process. The data analysis technique used is with PLS (Partial Least Square). The results of the study show that the ATLAS application plays an important role in improving the quality of audits. The auditor who was sampled in this study stated that the ATLAS Application provides a structured working paper that is very helpful for auditors in carrying out audit procedures starting from the planning stage, risk response to the audit reporting stage in accordance with audit standards as a basis for providing audit opinions where these stages help auditors in improving audit quality. Furthermore, the use of the ATLAS Application in the implementation of audit procedures makes the audit process more effective and efficient.</p>
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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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ZDYRKO, Nataliya. "STANDARDIZATION OF PUBLIC AUDIT OF PUBLIC PROCUREMENT IN UKRAINE THROUGH THE INTRODUCTION OF COMPLIANCE AUDITS". "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", nr 4 (54) (19.12.2020): 156–74. http://dx.doi.org/10.37128/2411-4413-2020-4-11.
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The independent legislative agency of Ukraine according to the international standards ISSAI in private carrying out of the state audit (including the published purchases) is made. It is established that international practice has identified three components of public audit: performance audit, financial audit and compliance audit. The necessity of standardization of the state audit of public procurements through legislative fixing of audit of conformity is proved. The main objects of compliance audit are proposed: the activities of the customer (participant), public resources and the activities of responsible government agencies. Recommended main directions and procedures for compliance audit for each object and by stages of the life cycle of procurement items. Features of the audit of compliance of redistribution by the customer of various receipts for public procurement are considered. Features of audit procedures for different types of public procurement are identified. The recommended procedure and algorithm for auditing the correctness of determining the subject of procurement from the customer. The main mistakes and violations of the participants, which take place during the audit of compliance with public procurement, have been identified. The peculiarities of compliance audit at the stage of public procurement planning, pre-contractual and contractual relations in the electronic procurement system, as well as at the stage of use of procurement items are highlighted. It was emphasized that the responsible body should regulate issues related to the functioning of the electronic information system, platforms and web portal in the field of public procurement. The key elements of the Public Procurement Compliance Audit Standard (purpose, objectives, subject, objects, subjects, stages, methods, principles) are proposed.
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Aobdia, Daniel. "The Economic Consequences of Audit Firms’ Quality Control System Deficiencies". Management Science 66, nr 7 (lipiec 2020): 2883–905. http://dx.doi.org/10.1287/mnsc.2019.3301.
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This study seeks to determine the role of audit firms’ quality control (QC) system deficiencies, as measured by the Public Company Accounting Oversight Board (PCAOB) inspection program, on audit quality and profitability. Using a unique data set of firmwide QC deficiencies identified by the PCAOB during its inspections of audit firms, I find a negative association between QC deficiencies, mainly performance related, and audit quality. Furthermore, audits conducted by larger audit firms with more organization-level deficiencies appear less profitable, evidenced by more hours worked on the engagements, leading to lower fees per hour. These results appear to be partly explained by deficiencies in the tone at the top (a proxy for culture) and the audit methodology. Further evidence suggests that a lack of remediation of QC system deficiencies has a negative influence on audit quality. This paper was accepted by Suraj Srinivasan, accounting.
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Volodymyr Pikhotskyi i Vitalii Rysin. "STATE CONTROL AND PUBLIC AUDIT IN THE MANAGEMENT OF PUBLIC FINANCES". European Cooperation 1, nr 41 (29.01.2019): 38–51. http://dx.doi.org/10.32070/ec.v1i41.20.
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The presence of an organized system of control over the production, distribution and redistribution of gross domestic product is an important prerequisite for the functioning of the state. Therefore the issue of rational management and use of public financial resources becomes particularly relevant in the conditions of economic instability and the growth of the public budget deficit. The assessment of world experience in the development of public finance management systems illustrates their focus on improving the efficiency of public funds using, as well as on providing quality services to society, and increasing the role of state control and audit in this area. The essence of state financial control and state audit are considered in the article. The public audit is interpreted by the authors as an in-depth and improved form of public financial control, which provides a comprehensive target assessment of the controlling entity’s activity results, simultaneously forms a generalized conclusion, and guarantees publicity of the results. Ukraine nowadays is in the first stage of the public audit implementation. The prerequisites for the formation of complete public audit system in Ukraine are: the formation of the necessary legislative and regulatory framework; ensuring the quality of the budget process organization; the conformity of the organizational forms of public audit to its objectives; training of professionals; meeting the needs and expectations of consumers and users. The authors emphasize the necessity of national standards of public audit introducing, where the main methodological approaches to their implementation should be described. Such approaches should be applied by all the entities in the public sector of the economy, as well as by entities that are users of public funds, including public-private partnership institutions. The key directions of development and reform of state financial control system in Ukraine are connected with the maximum adaptation of international standards of audit and the introduction of audit’s advanced technologies into the practice.
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Furqan, Andi Chairil, Ratna Wardhani, Dwi Martani i Dyah Setyaningrum. "The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia". International Journal of Public Sector Management 33, nr 5 (24.04.2020): 535–59. http://dx.doi.org/10.1108/ijpsm-06-2019-0173.
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PurposeThis study aims to analyze the effect of audit findings and audit recommendations follow-up on the quality of financial reports and the quality of public services in the context of applying accrual accounting systems to local government in Indonesia. This study also examines whether the quality of the financial report affects the quality of public services.Design/methodology/approachThis study employed cross-sectional regression using data from 1,437 observations from 491 districts/cities for 2014–2016. The data illustrates the conditions prior to the adoption of the accrual accounting system (2014), the initial year of application/transition period (2015) and the second year of the expected accrual accounting system (2016).FindingsThe results of the study indicate that, in general, the quality of financial reports affects the quality of public services. Regarding the implementation of audits in the public sector, it is also found that audit findings have a negative impact on the quality of financial report and the quality of public services, while audit recommendations follow-up plays a positive role in improving the quality of financial report and the quality of public services.Research limitations/implicationsThe implication of the results of this study is closely related to the efforts to realize the ultimate goal of the recent government reforms. In order to increase the quality of public services in the era of higher report requirements through an accrual accounting system, the government should focus on the quality of financial reports, audit findings and the audit recommendations follow-up.Originality/valueThis study provides new insight on the link between the public sector auditing and the quality of accounting in accrual implementation context and the quality of public services.
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Chegrinets, Ye A. "On the Application of Information Audit for the State Public Audit". Management Science 11, nr 3 (7.10.2021): 36–46. http://dx.doi.org/10.26794/2404-022x-2021-11-3-36-46.
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The paper analyzes methodological approaches to the implementation of information audit by public audit institutions. The aim of the research is to analyze instruments of the traditional information audit developed as a part of information management theory and to make propositions on its basis on the creation of methodology of information audit as a form of public audit. It is based on general scientific methods, including comparative analyzes. The article substantiates the necessity for public audit institutions to conduct information audit due to the key value of information and information resources for the legality and efficiency of the public resources' management. The authors analyze basic approaches to the definition of the traditional information audit and its instruments. Based on this the authors made a conclusion that such general approach could be used for the purposes of public audit with necessary amendments due to specific aims of this type of public financial control, legal status of public audit institutions and position of auditees in the public management system. The study defines basic stages of the information audit conducted by public audit institutions and unique characteristics of its aims due to their interrelations with the tasks of audits and analytical research performed by such bodies. The paper also proposes basic instruments for the data collection as well as a general approach to interaction between auditors conducting information audit, auditees and other stakeholders.The practical results of the research are relevant for the introduction of information audit instruments into the practice of public audit institutions and for the development of applicable methodological documents.
