Download or read book A Journey Into Auditing Culture written by and published by . This book was released on 2019-02-28 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effect of Audit Culture on Auditor Honesty and Skepticism written by Ryan Sommerfeldt and published by . This book was released on 2019 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditors' honesty and skepticism are crucial to their effectiveness as enablers of trust in capital markets. Regulators have recently expressed concerns that audit culture does not sufficiently strengthen these attributes. We overcome significant obstacles to investigate the influence of audit culture on auditor honesty and skepticism. In our experiment, practicing auditors and non-auditor accountants take part in two economic tasks with economic incentives that allow us to unobtrusively measure honesty and skepticism. Drawing on prior research, we measure the influence of audit culture by manipulating the salience of participants' occupational identity. We find evidence that audit culture increases skepticism but decreases honesty. We do not observe a similar effect for non-auditor accountants, suggesting our auditor findings are not driven by broader firm- or profession-wide influences.
Download or read book Audit Cultures written by Marilyn Strathern and published by Routledge. This book was released on 2003-12-08 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: Do audit cultures deliver greater responsibility, or do they stifle creative thought? We are all increasingly subjected to auditing, and alongside that, subject to accountability for our behaviour and actions. Audit cultures pervade in the workplace, our governmental and public institutions as well as academia. However, audit practices themselves have consequences, beneficial and detrimental, that often go unexamined. This book examines how pervasive practices of accountability are, the political and cultural conditions under which accountability flourishes and the consequences of their application. Twelve social anthropologists look at this influential and controversial phenomenon, and map out the effects around Europe and the Commonwealth, as well as in contexts such as the European Commission, the International Monetary Fund and Academic institutions. The result provides an excellent insight into auditing and its dependence on precepts of economic efficiency and ethical practice. This point of convergence between these moral and financial priorities provides an excellent opening for debate on the culture of management and accountability.
Download or read book The Speed of Risk written by Richard F. Chambers and published by . This book was released on 2019-03-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Progressive Audit written by Robert Pfannerstill and published by Quality Press. This book was released on 2005-06-30 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Progressive Audit is a book that anyone involved with auditing should read. This book is not just about auditing but also about management strategy, employee involvement, and raising the level of the organizational quality culture. An audit must provide an understanding of the level at which the quality culture exists so management can implement improvements. It must uncover the various sub-systems that exist within organizations and also raise the level of understanding in the workforce.This book outlines a six-step methodology to implement a sound internal audit program, including how to get employees to actively participate, how to drive quality system concepts throughout all levels in the organization, and how to manage it so you're not doing all the work.
Download or read book Leading the Internal Audit Function written by Lynn Fountain and published by CRC Press. This book was released on 2016-04-05 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: While the Institute of Internal Auditors (IIA) has provided standards and guidelines for the practice of internal audit through the International Professional Practice Framework (IPPF), internal auditors and Chief Audit Executives (CAEs) continue to experience difficulties when attempting to balance the requirements of the IPPF with management expe
Download or read book Lean Auditing written by James C. Paterson and published by John Wiley & Sons. This book was released on 2015-02-09 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: "How can you argue with the core principles of Lean, that you focus on what provides value to your customer and eliminate work that is not necessary (muda)? Internal auditors need to understand not only who their primary customers are, but what is valuable to them - which in most cases is assurance that the risks that matter to the achievement of objectives are properly managed. We need to communicate what they need to know and not what we want to say. This incessant focus on the customer and the efficient production of a valued product should extend to every internal audit team. How else can we ensure that we optimize the use of our limited resources to address the dynamic business and risk environment within which our organizations operate?" Norman Marks, GRC Thought Leader Using lean techniques to enhance value add and reduce waste in internal auditing Lean Auditing is a practical guide to maximising value and efficiency in internal audit through the application of lean techniques. It is an ideal book for anyone interested in understanding what progressive, value adding audit can be like. It is also ideal for anyone wondering whether audit activities can be streamlined or better co-ordinated with other activities. The book contains practical advise from the author's experience as CAE of AstraZeneca PLC; from his work as a consultant specializing in this field; as well as insights from leading CAEs in the UK, US and elsewhere. In addition, there are important insights from thought leaders such as Richard Chambers (IIA US) and Norman Marks (GRC thought leader) and Chris Baker (Technical Manager of the IIA UK). Increasing pressure on resources is driving a need for greater efficiency in all areas of business, and Internal Audit is no exception. Lean techniques can help streamline the workflow, but having only recently been applied to IA, lack the guidance available for other techniques. Lean Auditing fills this need by combining expert instruction and actionable advice that helps Internal Auditors: Benchmark their efficiency against lean ways of working Understand warning signs of waste and lower added value Understanding practical ways of working that improve added value and reduce waste Gain confidence about progressive ways of working in internal audit Understand how improved ways of working in audit can positively impact the culture of the wider organization One of the keys to the lean audit is finding out exactly what the stakeholder wants, and eliminating everything else. Scaling back certain operations can delineate audit from advisory, and in the process, dramatically improve crucial outcomes. To this end, Lean Auditing is the key to IA efficiency.
