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 After the Quality Audit written by James P. Russell and published by . This book was released on 1996 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Download or read book The Clinical Audit Handbook written by Clare Morrell and published by Bailliere Tindall Limited. This book was released on 1999 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: By reading and assimilating the information in this handbook professionals, involved in clinical audits and practice development, will be able to design, plan and implement an audit project for patient care in line with up-to-date evidence.
Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2020-07-24 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.
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 Guide to Audit Data Analytics written by AICPA and published by John Wiley & Sons. This book was released on 2018-02-21 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed to facilitate the use of audit data analytics (ADAs) in the financial statement audit, this title was developed by leading experts across the profession and academia. The guide defines audit data analytics as “the science and art of discovering and analyzing patterns, identifying anomalies, and extracting other useful information in data underlying or related to the subject matter of an audit through analysis, modeling, and visualization for planning or performing the audit.” Simply put, ADAs can be used to perform a variety of procedures to gather audit evidence. Each chapter focuses on an audit area and includes step-by-step guidance illustrating how ADAs can be used throughout the financial statement audit. Suggested considerations for assessing the reliability of data are also included in a separate appendix.
Download or read book The Basics of IT Audit written by Stephen D. Gantz and published by Elsevier. This book was released on 2013-10-31 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistently and effectively prepare for, conduct, and respond to the results of audits, or to comply with audit requirements. This guide provides you with all the necessary information if you're preparing for an IT audit, participating in an IT audit or responding to an IT audit. - Provides a concise treatment of IT auditing, allowing you to prepare for, participate in, and respond to the results - Discusses the pros and cons of doing internal and external IT audits, including the benefits and potential drawbacks of each - Covers the basics of complex regulations and standards, such as Sarbanes-Oxley, SEC (public companies), HIPAA, and FFIEC - Includes most methods and frameworks, including GAAS, COSO, COBIT, ITIL, ISO (27000), and FISCAM
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 The Audit Society written by Michael Power and published by OUP Oxford. This book was released on 1999-08-19 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? The Audit Society argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. Michael Power argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.
Download or read book Atomic Audit written by Stephen I. Schwartz and published by Brookings Institution Press. This book was released on 2011-12-01 with total page 750 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1945, the United States has manufactured and deployed more than 70,000 nuclear weapons to deter and if necessary fight a nuclear war. Some observers believe the absence of a third world war confirms that these weapons were a prudent and cost-effective response to the uncertainty and fear surrounding the Soviet Union's military and political ambitions during the cold war. As early as 1950, nuclear weapons were considered relatively inexpensive— providing "a bigger bang for a buck"—and were thoroughly integrated into U.S. forces on that basis. Yet this assumption was never validated. Indeed, for more than fifty years scant attention has been paid to the enormous costs of this effort—more than $5 trillion thus far—and its short and long-term consequences for the nation. Based on four years of extensive research, Atomic Audit is the first book to document the comprehensive costs of U.S. nuclear weapons, assembling for the first time anywhere the actual and estimated expenditures for the program since its creation in 1940. The authors provide a unique perspective on U.S. nuclear policy and nuclear weapons, tracking their development from the Manhattan Project of World War II to the present day and assessing each aspect of the program, including research, development, testing, and production; deployment; command, control, communications, and intelligence; and defensive measures. They also examine the costs of dismantling nuclear weapons, the management and disposal of large quantities of toxic and radioactive wastes left over from their production, compensation for persons harmed by nuclear weapons activities, nuclear secrecy, and the economic implications of nuclear deterrence. Utilizing archival and newly declassified government documents and data, this richly documented book demonstrates how a variety of factors—the open-ended nature of nuclear deterrence, faulty assumptions about the cost-effectiveness of nuclear weapons, regular misrepresentati
Download or read book Auditing written by Raymond N. Johnson and published by Wiley Global Education. This book was released on 2019-05-20 with total page 733 pages. Available in PDF, EPUB and Kindle. Book excerpt: The explosion of data analytics in the auditing profession demands a different kind of auditor. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today's workforce. Because no two audits are alike, this course uses a practical, case-based approach to help students develop professional judgement, think critically about the auditing process, and develop the decision-making skills necessary to perform a real-world audit. To further prepare students for the profession, this course integrates seamless exam review for successful completion of the CPA Exam.