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Hari Setiabudi Husni. "CONCEPTUAL AUDIT ECOSYSTEM FOR INDONESIA ELECTRONIC-BASED GOVERNMENT SYSTEM". International Journal Science and Technology 1, nr 3 (30.11.2022): 43–47. http://dx.doi.org/10.56127/ijst.v1i3.519.
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In the Presidential Regulation of the Republic of Indonesia Number 95 of 2018, the consideration section states that to realize clean, effective, transparent, and accountable governance and quality and reliable public services are required electronic-based government system (EBGS) and to improve the integration and efficiency of electronic-based government system is required governance and management of electronic-based government system nationally. EBGS general design has a variety of infrastructure and application needs to be used by central and local governments. This research was conducted to analyze the terms and needs of an ecosystem of electronic-based government system audits so as to achieve EBGS utilization integration and efficiency nationally. The research looks specifically at the implementation of audit process in the presidential regulation from the point of view of human resources, audit management and audits supporting infrastructure needed by the audit ecosystem to be able to run. The analysis will be conducted, among others, comparing the implementation stages by the government with the ideal design as stated within the literature, conducting interviews and disseminating questionnaires to audit ecosystem stakeholders (policy makers, policy supervisors, implementors activities and audit objects operators), the results of gap analysis between existing conditions and the ideal concept of ecosystem will be examined further to produce suggestions for improvement and development to ensure the formation of audit ecosystem mandated perpres 95/2018 is achieved.
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Ageev, Aleksandr I., Vladimir E. Lepskiy i Vladimir N. Podoprigora. "Digital Technologies of Public Audit". Economic Strategies 160, nr 1 (20.02.2022): 34–39. http://dx.doi.org/10.33917/es-1.181.2022.34-39.
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The article dwells on the problems of organizing state audit based on digital technologies. The concept of digital register and digital platforms is proposed, the author also describes system and software solutions that allow to provide continuous audit and, on its basis, adaptive management of public resources based on audit data in the economic-mathematical balance model that characterizes intersectoral production relationships in the country's economy.
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Lee, Seung Taek. "Constitutional study on the public participation audit system". Korea Association for Corruption Studies 25, nr 3 (30.09.2020): 27–56. http://dx.doi.org/10.52663/kcsr.2020.25.3.27.
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Cogliandro, Giuseppe. "Reform: the audit system". International Journal of Public Administration 23, nr 2-3 (styczeń 2000): 383–403. http://dx.doi.org/10.1080/01900690008525467.
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Selvaraju, T. "Reorganisation and Strengthening of the Indian Public Audit System – Reforms Overdue". Indian Public Policy Review 3, nr 6 (Nov-Dec) (27.11.2022): 67–78. http://dx.doi.org/10.55763/ippr.2022.03.06.004.
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The objective of this study is to ascertain whether the Comptroller and Auditor General of India (the Supreme Audit Institution of India) functions as per its given mandate, and whether it requires any reorganisation and further strengthening. There is conflict of interest in keeping the accounts for States and auditing them by CAG, with potential scope to adversely impact the quality of both accounting and auditing. Further, ever since 1976, CAG continues to perform entitlement functions for employees of a majority of States, without any statutory authority, thus incurring irregular expenditure. With the present level of audit coverage, all the auditable units by CAG could not be covered in a way that can provide an assurance as to the completeness and timeliness of audit. The susceptibility of public finance to the political regime, the meagre rate of expenditure (about Rs. 32 for checking of financial transactions worth Rs. 1,00,000), and significant recovery of public money at the instance of audit provide adequate justification for strengthening of audit with more human resources. Thus, reorganisation of the institution of CAG to make it an exclusive audit institution, along with strengthening it (with adequate human resources) would better serve the objective of its creation.
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Mahira, Dararida Fandra, Aura Ning Istanti i Ilham Khalid Lubis. "Integrated Audit Environmental System; Optimalisasi Peran Bpk Guna Mewujudkan Good Policy System Dalam Pembangunan Ekonomi Indonesia". STAATSRECHT: Indonesian Constitutional Law Journal 2, nr 1 (22.04.2018): 1–20. http://dx.doi.org/10.15408/siclj.v2i1.9603.
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Abstract.The Supreme Audit Agency (BPK) is a state institution that has a role in upholding the principles of good governance. One that is rarely known to the public is the principle of environmental protection. Despite the role of the BPK in upholding principles, such as regulating positive activities, or providing reports on the results of environmental audits. However, it turns out that the position is not as effective as expected, because the BPK Institution only has 16 certified international environmental auditors, while its duties are related to the environment that is spread throughout the territory of Indonesia. Therefore, the author seeks to provide an effective solution to the concept of reform, namely synergizing the BPK Institution with the relevant Ministries, including the wider community, as well as non-governmental organizations. The author conducted a study based on data on the state of the legal environment, welfare, and environmental audits, then visualized in a frame of mind. With the formulation of the concept of BPK synergy with several relevant Ministries, it is expected to be able to uphold social and environmental welfare, and be able to reduce the country's economic losses.Keywords: Environmental Audit, Republic of Indonesia BPK, Integrity, Social Welfare Abstrak. Badan Pemeriksa Keuangan merupakan Lembaga negara yang memiliki peran menegakkan prinsip tata kelola pemerintahan yang baik. Salah satu yang jarang diketahui publik adalah prinsip perlindungan lingkungan. Meskipun adanya peran BPK dalam menegakan prinsip, seperti mengatur aktivitas positif, atau memberikan laporan hasil audit lingkungan. Namun ternyata kedudukannya tidak seefektif yang diharapkan, karena Lembaga BPK hanya memiliki 16 auditor lingkungan internasional bersertifikat, sedang tugasnya berkaitan dengan lingkungan yang tersebar di seluruh wilayah Indonesia. Oleh karena itu, penulis berupaya memberikan solusi efektif dengan konsep reformasi, yaitu mensinergikan Lembaga BPK dengan Kementerian terkait, termasuk masyarakat luas, dan juga organisasi non-pemerintah. Penulis melakukan kajian berdasarkan data pada keadaan lingkungan hukum, kesejahteraan, dan audit lingkungan, kemudian divisualisasikan dalam kerangka berpikir. Dengan formulasi konsep sinergi BPK dengan beberapa Kementerian terkait, diharapkan dapat menegakkan kesejahteraan sosial dan lingkungan hidup, serta dapat mengurangi kerugian ekonomi negara.Kata Kunci: Audit Lingkungan, BPK RI, Integritas, Kesejahteraan Sosia
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Li, Ruifeng, Haibin Yang, Xu An Wang, Zhengge Yi i Ke Niu. "Improved Public Auditing System of Cloud Storage Based on BLS Signature". Security and Communication Networks 2022 (29.05.2022): 1–9. http://dx.doi.org/10.1155/2022/6800216.