Download or read book Agile Auditing written by Raven Catlin and published by John Wiley & Sons. This book was released on 2021-06-09 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master new, disruptive technologies in the field of auditing Agile Auditing: Fundamentals and Applications introduces readers to the applications and techniques unlocked by tested and proven agile project management principles. This book educates readers on an approach to auditing that emphasizes risk-based auditing, collaboration, and speedy delivery of meaningful assurance assessments while ensuring quality results and a focus on the areas that pose the greatest material risks to the business under audit. The discipline of auditing has been forever changed via the introduction of new technologies, including: Machine learning Virtual Conferencing Process automation Data analytics Hugely popular in software development, the agile approach is just making its way into the field of audit. This book provides concrete examples and practical solutions for auditors who seek to implement agile techniques and methods. Agile Auditing is perfect for educators, practitioners, and students in the auditing field who are looking for ways to introduce greater levels of efficiency and effectiveness to their discipline.
Download or read book The Speed of Risk written by Richard F Chambers and published by . This book was released on 2024-04 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2014, IIA President and CEO Richard Chambers shared what he believed were the most important lessons from almost 40 years as an internal audit professional in the first edition of his book, Lessons Learned on the Audit Trail. More than 15,000 copies were sold worldwide and it was swiftly translated into Spanish, French, Traditional Chinese, and Simplified Chinese. In the years since the first edition was published, Chambers has shared numerous new lessons across various content media and written more than 200 blogs and articles. The "speed of risk" has been a recurring theme in the messages he has delivered to the profession since 2014, and it is a theme that is prominent in this updated edition. He addresses topics of concern to the profession today, including: The rising expectations of internal audit's stakeholders The imperative to audit at the speed of risk How internal audit must leverage innovation in the face of disruption Internal audit's role in auditing culture, artificial intelligence, and new technologies The idea that internal auditors can audit anything but not everything The skills future trailblazers will need in internal audit Chambers's motivation in writing this new edition is that if he can help just one internal auditor to be better prepared for the challenges and opportunities that lie ahead, then the effort will have been worth it.
Download or read book International Professional Practices Framework IPPF written by and published by . This book was released on 2013 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing the Risk Management Process written by K. H. Spencer Pickett and published by John Wiley & Sons. This book was released on 2005-07-29 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risk management is a part of mainstream corporate life that touches all aspects of every type of organization. Auditors must focus firmly on risk: risk to the business, the executives, and the stakeholders. Auditing the Risk Management Process incorporates all the latest developments in risk management as it applies to auditors, including the new Committee of Sponsoring Organizations of the Treadway Commission (COSO) enterprise risk paper. Auditing the Risk Management Process includes original risk maps and process models developed by the author, explaining where and how topics fit within an overall audit framework, all the latest developments in risk management as it applies to auditors, and insight into how enterprise risk management affects the responsibilities of both internal and external auditors.