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 The influence of clients on the social identities within the audit profession written by Johanna Sylvander and published by Linköping University Electronic Press. This book was released on 2020-03-02 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: The overall purpose of the thesis is to explore the meaning of professionalism and independence for the individuals within the audit arena. Professionalism is defined as the occupational values that guide auditors’ professional behaviour, and how independence is understood is assumed to be influenced by the social groups the auditors identify with. The audit arena consists of several social actors, i.e. the audit profession, audit firms, and auditors, as well as external constituencies of the profession, i.e. accountors and accountees. The audit profession both serves the public interest by quality-ensuring the information provided by the accountors to the accountees as well as conducts business in a state-sanctioned monopoly-like market. Appearing independent and professional is therefore critical for the profession as independence and professionalism is the basis of society’s trust in the profession and may particularly influence the profession’s ability to recruit and retain staff. The audit profession, audit firms, offices and audit teams are social groups which influence the values, attitudes, and behaviours of the auditors through the process of socialization into the profession and the audit firm. However, accountors (i.e. clients) and accountees (i.e. stakeholders such as investors) are also social actors, who may influence the values, attitudes, and behaviour of auditors, if auditors identify with these social actors. Exploring the social identities at ‘play’ within the audit arena enables us to more fully understand the values that guide professional work. The thesis empirically investigates the social identity audit arena through potential, current, and former audit employees’ perceptions of the audit arena, where the data is both qualitative (interviews) and quantitative (surveys) in nature. The empirical material provides both pre-socialized and post-socialized perspectives on the audit arena, where the bulk of the material stems from the pre-socialized perspective. The thesis suggests that there are two types of auditors, namely small client auditors and large client auditors, where the small client auditor group dominates the audit arena. The role of the small client auditor is described differently from the large (public) client auditor’s role. The small client auditor is perceived as a teacher who helps the clients run their businesses better, and avoid problems with tax authorities et cetera, making it necessary for the auditor to have a good and close relationship with the client in order to fulfil her/his role. The large client auditor is described more as having the ‘traditional’ guardians of the market role. Hence, it seems as the small client auditor is guided by other values and has a different understanding of independence compared to the large client auditor. However, the large client auditor is also perceived as having a counselling teacher role, indicating that some professional values are shared by small client and large client auditors. These different roles auditors are perceived to have, where independence and working for the public interest seem to mean different things, can influence how new audit employees perceive the profession. If employees expect to work as ‘large client auditors’, but instead experience work being guided by small client auditor values (or vice versa), it may influence the willingness to stay in the profession. These two roles are also a potential factor influencing the expectation gap, i.e. the gap between what society thinks the auditor does and what s/he does in practice. These two roles may therefore influence society’s image of the auditor, and where the profession may have issues in appearing independent in the relationship with small clients. Avhandlingens övergripande syfte är att utforska innebörden av professionalism och oberoende för individerna inom revisionsarenan. Professionalism definieras som de yrkesrelaterade