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Cloud storage and cloud computing technologies have developed rapidly for a long time, and many users outsource the storage burden of their data to the cloud to obtain more convenient cloud storage services. Allowing users to audit the private data’s integrity has become an additional basic function of the cloud server when providing services. In 2021, based on the BLS signature and automatic blocker protocol, Jalil et al. proposed a secure and efficient cloud data auditing protocol. The protocol can realize public audit, batch audit, data update, and protect data privacy. Moreover, the automatic blocker protocol is used to realize the identity authentication of the auditor. The protocol is relatively novel, innovative, and has a larger use space. However, we found that their scheme had security problems. If the cloud server has thoughts of malicious attack, he can forge the proof that he holds users’ data with stored labels and pass the audit. Referring to the original protocol and being inspired by them, we propose an improved audit protocol. The improved protocol solves the security problem and is more effective.
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Khlaponin, Yurii, Volodymyr Vyshniakov i Oleh Komarnytskyi. "Proof of the possibility for a public audit of a secret internet voting system". EUREKA: Physics and Engineering, nr 1 (19.01.2023): 189–200. http://dx.doi.org/10.21303/2461-4262.2023.002742.
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The aim of this study is to prove the possibility of building a system of secret Internet voting, in which a full-fledged audit is available to all voters and their proxies. A full-fledged audit should be understood as such an audit, in which everything that may be in doubt is checked. The open block of servers was created using Raspberry Pi 3 Model B type minicomputers, which are widely known and well-established. On the basis of an open block of servers, a full-scale model of the system for conducting experimental voting was created and a detailed methodology for a full-fledged audit was developed. This methodology provides for two stages of the audit. In the first stage, voters or their proxies must be present near the server unit. In the second stage, they continue the audit remotely through a dedicated server without losing information about the security of their data. For practical acquaintance with this research, the possibility of experimental voting is given. The experiment can be conducted by anyone at any time through a link on the Internet. Thus, it is shown that not only with traditional secret voting technologies, a full-fledged audit is possible, thanks to which voters have no doubts about maintaining the secrecy of their votes and the honesty of the results. To conduct a full-fledged audit according to the described methodology, it is not require to involve highly qualified specialists, but school education, which is mandatory in many countries, is quite enough. The importance of the results is that the lack of a full-fledged audit of Internet voting systems is the main factor hindering the development of e-democracy. The lack of public auditing of Internet voting systems causes distrust in the possibility of using the Internet to conduct fair elections
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Risya Khaerun Nisa, Risya Khaerun Nisa. "The Effect of Auditor Competence, Audit Complexity, and Auditor Time Budget Pressure on Audit Quality with The Information System Understanding as Moderating Variable". Journal of Accounting Inquiry 1, nr 2 (31.12.2022): 154–63. http://dx.doi.org/10.14421/jai.2022.1.2.154-163.
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Purpose: The progress of a company can be seen from the position of its financial statements. Therefore the financial statements must be audited by a qualified Public Accountant or Auditor to show that the financial statements are presented fairly. The auditor must perform a quality audit to provide reliable and trustworthy information. This study aims to determine the effect of auditor competence, audit complexity, and auditor time budget pressure on audit quality with the information systems understanding as moderating variable.
Methodology: This study conducted on auditors working at the Public Accounting Firm of DKI Jakarta recorded in the directory of Indonesian Institute of Accountants. The samples of this study consists of 20 Public Accounting Firm. Data collection technique used primary data. Primary data obtained through the survey by distributing questionnaires to respondents. The questionnaires were distributed directly to the auditors at 20 Public Accounting Firm. Data analysis technique used moderated regression analysis (MRA).
Findings: The result of the research shows that: Auditor competence has a positive effect on audit quality, audit complexity does not effect audit quality, and auditor time budget pressure has negative effect on audit quality. The interaction of information system understanding between auditor competence with audit quality is an independent variable. The interaction of information system understanding between audit complexity with audit quality is not a moderation variable. Meanwhile, the interaction of information system understanding between auditor time budget pressure with audit quality is a quasi moderator.
Novelty: This paper uses auditor competence that distinguishes it from previous studies.
Keywords: auditor competence, audit complexity, auditor time budget pressure, audit quality,
information system understanding
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Slobodyanik, Yulia, Nataliia Zdyrko, Nataliia Kuzyk, Svitlana Sysiuk i Iryna Benko. "Audit of public finances: methodological issues and the case of Ukraine". Independent Journal of Management & Production 13, nr 3 (1.05.2022): s076—s092. http://dx.doi.org/10.14807/ijmp.v13i3.1900.
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The paper aims to analyze the methodological issues that exist in the field of public finance audit, and find ways to solve them on the example of Ukraine. The methodological basis of the study is the analysis of scientific publications, regulations, standards; best practices analysis; retrospective analysis of ACU’s performance indicators; content analysis of reports on the results of audits; method of logical generalization and systematization in formulating conclusions and recommendations. The study found that an important role in maintaining the functions of the SAI in society is played not only by the fact of auditing public finances, but also its methodology, including compliance with INTOSAI standards and building confidence in its results. The recommendations concern the need to: conduct financial audits of all major administrators of budget funds in accordance with the requirements of INTOSAI standards; ensure the timeliness of financial audits, the results of which should be published together with the financial statements; assessment of the skills of the ACU’s specialists performing financial audits to plan staff training; revise approaches to the interaction of the ACU’s auditors with internal audit departments to support the development of the internal audit function in the public sector; establish a quality control system according to the requirements of ISSAI 140; revise the approaches to the implementation of public finance reform on the transition to the application of the principle of accrual in accounting. Implementation of the recommendations will strengthen the role of the Accounting Chamber in society by increasing the credibility of its audits and their importance for improving the efficiency of public administration.
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KACZMARCZYK, Angelika, i Jerzy KACZMARCZYK. "PERFORMANCE AUDIT IN PUBLIC FINANCE SECTOR". Scientific Journal of the Military University of Land Forces 165, nr 3 (1.07.2012): 358–66. http://dx.doi.org/10.5604/01.3001.0002.3515.
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Internal audit plays an important role in the management of public finance sector entities. Unfortunately, it is very often the case that audit focuses on the analysis of the compatibility of operations performed in the unit with the existing procedures and regulations rather than on its efficiency. This is, unfortunately, the weakness of this system and concerns public sector entities. The article attempts to answer the following question: Is there any chance of development for performance audit in the public finance sector?
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Antonio, Gregorius Rudy. "Continuous auditing: Developing automated audit systems for fraud and error detections". Journal of Economics, Business, & Accountancy Ventura 17, nr 1 (1.04.2014): 127. http://dx.doi.org/10.14414/jebav.v17i1.272.
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Indonesian Institute of Certified Public Accountants, American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants(SAS 99 sec 110, par 2) establishes auditors responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material mis- statement, whether caused by error or fraud to plan and perform audits to provide a reasonable assurance that the audited financial statements are free of material fraud. This study proposed the development of Automated Audit System model to assist auditors in bridging them to the challenges in detecting fraud. This approach firstly provides a framework to have better understanding about the business process and data structures of information systems which is required in establishing an effective audit program. These ingredients are mapped in the audit process, including audit objectives, internal control and audit rules by using the Use-Case Diagram, Data Flow Diagram and Entity Relationship Diagram. Second, this study employs Ben- fords Law and Automatic Transaction Verification for the detection of anomalies and irregularities to design the framework. It also presents a systematic case study of ac- tual continuous auditing in department stores that using ERP systems. It is expected to detect frauds and errors. It proves that Continuous Audit and Benford Law can establish strong framework in Automated Audit Systems for Fraud Detections and finally provide a big contribution to internal control and company policies.
