Download or read book A Conceptual Framework for Auditing Electronic Systems written by W. Thomas Porter and published by . This book was released on 1964 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Conceptual Framework for Auditing Electronic Systems written by W. Thomas Porter and published by . This book was released on 1964 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Download or read book University Auditing in the Digital Era written by Sezer Bozkus Kahyaoglu and published by CRC Press. This book was released on 2022-04-05 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how digital transformation is reshaping the manner in which higher education sectors emerge, work, and evolve and how auditors should respond to this challenging and risky digital audit universe in transforming the higher education system. It serves to help professionals to understand the reality of performing the Chief Audit Executive (CAE) role in today’s evolving business economy, specifically in the higher education sector. It compares and contrasts the stated IIA standards with the challenges and realities auditors may face and provides alternative scenarios to gaining a "seat at the table." This book also provides insight into critical lessons learned when executing the CAE role relevant for digitally transforming universities. The main purpose of this study is to rethink the audit culture in the digital era and reveal the key characteristics that are open for improvement so that digitally transforming universities can be audited according to the higher education standards with a digitally supported value-added audit approach. Based on this approach, the audit culture is reassessed considering the digital university conceptual framework and business model. There are two main points to consider for the digital university work environment: traceability and auditability. In this respect, policy recommendations are made for best practices to achieve value-added digital audits in transforming universities. The book has been written from both the reality and academic perspectives of two experienced authors. Sezer is a past CAE, CEO, and long-term senior internal auditor who has worked in the internal audit role for various listed companies, financial institutions, and government entities. Erman has extensive information technology and university accreditation knowledge in the global higher education sector. This brings a blend of value-added approaches to the readers and speaks to issues about understanding and dealing with audit culture and business evolution in digitally transforming organizations along with the requirements for upholding IIA standards. Geared toward the experienced or new CAE, University Auditing in the Digital Era: Challenges and Lessons for Higher Education Professionals and CAEs can be a tool for all auditors to understand some of the challenges, issues, and potential alternative solutions when executing the role of university auditing. In addition, it can be a valuable reference for university administrators and CIOs, as well as academics and all stakeholders related to the higher education sector.
Download or read book Advanced Digital Auditing written by Egon Berghout and published by Springer Nature. This book was released on 2022-10-29 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book discusses the most modern approach to auditing complex digital systems and technologies. It combines proven auditing approaches, advanced programming techniques and complex application areas, and covers the latest findings on theory and practice in this rapidly developing field. Especially for those who want to learn more about novel approaches to testing complex information systems and related technologies, such as blockchain and self-learning systems, the book will be a valuable resource. It is aimed at students and practitioners who are interested in contemporary technology and managerial implications.
Download or read book EDP Auditing written by Ron Weber and published by McGraw-Hill Companies. This book was released on 1982 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beschrijving van een controlemethode in bedrijven en verificatie van de doeltreffendheid van computersystemen in organisaties
Download or read book Auditing in the Electronic Environment written by Delroy L. Cornick and published by . This book was released on 1981 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Electronic Systems written by W. Thomas Porter and published by . This book was released on 1966 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing in Electronic Environments from an Actor network Theory Perspective written by Manal Nour El Din El Safty and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study seeks to explore how the network of auditing in an electronic environment, in the Egyptian context, is constituted. To understand how this network is constituted, the study explores the main actors that have an influence on auditing in electronic environments. It explores how, and why, these actors were enrolled, or found places for themselves, in this network. Moreover, the study discovers how these actors interact together to perform and shape the network. Actor-Network Theory (ANT) was adopted to be the theoretical framework of this study as its main focus is on the process of constructing and maintaining networks; it asks how and for what purposes heterogeneous entities are brought together in a network. By adopting the ANT perspective, this study highlights the notion that auditing in an electronic environment is not only the process of auditing the outcomes (financial statements) of a technical system using technological methods. Rather, it is a network constituted from hybrid human and non-human, local and global actors, who interact with each other through circulating different intermediaries and who have an influence on the audit process. In other words, this study looks beyond the fact that financial auditors are responsible for auditing the financial statements, which are the outputs of advanced electronic systems, to explore the process by which auditing in advanced electronic environments takes place. Thinking of the process of auditing in advanced electronic environments from an Actor-Network Theory perspective extends the list of actors involved in the process, and expands the issues that should be considered in their interaction.
Download or read book National Union Catalog written by and published by . This book was released on 1973 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.
Download or read book Auditing Ecosystem and Strategic Accounting in the Digital Era written by Tamer Aksoy and published by Springer Nature. This book was released on 2021-06-14 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.
Download or read book The National Union Catalogs 1963 written by and published by . This book was released on 1964 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Masters Essays and Doctoral Dissertations written by Columbia University. Graduate Faculties and published by . This book was released on 1952 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Continuous Auditing written by David Y. Chan and published by Emerald Group Publishing. This book was released on 2018-03-21 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.
Download or read book Making International Standards on Auditing Acceptable written by Evelyn Murphy and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Digital Transformation of Auditing and the Evolution of the Internal Audit written by Nabyla Daidj and published by Taylor & Francis. This book was released on 2022-10-18 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main objective of this book is to provide both academics and practitioners with a global vision of the evolution of internal auditing in a fast-changing business landscape driven by digital transformation. Digital transformation has been first associated with the emergence and the development of new technologies (artificial intelligence, blockchain, cloud computing, data analytics, predictive analytics, robotic process automation, IOT, drones etc.). Beyond the technological dimensions, this transformation has several impacts on businesses, organizations and processes and raises several questions for auditing activities. This book explores how digitalization not only has an impact on the audit environment, but also on internal audit practices and methodologies, information technology (IT)/information system (IS) audit, IT governance and risk management. The auditing profession also has to face the same challenges. Auditors should develop new skills. To continue to provide high quality service in such an environment, the methodologies, the process and the tools used for conducting an audit have progressively changed from those applied to the traditional audit. Internal audit, as a key strategic function, must evolve too. Finally, the book also investigates the impact of the COVID-19 pandemic on internal auditing. The author highlights the need for a new vision and renewed forecasting tools. The post-COVID-19 business and corporate world has changed. Internal audit, as a key strategic function, must evolve too.
