Download or read book IT Auditing Using a System Perspective written by Davis, Robert Elliot and published by IGI Global. This book was released on 2020-06-26 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the power of computing continues to advance, companies have become increasingly dependent on technology to perform their operational requirements and to collect, process, and maintain vital data. This increasing reliance has caused information technology (IT) auditors to examine the adequacy of managerial control in information systems and related operations to assure necessary levels of effectiveness and efficiency in business processes. In order to perform a successful assessment of a business’s IT operations, auditors need to keep pace with the continued advancements being made in this field. IT Auditing Using a System Perspective is an essential reference source that discusses advancing approaches within the IT auditing process, as well as the necessary tasks in sufficiently initiating, inscribing, and completing IT audit engagement. Applying the recommended practices contained in this book will help IT leaders improve IT audit practice areas to safeguard information assets more effectively with a concomitant reduction in engagement area risks. Featuring research on topics such as statistical testing, management response, and risk assessment, this book is ideally designed for managers, researchers, auditors, practitioners, analysts, IT professionals, security officers, educators, policymakers, and students seeking coverage on modern auditing approaches within information systems and technology.
Download or read book Quality of Internal Auditing in the Public Sector written by Plamena Nedyalkova and published by Springer Nature. This book was released on 2019-10-17 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved control system to explain the reasons why, and conditions under which, internal audits are ineffective, and proposes new metric and non-metric indicators to improve the quality of internal auditing. Given its scope, the book offers a valuable guide for anyone responsible for financial controls and internal audits, and will appeal to students and financial practitioners alike.
Download or read book Organizational Auditing and Assurance in the Digital Age written by Marques, Rui Pedro and published by IGI Global. This book was released on 2019-02-15 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.
Download or read book Auditing Teams written by Mara Cameran and published by Taylor & Francis. This book was released on 2017-03-31 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
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 Artificial Intelligence for Audit Forensic Accounting and Valuation written by Al Naqvi and published by John Wiley & Sons. This book was released on 2020-08-25 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strategically integrate AI into your organization to compete in the tech era The rise of artificial intelligence is nothing short of a technological revolution. AI is poised to completely transform accounting and auditing professions, yet its current application within these areas is limited and fragmented. Existing AI implementations tend to solve very narrow business issues, rather than serving as a powerful tech framework for next-generation accounting. Artificial Intelligence for Audit, Forensic Accounting, and Valuation provides a strategic viewpoint on how AI can be comprehensively integrated within audit management, leading to better automated models, forensic accounting, and beyond. No other book on the market takes such a wide-ranging approach to using AI in audit and accounting. With this guide, you’ll be able to build an innovative, automated accounting strategy, using artificial intelligence as the cornerstone and foundation. This is a must, because AI is quickly growing to be the single competitive factor for audit and accounting firms. With better AI comes better results. If you aren’t integrating AI and automation in the strategic DNA of your business, you’re at risk of being left behind. See how artificial intelligence can form the cornerstone of integrated, automated audit and accounting services Learn how to build AI into your organization to remain competitive in the era of automation Go beyond siloed AI implementations to modernize and deliver results across the organization Understand and overcome the governance and leadership challenges inherent in AI strategy Accounting and auditing firms need a comprehensive framework for intelligent, automation-centric modernization. Artificial Intelligence for Audit, Forensic Accounting, and Valuation delivers just that—a plan to evolve legacy firms by building firmwide AI capabilities.
Download or read book Accounting for the Public Interest written by Steven Mintz and published by Springer Science & Business Media. This book was released on 2013-10-04 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Download or read book Improving Healthcare Quality in Europe Characteristics Effectiveness and Implementation of Different Strategies written by OECD and published by OECD Publishing. This book was released on 2019-10-17 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Download or read book Auditing and Society written by Wally Smieliauskas and published by Routledge. This book was released on 2020-07-30 with total page 515 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.
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 Audit Studies Behind the Scenes with Theory Method and Nuance written by S. Michael Gaddis and published by Springer. This book was released on 2018-02-20 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers practical instruction on the use of audit studies in the social sciences. It features essays from sociologists, economists, and other experts who have employed this powerful and flexible tool. Readers will learn how to implement an audit study to examine a variety of questions in their own research. The essays first discuss situations where audit studies are the most effective. These tools allow researchers to make strong causal claims and explore questions that are often difficult to answer with observational data. Audit studies also stand as the single best way to conduct research on discrimination. The authors highlight what these studies have uncovered about labor market processes in the past decade. The next section gives some guidance on how to design an audit study. The essays cover the difficult task of getting a study through an institutional review board, the technical setup of matching procedures, and statistical power and analysis techniques. The last part focuses on more advanced aspects. Coverage includes understanding context, what variables may signal, and the use of technology. The book concludes with a discussion of challenges and limitations with an eye towards the future of audit studies. “Field experiments studying and testing for housing and labor market discrimination have, rightly, become the dominant mode of discrimination-related research in economics and sociology. This book brings together a number of interesting and useful perspectives on these field experiments. Many different kinds of readers will find it valuable, ranging from those interested in getting an overview of the evidence, to researchers looking for guidance on the nuts and bolts of conducting these complex experiments.” David Neumark, Chancellor’s Professor of Economics at the University of California – Irvine “For decades, researchers have used experimental audit studies to uncover discrimination in a variety of markets. Although this approach has become more popular in recent years, few publications provide detailed information on the design and implementation of the method. This volume provides the first deep examination of the audit method, with details on the practical, political, analytical, and theoretical considerations of this research. Social scientists interested in consuming or contributing to this literature will find this volume immensely useful.” Devah Pager, Professor of Sociology and Public Policy at Harvard University
Download or read book Judgment and Decision Making Research in Accounting and Auditing written by Robert H. Ashton and published by Cambridge University Press. This book was released on 1995-09-29 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: A timely and comprehensive study on behavioural decision-making within the field of accounting.
Download or read book Artificial Intelligence in Accounting and Auditing written by Mariarita Pierotti and published by Springer Nature. This book was released on with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Budgeting Auditing and Evaluation written by Andrew Gray and published by Routledge. This book was released on 2020-03-12 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: As governments the world over work to sustain public policy and develop much needed policy initiatives, there is increasing need for better budgetary management and sound evaluation of both past and prospective policies. Budgeting, Auditing, and Evaluation presents in-depth, comparative examinations of budgetary processes in seven major Western governments (United States, United Kingdom, Germany, Canada, Spain, Sweden, and Finland). Contributors focus specifically on the important links between budgeting, auditing, and policy evaluation. The authors identify both commonalities and divergences and make comparative statements of the consequences of these for the policy process.
Download or read book Linking Auditing and Meta Evaluation written by Thomas A. Schwandt and published by SAGE Publications, Incorporated. This book was released on 1988-06 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of new evaluation paradigms raises serious questions about how merit can be established and judged. Linking Auditing and Metaevaluation addresses this concern, introducing a strategy by which the quality of inquiry procedures and products can be assured and retrospectively assessed. Based upon the model of fiscal auditing, the technique is applicable to a variety of social scientific investigations and specifically includes non - conventional paradigms such as naturalistic evaluation. Effective regardless of the nature of the inquiry, auditing is also an excellent means of organizing data, thus promoting theorizing and identification of relationships in that data. Each section includes exercises designed both to encoura
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 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.