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KAWISANA, Putu Gede Wisnu Permana, i L. G. P. Sri Eka JAYANTI. "The Effect Of Audit Complexity Of Budget Pressure Time And Auditor Experience On Audit Quality With An Understanding Of Information Systems As A Moderate Variable". Journal of Tourism Economics and Policy 2, nr 2 (31.08.2022): 93–97. http://dx.doi.org/10.38142/jtep.v2i2.353.
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The development of the world of accounting requires every accountant to use a system to make financial statements. The number of accountants in each company has also become small, along with the development of financial statements that are already paperless. It is also experienced for a public accountant where every audit activity must be able to understand information technology. So that in every audit process, every client who uses a qualified financial system can be followed by the auditor concerned. This study aims to determine the influence of task complexity, budget time pressure, and auditor experience on audit quality. This study uses the understanding of information systems as a moderation variable to determine whether the relationship between the three variables can strengthen audit quality by understanding the information system for an auditor. This research was conducted at a Public Accounting Firm in Bali, with a sample determination method based on criteria. This study is looking for auditors with more than one year of experience as a sample of respondents. The regression tool used is moderation regression. The results of this study involved 56 respondents from 11 public accounting firms in Bali, understanding that the information system could not moderate the relationship of audit complexity to audit quality. Understanding information systems can weaken the relationship of time budget pressures to audit quality, and understanding information systems can also strengthen the relationship of work experience to audit quality.
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Igonina, Elena. "Audit in the field of public procurement, taking into account the dynamics of current legislation". Economy under Guard 2022, nr 3 (30.09.2022): 23–27. http://dx.doi.org/10.36511/2588-0071-2022-3-23-27.
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The article examines the analysis of the dynamics of the current legislation and its impact when conducting audits in the field of public procurement. The novelties introduced in January 2022 make significant changes to the procedure for conducting an audit in the field of procurement. Audit is primarily the compliance of contractual activities with regulatory legal acts, regulatory authorities must respond in a timely manner to the dynamics of changes in legislation in order to effectively implement control measures. The ability to timely and correctly interpret significant changes in legislation during the audit of public procurement is determined by the formation of an effective system in contract activity, both on the part of customers and contractors, the promotion of monitoring and control activities in the contract sphere.
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Гутцайт, Евгений, i E. Guttsayt. "Directions of Reforming the Pension System and the Audit". Auditor 5, nr 7 (7.08.2019): 16–23. http://dx.doi.org/10.12737/article_5d08b1b1233058.12693238.
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The article discusses the contribution of the pensioner in his pension through the light of its earlier capital and participation in creating the GDP. Th e article argues for the need to move away from the solidarity principle of the pension provision and improvement of public confidence in the authorities in pension issues. Th e author substantiates a number of measures to improve the pension system of the country. The possibilities of audit contribution to this improvement are discussed. Various proposals for specific audits of pension authorities are formulated.
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Carlson, Greg. "A Marketing Audit for the Public Mental Health System:". Journal of Nonprofit & Public Sector Marketing 1, nr 2-3 (24.02.1993): 203–14. http://dx.doi.org/10.1300/j054v01n02_16.
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Hidayanti, Ermina, Kamia Achyuniasih Kunrat i Syafrizal Ikram. "Implementation of Robotic Process Automation in Public Sector Goods and Services e-Procurement Audit". Khazanah Sosial 4, nr 4 (16.10.2022): 662–77. http://dx.doi.org/10.15575/ks.v4i3.20444.
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Indonesia has adopted e-Procurement through an electronic procurement system (SPSE) implemented by the Electronic Procurement Service to improve transparency and efficiency in the procurement of goods and services (LPSE). Although the data/information presented in the LPSE is easily accessible, using the data in the LPSE for supervisory or audit functions is still not optimal, despite the fact that procurement of goods and services is the area with the highest corruption cases in Indonesia. The large amount of data in LPSE makes the audit process difficult because there is too much data to consider, especially if the audit process is still manual. As a result, auditors must use information technology to aid audit activities, also known as Computer Assisted Audit Techniques (TABK). In the field of public procurement auditing, the methodology for extracting large amounts of information is also unknown. Robotic Process Automation (RPA), which is thought to have great potential to facilitate audit work, is one of the information technologies that can help with the process of extracting large amounts of data. The author attempts to investigate how the implementation of RPA in the audit of the procurement of goods and services in the public sector that were analyzed descriptively in this study. The study's findings show that process automation can be done well and produce data that can be used in audits.
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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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Ramadhan, Aji Purnama, i Mahendro Sumardjo. "Previous Years Audit Opinions, Profitability, Audit Tenure and Quality Control System on Going Concern Audit Opinion". European Journal of Business and Management Research 6, nr 2 (7.04.2021): 140–45. http://dx.doi.org/10.24018/ejbmr.2021.6.2.817.
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This study was conducted to examine the effect of the previous year's audit opinion, profitability, audit tenure, and quality control systems on going concern audit opinion. This study uses mining sector companies and public accounting firms (PAF) that audited as samples in the study. The data analysis technique used is Path Analysis with Smart PLS 3 with a significance level of 5%. The result indicates that previous year's audit opinion, profitability has a significant impact on going concern audit opinion, meanwhile, audit tenure and quality control system have not significant. Furthermore, other results from this study indicate that the audit tenure, quality control system, and previous year's audit opinion through the quality control system has no effect on going concern audit opinion. The implication of this study to the company is expected to pay attention to various factors, especially financial conditions that can have an influence on going concern audit opinion because this opinion gives a warning to the company.
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Choi, Kwang-Sun. "A Study on the relationship between the particularity of the independence of certified public accountants and the accounting audit to multi-family housing". Korean Institute for Aggregate Buildings Law 45 (28.02.2023): 199–252. http://dx.doi.org/10.55029/kabl.2023.45.199.
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The duties of a certified public accountant are divided into an accounting audit that provides information to unidentified third parties, and tax agency, accounting-related appraisal that has a linear structure between a mandator and a mandate. In particular, accounting auditing has the characteristics of a mixed contract centered on a mandate contract, but it is distinctive in that it has an obligation to provide information to a third party. The main conceptual elements of accounting audit are the preparation of financial statements and the existence of generally accepted accounting principles, the existence of an independent third-party certified public accountant, the existence of generally accepted audit standards and professional work performance accordingly, and the expression of opinions on information users. The most significant of these was independence. This is because, through independence, the certified public accountant obtains and retains a trust on objectivity and fairness of auditing not only in terms of mental independence but also in appearance.
There are various systems that support the independence of accounting audits, including the general provisions of Article 15, Paragraph 1 of the Certified Public Accountant Act, the restriction of functions of Articles 21 and 33, the designation system of the External Audit Act, and the prohibition of preparing financial statements. Furthermore, the Code of Ethics for Certified Public Accountants also functions as a practical disciplinary code, and since it is influenced by International Ethics Standard Board for Accountants, the independence of CPA is becoming a global standard.