Download or read book Audit Culture written by Cris Shore and published by Anthropology, Culture and Soci. This book was released on 2024-02-20 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: All aspects of our work and private lives are increasingly measured and managed. But how has this 'audit culture' arisen and what kind of a world is it producing? Cris Shore and Susan Wright provide a timely account of the rise of the new industries of accounting, enumeration, and ranking from an anthropological perspective, drawing on political economy, ethnographic observation, and genealogical excavation. Audit Culture is the first book to systematically document and analyze these phenomena and their implications for democracy. The book explores how audit culture operates across a wide range of fields, including health, higher education, NGOs, finance, the automobile industry, and the military. The authors build a powerful critique of contemporary public sector management in an age of neoliberal market-making, privatization, and outsourcing. They conclude by offering a raft of suggested actions to reverse its damaging effects on communities, reclaim professional autonomy, and restore the democratic accountability that audit culture is systematically undermining.
Download or read book A Journey into Accounting Thought written by Louis Goldberg and published by Routledge. This book was released on 2001-07-12 with total page 570 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourne, it aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion of accounting. The sixteen chapters assess exactly wh
Download or read book Ethics and the Internal Auditor s Political Dilemma written by Lynn Fountain and published by CRC Press. This book was released on 2016-12-12 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book helps auditors understand the reality of performing the internal audit role and the importance of properly managing ethical standards. It provides many examples of ethical conflicts and proposes alternative actions for the internal auditor. Internal auditors are well-schooled on the IIA Standards, but the reality is that the pressure placed on internal auditors related to execution of work and upholding ethical standards can be very difficult. Regardless of best practice or theory, auditors must be personally prepared to manage through issues they run across.
Download or read book Post Marxism Versus Cultural Studies written by Paul Bowman and published by Edinburgh University Press. This book was released on 2007-04-18 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Post-Marxism versus Cultural Studies is an innovative exploration of the ethical and political significance of Cultural Studies and Post-Marxist discourse theory. It argues that although Cultural Studies and post-Marxism tend to present themselves as distinct entities, they actually share a project - that of taking on the political. Post-Marxism presents itself as having a developed theory of political strategy, while Cultural Studies has claimed to be both practical and political. Bowman examines these intertwined, overlapping, controversial and contested claims and orientations by way of a deconstructive reading that is led by the question of intervention: what is the intervention of post-Marxism, of Cultural Studies, of each into the other, and into other institutional and political contexts and scenes?Through considerations of key aspects of Cultural Studies and cultural theory, Post-Marxism versus Cultural Studies argues that the very thing that is fundamental to both of these 'politicised' app
Download or read book Principles of Knowledge Auditing written by Patrick Lambe and published by MIT Press. This book was released on 2023-05-02 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive theoretical and practical guide to the operating principles of knowledge auditing, illustrated with numerous case studies. A knowledge audit provides an “at a glance” view of an organization's needs and opportunities. Its purpose is to improve an organization's effectiveness through a better understanding of the dynamics and levers of knowledge production, access, and use. However, this developing field is hampered by the lack of a common language about the origins and nature of knowledge auditing. In Principles of Knowledge Auditing, Patrick Lambe integrates the theory and practices of the field, laying out principles and guidelines for a clearer and more pragmatic approach to knowledge auditing that makes it more accessible to practitioners and researchers. Lambe examines knowledge auditing in the context of the development of communications, information, and knowledge management in the twentieth century. He critiques and clarifies ambiguities in how knowledge audits are approached and described, as well as how the results are conveyed within organizations. He discusses the benefits and risks of knowledge management standards. Knowledge auditors, he says, need a common frame of reference more than they need standards. Standards have their uses, but they provide only markers and sign posts and are poor representations of the richness of the landscape. He concludes with a set of guiding principles for practitioners.
Download or read book Does Professional Audit Culture Affect the Implementation of Internal Audit Report Recommendations written by Vernon Neumann and published by . This book was released on 1999 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