We also reviewed the accounting audit of multi-family housing including apartment houses, which is a representative area of accounting audit other than external audit. Although the purpose of the accounting audit of apartment houses may be somewhat different from that of the company, the basic principle and essence of the audit is the same, and the independence of certified public accountants must be strictly maintained. In particular, it has something in common with Article 21 of the Certified Public Accountant Act in that the simultaneous performance of accounting audit and bookkeeping violates independence.
The independence of a certified public accountant is a mark derived from accounting audit, which is the exclusive mission of a certified public accountant, and plays a role in enabling third-party information users to use correct information by enabling accounting audits to be performed in an objective and fair position. At the same time, it can be seen that disciplinary procedures and criminal punishment are premised in case of violation of the obligation to maintain independence. Therefore, the independence of certified public accountants, especially in accounting auditing, is a concept with unique characteristics that cannot be found in other field.
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Purnamasari, Pupung, i Rudy Hartanto. "Determinants of effectiveness of computer-assisted audit techniques in the public sector". Problems and Perspectives in Management 20, nr 4 (28.11.2022): 250–63. http://dx.doi.org/10.21511/ppm.20(4).2022.19.
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The increasing complexity of transaction processes in every organization, both private and public, has led auditors to develop computer-assisted audit techniques (CAATs). However, potential risks, difficulties, and challenges can hinder the effective implementation of CAATs. The purpose of this study was to examine the factors that influence the effectiveness of the implementation of CAATs in the auditor public sector. The study collected the data by distributing questionnaires to respondents. The sample comprised 225 government auditors in Indonesia, namely the Audit Board of the Republic of Indonesia (BPK). The data were analyzed using the least squares structural equation modeling and importance performance matrix analysis (IPMA). The results show that auditor competence and system quality support the effectiveness of using CAATs. In addition, policies and audit evidence do not affect the effectiveness of CAATs’ use. Other test results using IPMA show that the most critical variable influencing performance is competence in support of increasing the effectiveness of CAATs. These findings indicate that the effectiveness of CAATs use in BPK as a government audit agency requires the support of auditor competence and system quality.
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Palulu, Andi Indira Alfitasari Nur, Abdul Rahman Mus i Darwis Lannai. "PENGARUH KUALITAS AUDITOR, SISTEM PENGENDALIAN INTERNAL DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA KANTOR AKUNTAN PUBLIK SE KOTA MAKASSAR". AJAR 1, nr 01 (12.12.2018): 96–112. http://dx.doi.org/10.35129/ajar.v1i01.51.
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The purpose of this study was to analyze the effect of auditor quality on audit delay in KAP in Makassar City, to analyze the effect of the internal control system on audit delay in KAP in Makassar City, to analyze the influence of audit committees on audit delay in KAP in Makassar City. To implement these objectives, data collection techniques are used through questionnaires, while data analysis techniques are used validity test, reliability test, classic assumption test, multiple linear regression analysis and hypothesis testing. The results showed that the effect of auditor quality with audit delay, it can be concluded that the auditor's quality has a positive and significant effect on audit delay in several public accounting firms throughout the city of Makassar. The influence of the internal control system with audit delay, it can be concluded that the internal control system has a positive and significant influence on audit delay in several public accounting firms throughout the city of Makassar. The influence of the audit committee with audit delay, it can be concluded that the audit committee has a positive and significant influence on audit delay in several Public Accounting Firms in the city of Makassar. From the results of regression testing it can be concluded that the dominant variable influencing audit delay in several Public Accounting Firms in the city of Makassar is the internal control system.
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Soldatenko, I. A. "Foreign Approac hes to the Audit of Transport System Efficiency at the Regional Level". World of Transport and Transportation 18, nr 6 (30.07.2021): 184–206. http://dx.doi.org/10.30932/1992-3252-2020-18-6-184-206.
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The article is devoted to consideration of foreign instruments for performance audit in the transport sector and to assessment of possibility of applying the methods and procedures of performance audit by Russian regional control and accounting bodies. The objective of the study is to comprehensively analyse the international experience of regulation and organisation of performance audit in the transport sector based on the practices of the Auditor General of Scotland (Great Britain) and the Auditor General of Manitoba (Canada).Considering the traditionally high share of regional budget expenditures spent on development of the transport system, it is noted that assessment of the economy, productivity and efficiency of the use of public resources is important not only for regional authorities, but also for the population and business entities.Based on the analysis of the best practices of regional government audit bodies of Great Britain and Canada in terms of performance audits in the transport sector, advanced methods and audit procedures were recorded that can be applied by Russian regional control and accounting bodies. In particular, the specifics and accuracy of recommendations to the executive authorities presented in the audit report; procedure of assessing correctness of tender procedures and effectiveness of contract execution as part of the performance audit; wide use of external experts during inspections and other features have been noted.
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Banker, Rajiv D., Xiaorong Li, Steven A. Maex i Wenyun Shi. "The Audit Implications of Cloud Computing". Accounting Horizons 34, nr 4 (30.06.2020): 1–31. http://dx.doi.org/10.2308/horizons-19-166.
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SYNOPSIS Over the last decade, many firms have shifted from in-house managed information systems to cloud computing arrangements. Despite regulatory interest in the audit impact of new technologies, little empirical work has studied how auditors behave when clients introduce cloud platforms into their accounting information system. Ex ante, it is unclear whether cloud computing allows for increased audit efficiency through reliance on service organization control reports or introduces additional complexity and risk to the audit. Leveraging a 2015 accounting standards update from the Financial Accounting Standards Board to identify material cloud users, we find that these firms pay an audit fee premium of approximately 5 percent compared to nonusers. This premium attenuates when hiring an audit office with more cloud users in its portfolio, suggesting that cloud audit experience can reduce auditors' costs when conducting such audits. We also explore how audit lag and subsequent restatements vary cross-sectionally with cloud use. JEL Classifications: M41; M48. Data Availability: Data are available from the public sources cited in the text.
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Tackie, George, Edward Marfo-Yiadom i Sampson Oduro Achina. "Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems". International Journal of Business and Management 11, nr 11 (26.10.2016): 184. http://dx.doi.org/10.5539/ijbm.v11n11p184.
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<p>This paper examines the determinants of internal audit effectiveness in decentralized local government administrative systems of Ghana. Ghana’s local government system is structured into metropolitan, municipal, and district assemblies (MMDAs). For the purpose of the study, we focused on the Ashanti region of Ghana which has the highest number of MMDAs. The motivation for the study is derived from the increased interest in the internal audits of local government units. Using a descriptive survey, the data gathered, through the use of questionnaire, revealed that majority of the internal audit staff of MMDAs in the Ashanti Region of Ghana possess the requisite professional proficiency. Contrary to the perception that audit quality in the public sector is usually compromised, the study revealed that there exists high quality of audit work due to compliance with the international standards on auditing and local audit legislations. Professional proficiency, organizational independence, and career advancement were found to have statistically significant positive relationship with internal audit effectiveness, whiles top management support was found to have no effect on internal audit effectiveness.</p>
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Reynolds, Gary, Mareta Timo, Anjileena Dev, Tracey Poole i Nikki Turner. "Effective general practice: audit and feedback for the primary series of immunisations". Journal of Primary Health Care 6, nr 1 (2014): 40. http://dx.doi.org/10.1071/hc14040.
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INTRODUCTION: General practice immunisation audits do not always match the national rates recorded on the New Zealand (NZ) National Immunisation Register (NIR). AIM: To complete audits at one general practice for infants requiring the primary series of immunisations (6-week, 3-month and 5-month vaccines) over a 12-month period and compare findings with the NIR audit. METHODS: A manual and electronic practice management system (PMS) audit were compared with identical NIR audit parameters for completion of the 5-month vaccination from 1 February 2011 to 1 February 2012. All three results were then combined with further sub-audits of the total practice newborn population to produce a multifaceted audit, identifying further eligible patients. The NIR database query tool was used to corroborate data on partially immunised and unimmunised patients identified. RESULTS: All three initial audits produced different results for vaccinated and eligible patients: NIR 31/36; PMS audit 39/43; manual audit 41/48. The multifaceted audit identified 48 eligible infants. All 48 (100%) started their primary series 95.8% (46 of 48) fully immunised; 4.2% (2 of 48) partially immunised, missing only one injection. None were unimmunised, contrary to initial audits. Lower levels of timeliness of delivery were confirmed for this practice, with 52.1% (25 of 48) immunised on time. DISCUSSION: Results show 9.7% higher levels of immunisation than reported by NIR statistics for this practice (95.8% vs 86.1%), above current NZ government and World Health Organization targets. The multifaceted audit produced the best estimate of eligible patients and identified deficiencies in vaccine delivery. KEYWORDS: Children; general practice; immunisation schedule; medical audit; New Zealand
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Antoniuk, Olena, Natalya Kuzyk, Iryna Zhurakovska, Roman Sydorenko i Liudmyla Sakhno. "The role of «BIG FOUR» auditing firms in the public procurement market in Ukraine". Independent Journal of Management & Production 11, nr 9 (1.11.2020): 2483. http://dx.doi.org/10.14807/ijmp.v11i9.1432.
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The authors conducted a study aimed to identify the role of «Big Four» («Big 4») audit firms in the public procurement market in Ukraine.The purpose of the article is to answer the questions: whether Ukraine is in a general trend of most countries in the concentration of audit market; what is the share of revenues of the «Big Four» audit firms in the performance of audit services in the public procurement system in Ukraine. First of all, in order to get answers to these questions, the authors conducted a study of the main trends in the development of the «Big Four» companies in Ukraine. It was found that the characteristic competitive environment in the market of audit services, the impact on competitiveness of pricing policy and regulatory requirements, relating to the acquisition of audit services by public sector entities through a public procurement system "ProZorro". An element of price regulation and compliance with the transparent conditions of the competitive environment is the participation of audit firms in the public procurement system. As a result of processing data on procurement of audit services for the period 2008-2019, the authors calculated key indicators that characterize the concentration of the audit market. Based on the data on the amount of remuneration for various types of audit services using the public procurement system "ProZorro", aspects of pricing policy and the role of the companies of the "Big Four" in the market were established. The values indexes indicate that the companies of the «Big 4» do not have a complete monopoly in the segment of procurement of audit services, having certain dominant positions in some years, and the indexes indicate a trend towards effective competition in the audit services market in Ukraine.
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Mir, Monir, Haiwei Fan i Ian Maclean. "Public sector audit in the absence of political competition". Managerial Auditing Journal 32, nr 9 (2.10.2017): 899–923. http://dx.doi.org/10.1108/maj-03-2016-1357.
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Purpose The paper aims to explore whether different models of public sector audit exist in China without adhering to the goals and objectives of public sector audit systems in democratic jurisdictions. Design/methodology/approach The study is based on a single embedded case study involving multiple methods of data collection including public documents, semi-structured interviews and site visits. The research methods and the analytical framework of the study draw on the concepts of political competition, public sector accountability and audit independence. Findings The study finds that the Chinese National Audit Office’s (CNAO) objectives derive from the neo-classical economic discourse and not from ideas of public accountability, as is the case in democratic parliamentary jurisdictions. The study finds that public sector audit in China functions in ways which are similar to that of internal audit. The CNAO may provide limited political and public accountability for Chinese public officials indirectly by enhancing their managerial accountabilities. Research limitations/implications The study goes against the prevailing view that supreme audit institutions which are part of the executive will lead to poor accountability of the public sector and increased public sector corruption. Practical implications The study suggests that enhancing managerial accountability in non-democratic (and pseudo-democratic) jurisdictions through public sector audit can by itself be of significant benefit. Further, such enhancements may also strengthen public sector accountability. Originality/value This paper fills a research gap by exploring public sector audit independence in a developing country with a unitary system of government.
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Sumanto, Agus, i Mega Rosdiana. "Analisis Perspektif Mahasiswa Pada Penerapan Kertas Kerja ATLAS (Audit Tool And Linked Archive System)". BALANCE: Economic, Business, Management and Accounting Journal 20, nr 1 (25.01.2023): 23. http://dx.doi.org/10.30651/blc.v20i1.14694.
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ABSTRACTIn the era of digitalization, auditors must keep up with the times. The "Financial Profession Development Center (P2PK)" has released the Microsoft Excel-based "ATLAS (Audit Tools and File Link System)" application. The purpose of the research was to find student perspectives on implementing the ATLAS application in the digital era. Later, this web-based application is expected to help "Certified Public Accountants (CPA)" and "Public Accountant Offices (KAP)" meet the audit requirements criteria. The application of these professional standards is documented in audit working papers supervised by the Ministry of Finance as documents reviewed by "P2PK (Center for Monitoring and Development of Finance)". As the "ATLAS (Audit Tools and Link Filing System)" application continues to grow, users of all levels, from accounting students taking audit internship courses to junior auditors, and senior auditors, from auditing frameworks to CPA partners, should use it. The discussion of this study is intended to assess the perceptions of UWKS accounting students regarding the "audit and implementation of the linked record system (ATLAS)" tool. This study uses a descriptive-quantitative approach, using a Likert scale to measure student perceptions. Based on the results of statistical tests, we found that there were differences of opinion among students about whether or not it was necessary to apply the ATLAS application in the learning audit practice course at Wijaya Kusuma University, Surabaya. In this sense, manual worksheets are no longer used because the ATLAS application must be applied at the time of the exam.ABSTRAK Di masa digitalisasi, auditor harus mengikuti arusperkembangan zaman. “Pusat Pembinaan Profesi Keuangan (P2PK)” telah merilis aplikasi “ATLAS (Audit Tools and File Link System)” berbasis Microsoft Excel. Tujuan penelitian yang dilakukan adalah untuk mengetahui perspektif mahasiswa terhadap implementasi aplikasi ATLAS di era digital. Nantinya, aplikasi berbasis web ini diharapkan dapat membantu “Certified Public Accountants (CPA)” dan “Kantor Akuntan Publik (KAP)”memenuhi kriteria persyaratan audit. Penerapan standar profesi tersebut didokumentasikan dalam kertas kerja audit yang diawasi oleh Kementerian Keuangan sebagai dokumen yang ditelaah oleh “P2PK (Pusat Pemantauan dan Pengembangan Keuangan)”. Karena aplikasi “ATLAS (Audit Tools and Link Filing System)” terus berkembang, pengguna di semua tingkatan, mulai dari mahasiswa akuntansi yang mengambil kursus magang audit, auditor junior, auditor senior, dari kerangka kerja audit hingga mitra CPA harus menggunakannya. Pembahasan studi ini ditujukan untuk dapatmenilai persepsi mahasiswa akuntansi UWKS mengenai alat “audit dan implementasi linked record system (ATLAS)”. Penelitian ini menggunakan pendekatan deskriptif-kuantitatif, dengan menggunakan skala Likert untuk mengukur persepsi mahasiswa. Berdasarkan hasil uji statistik, kami menemukan bahwa ada perbedaan pendapat di antara para mahasiswa tentang perlu atau tidaknya penerapan aplikasi ATLAS dalam mata kuliah praktik audit pembelajaran di Universitas Wijaya Kusuma, Surabaya. Dalam pengertian ini, kertas kerja manual tidak lagi digunakan, karena aplikasi ATLAS harus diterapkan pada saat ujian
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Trianjani, Nia, Sri Rahayu i Muhammad Ridwan. "Effect of Audit Tenure, Audit Fee, Size of Public Accounting Firm, Auditor Specialization, and Audit Rotation on Audit Quality". International Journal of Multidisciplinary Approach Research and Science 1, nr 02 (31.05.2023): 243–52. http://dx.doi.org/10.59653/ijmars.v1i02.93.
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Audit quality is all possibilities (probability) where the auditor when auditing the client's financial statements can find violations that occur in the client's accounting system and report them in the audited financial statements, where in carrying out their duties the auditor is guided by auditing standards and the relevant public accountant code of ethics. This study aims to examine the effect of audit tenure, audit fees, size of public accounting firm, auditor specialization, and audit rotation on audit quality. Audit quality is measured using a dummy variable by looking at going concern opinions made by independent auditors, audit fees are measured by Ln (natural logarithm), audit tenure is measured by calculating the number of years in which the same auditor has engaged the client, size of public accounting firm, specialization auditors, and rotation is measured using a dummy variable. The population in this study are Transportation and Logistics Service companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period which have been audited. The sample selection was carried out using purposive sampling method. The analytical method used to test the hypothesis is logistic regression analysis. The results of this study indicate that audit specialization has an effect on audit quality, while audit tenure, audit fees, size of a public accounting firm, and audit rotation have no effect on audit quality.
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Wang, Jie, Xiaomei Wang i Na Li. "Exploration of Environmental Protection-Oriented Ecoenvironmental Performance Audit System". Security and Communication Networks 2022 (25.02.2022): 1–10. http://dx.doi.org/10.1155/2022/2657411.
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In the era of the COVID-19 (SARS-CoV-2) virus, it has become imperative to audit the environment surrounding us to prioritize public health and the healthcare system. This study aims to accelerate the reform of the economic development modes and the construction of a resource-friendly society. The environmental protection-oriented ecoenvironmental performance audit system is studied here. Based on the current situation of regional ecological pollution in the Yangtze River Economic Belt, the situation and existing problems are analyzed for the ecoenvironment in the Yangtze River Economic Belt from the perspectives of biodiversity, water ecoenvironment, wetland ecoenvironment, and forest ecoenvironment. Then, the situation is deeply analyzed for the ecoenvironmental performance audit project in the Yangtze River Economic Belt. Afterward, we explore the basic characteristics of the environmental audit and summarize the implementation path of resource and environmental audit. The results show that there are some problems in the control and utilization of funds for environmental protection and the development and protection of resources in the cities along the Yangtze River Economic Belt. Then we analyze the problems in the ecoenvironmental performance audit of the Yangtze River Economic Belt and give some suggestions for improving the ecoenvironmental performance audit work. The objective of this paper is to improve the application effect of ecoenvironmental performance audit and provide references for future environmental protection work which will have great impacts on public health and the development of healthcare services.
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Suherman, Norma Fitra Dana, i Titik Aryati. "PENGARUH DEFISIENSI SISTEM PENGENDALIAN MUTU (SPM) DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP DEFISIENSI AUDIT". Jurnal Ekonomi Trisakti 2, nr 2 (19.08.2022): 357–68. http://dx.doi.org/10.25105/jet.v2i2.14180.
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Penelitian ini bertujuan untuk menguji dan menganalisis hubungan defisiensi desain Sistem Pengendalian Mutu KAP, defisiensi implementasi Sistem Pengendalian Mutu KAP, serta Ukuran KAP terhadap defisiensi audit. Defisiensi audit diukur dengan jumlah pelanggaran terhadap standar audit yang dilakukan oleh akuntan publik pada setiap KAP terkait aspek perikatan General Audit atas laporan keuangan. Sampel penelitian ini adalah akuntan publik yang diperiksa oleh Pusat Pembinaan Profesi Keuangan, Kementerian Keuangan RI untuk periode pemeriksaan berkala tahun 2018 sampai dengan 2020 dengan jumlah sampel sebanyak 149. Hasil penelitian menunjukan defisiensi implementasi SPM KAP berpengaruh signifikan terhadap defisiensi audit. Sedangkan defisiensi desain SPM KAP dan Ukuran KAP tidah berpengaruh terhadap defisiensi audit.
This study aims to examine and analyze the relationship between Design of CPA Firm’s Quality Control System deficiencies, Implementation of CPA Firm’s Quality Control System deficiencies, and CPA Firm’s size to audit deficiencies. Audit deficiency is measured by the number of findings against audit standards by public accountants in each KAP related to the aspects of the General Audit engagement on financial statements. The sample of this study was public accountants who were examined by the Center for Professional Development of Finance, Ministry of Finance of the Republic of Indonesia for the period of periodic inspections from 2018 to 2020 with a total sample of 149. The results showed that the deficiency in the implementation of KAP SPM had a significant effect on audit deficiencies. While the design deficiencies of KAP SPM and KAP size have no effect on audit deficiencies.
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Vujičić - Stefanović, Dragana. "REGULATION OF ASSESSMENT OF THE RISK MANAGEMENT SYSTEM BY EXTERNAL AUDIT IN THE CONTEXT OF FOSTERING MORE EFFICIENT RISK MANAGEMENT - A REVIEW OF THE BANKING SECTOR OF BIH". ЗБОРНИК РАДОВА ЕКОНОМСКОГ ФАКУЛТЕТА У ИСТОЧНОМ САРАЈЕВУ 8, nr 19 (10.02.2020): 11. http://dx.doi.org/10.7251/zrefis1919011v.
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In this study, regulatory requirements are elaborated regarding external audit in the assessment of the risk management system and the impact of the regulation of risk management system using independent external audit is investigated in the context of encouraging effective risk management in the banking sector of Bosnia and Hercegovina. The research was conducted through a questionnaire, which included a representative sample consisting of all the banks in BiH, within which employees at control functions are included (risk management, internal audit and internal control), along with members of bank boards (Supervisory board, Audit Committee, Bank Management), and relevant external auditors conducting audits in the banks in BiH, as well as professional academic public. The results of the research show a high degree of correlation of the regulation of risk management system by independent auditors and risk management efficiency, but also identify additional mechanisms which encourage more efficient risk management in banks and, consequently, reveal new research areas.
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Shahibah, Khansa, Bambang Hariadi i Zaki Baridwan. "The effect of quality control system on audit quality". International Journal of Research in Business and Social Science (2147- 4478) 9, nr 4 (14.07.2020): 419–25. http://dx.doi.org/10.20525/ijrbs.v9i4.782.
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The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.
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Kumbara, Cokis Ratih, Linawati Linawati i I. Made Oka Widyantara. "Audit Infrastruktur Aplikasi Pelayanan Publik Pemerintah Kota Denpasar". Majalah Ilmiah Teknologi Elektro 16, nr 2 (31.08.2017): 78. http://dx.doi.org/10.24843/mite.2017.v16i02p14.
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Salah satu Tugas Pokok dan Fungsi utama Dinas Komunikasi dan Informatika Kota Denpasar adalah sebagai pengelola infrastruktur aplikasi pelayanan publik di Pemerintah Kota Denpasar. Pelayanan publik berupa pelayanan kependudukan di Kota Denpasar menggunakan aplikasi Sistem Informasi Administrasi Kependudukan (SIAK) yang meliputi pembuatan KTP, KK, dan Akta Kelahiran. Jika infrastruktur aplikasi pelayanan publik ini mengalami permasalahan, maka akan sangat menghambat semua proses yang berujung kepada komplain masyarakat dan berdampak pada menurunnya tingkat kepercayaan publik. Oleh karena itu dilakukan suatu evaluasi internal berupa audit dalam pengelolaan infrastruktur aplikasi pelayanan publik agar pihak pengelola dapat melakukan perencanaan untuk perbaikan serta peningkatan dan pengembangan infrastruktur yang telah dibangun. Audit dilakukan dengan menggunakan COBIT 4.1 sebagai kerangka kerja kontrol. Berdasarkan hasil audit dengan menggunakan Maturity Model COBIT 4.1, diperoleh tingkat kematangan pada proses AI3 (Mendapatkan dan Memelihara Infrastruktur Teknologi) yaitu berada pada level 3 (defined). Untuk penilaian secara objektif, tingkat kematangan berada diantara level 3 (defined) dan level 4 (managed and measurable) yaitu sebesar 3,53. Rekomendasi diberikan secara bertahap berdasarkan tingkat kematangan yang diperoleh dari hasil evaluasi yaitu tingkat kematangan 3 (defined) untuk dapat ditingkatkan ke tingkat kematangan 4 (managed and measurable), kemudian ditingkatkan lagi menuju tingkat kematangan ideal yaitu 5 (optimized). One of the main functions of Communications and Information Department of Denpasar is a public service application infrastructure management in Denpasar Government. Public services such as settlement services in Denpasar using the Administrasi Information System (SIAK) application which includes the manufacture of ID Card, Family Registers and a birth certificate. If the application infrastructure of public service is experiencing problems, it will greatly hamper the whole process that led to the people's complaints and decrease the level of public confidence. Therefore, an evaluation of internal audit in the form of public service application infrastructure was held so that the manager can do the planning for improvement and development of infrastructure that has been built. Audits carried out by using the COBIT 4.1 framework as controls. Based on the results of audits using COBIT 4.1 Maturity Model, obtained level of maturity in the process AI3 (Obtain and Maintain Infrastructure Technology) which is located on level 3 (defined). For an objective assessment, the maturity level is between level 3 (defined) and level 4 (managed and measurable) amounting 3,53. Recommendation given in stages based on the level of maturity that is obtained from the evaluation that maturity level 3 (defined) to be improved to the maturity level 4 (managed and measurable), then increased again towards the ideal maturity level 5 (optimized).
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Berthelot, Curtis, Angela Lang, Norm Burns, Brian Taylor i Randy Hanson. "Automated vehicle monitoring and audit system for administering partnership haul agreements". Canadian Journal of Civil Engineering 28, nr 2 (1.04.2001): 201–7. http://dx.doi.org/10.1139/l00-098.
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Saskatchewan Department of Highways and Transportation has been a leader in road and short-rail transportation initiatives that facilitate efficient commercial transportation to remote northern and rural areas. A recent initiative undertaken by Saskatchewan Department of Highways and Transportation is a public-private partnership with commercial carriers to allow larger truck configurations to haul primary weights on select secondary rural roads if the carrier deploys road friendly vehicle technologies, such as air-spring suspension and central tire inflation. The pilot partnership haul program has resulted in haul cost savings of between 20% and 50%, generating approximately four million dollars per year in total, which is subsequently shared between the carrier and Saskatchewan Department of Highways and Transportation. At the present time, equitable distribution of partnership haul cost savings and compliance audits are determined manually based on submitted logbooks and waybills. Because this manual system is labor intensive and prone to accounting errors, the administration of the partnership haul program is only tenable for larger carriers with semi-automated administration systems. As a result, a system that automatically allocates partnership haul cost savings and performs compliance audits is the enabling technology to expand the partnership program to small and mid-size carriers. International Road Dynamics Inc. proposed and developed an automated vehicle monitoring and audit system that is designed to facilitate the Saskatchewan partnership program. This paper discusses the Saskatchewan partnership program and describes the technological features and advantages of the automated vehicle monitoring and audit system. This paper also discusses other potential applications of the automated vehicle monitoring and audit system.Key words: commercial vehicle operations, automated vehicle monitoring system, central tire inflation, geographic information systems, global positioning systems, transportation sustainability, road preservation, intelligent transportation systems, rural road management.
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IVANCHENKO, N. Sh, i E. I. ANIKANOV. "FEATURES OF AUDIT IN THE FIELD OF PUBLIC PROCUREMENT". EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, nr 5 (2020): 55–65. http://dx.doi.org/10.36871/ek.up.p.r.2020.05.01.008.
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This article defines the relevance and need for external public financial control (audit) of public procurement as part of the public finance management system, provides methodological and legal foundations for its implementation, identifies the main problems in applying a risk-based approach in planning an audit in procurement, and suggests possible directions for its improvement, analysis and evaluation of the results of the audit in the field of public prosecutors is carried out item.
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Cao, Luna. "Research on Audit Quality Management System of Accounting Firms: The case of the Yabaite Audit Failure". Frontiers in Business, Economics and Management 7, nr 2 (5.02.2023): 20–25. http://dx.doi.org/10.54097/fbem.v7i2.4356.
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In recent years, the frequent financial fraud and audit failures in the capital market show that the audit work in China has not been as expected by the public, which not only brings serious consequences to the social and economic development, but also reduces the public's trust in the CPA industry. The audit quality directly affects the professional service effect of the certified public accountants, and is the foundation of their survival. In view of the comprehensiveness and systematicness of audit quality management, this paper takes Zhonghua Accounting Firm as the research object, combining with the case of audit failure of Yabaite company, analyzes the current situation and problems of audit quality management of the firm, and puts forward corresponding optimization suggestions and safeguard measures, in order to provide improvement ideas for the construction of audit quality management system, and also bring some reference for audit quality management in the same industry.