värderingarna som styr hur man som professionell revisor bör agera och hur oberoende förstås antas påverkas av vilka sociala grupper revisorn identifierar sig med. Revisionsarenan består av flera sociala aktörer, nämligen revisionsprofessionen, revisionsbyråer, och revisorer, och även externa intressenter till professionen, nämligen redovisningsskyldiga och redovisningsberättigade. Revisionsprofessionen har ett viktigt samhällsuppdrag att kvalitetssäkra informationen som de redovisningsskyldiga tillhåller de redovisningsberättigade. Dock bedriver professionen samtidigt affärer på den monopolmarknad professionen har genom den lagstadgade revisionen. För professionen är det därmed av yttersta vikt att framstå som oberoende och professionell, då oberoende och professionalism är grunden för samhällets tillit till professionen. Innebörden av professionalism och oberoende inom revisionsarenan kan speciellt påverka professionens möjligheter att rekrytera och behålla personal. Revisionsprofessionen, revisionsbyråerna, arbetskontoren och revisionsteamen är sociala grupper som påverkar revisorers värderingar, attityder och beteende genom socialiseringen in i professionen och revisionsbyrån. De redovisningsskyldiga (klienter) och de redovisningsberättigade (intressenter så som investerare) är andra sociala aktörer som kan påverka revisorers värderingar, attityder och beteende, om revisorerna identifierar sig med dessa sociala grupper. Genom att utforska vilka sociala identiteter som verkar inom revisionsarenan kan vi få större kunskap kring vilka värderingar som styr det professionella arbetet. Avhandlingen undersöker potentiella, nuvarande och före detta revisionsmedarbetares uppfattningar om revisionsarenan, där empirin både är av kvalitativ (intervjuer) och kvantitativ (enkäter) natur. Det empiriska materialet ger både ett ‘försocialiserat’ och ‘eftersocialiserat’ perspektiv på revisionsarenan, där tyngden ligger på det försocialiserade perspektivet. Avhandlingen tyder på att det finns två typer av revisorer, nämligen ‘småbolagsrevisorer’ och ‘storbolagsrevisorer’, där ‘småbolagsrevisorer’ är den största gruppen. ‘Småbolagsrevisorns’ roll beskrivs annorlunda jämfört med hur ‘storbolagsrevisorns’ roll beskrivs. ‘Småbolagsrevisorn’ uppfattas som en lärare som hjälper klienterna att driva sina företag bättre, och undvika problem med Skatteverket med mera, vilket innebär att revisorn måste ha en god och nära relation med klienten för att kunna uppfylla sin roll. ‘Storbolagsrevisorn’ beskrivs mer som revisorsrollen traditionell beskrivs, d.v.s. som en ‘marknadsväktare’ och en oberoende granskare. Det verkar alltså som att ‘småbolagsrevisorn’ utgår ifrån andra professionella värderingar och har en annan förståelse av oberoende jämfört med ‘storbolagsrevisorn’. Dock uppfattas ‘storbolagsrevisorn’ även ha en rådgivande lärarroll, vilket indikerar att ‘småbolagsrevisorer’ och ‘storbolagsrevisorer’ delar vissa professionella värderingar. Dessa olika roller som revisorer upplevs ha, där oberoende och arbete för det allmännas intresse verkar betyda olika saker, kan påverka hur nya anställda upplever revision som yrke. Om anställda förväntar sig att arbeta som en ’storbolagsrevisor’ men istället får uppleva yrket som en ’småbolagsrevisor’ (eller tvärtom) så kan det påverka viljan att vara kvar i yrket. Dessa två roller är även en potentiell aspekt som påverkar förväntansgapet, dvs skillnaden mellan vad samhället tror att revisorn gör och vad hen faktiskt gör. Dessa två roller kan alltså påverka samhällets bild av revisorn, där revisionsprofessionen kan ha svårt att hävda sig vara oberoende gentemot dessa mindre klienter.
Download or read book Total Quality Auditing written by Amanda Jo Erven and published by . This book was released on 2019-03-15 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Begin the transformation of the Internal Audit function by applying Total Quality Management (TQM) concepts. The book, Total Quality Auditing, How a Total Quality Mindset Can Help Internal Audit Add Real Value, presents how to put TQM concepts to work in the world of Internal Auditing. The Total Quality Auditing (TQA) Six Points of Focus including Ethics and Culture, Standards of Conduct, Customer Feedback, Lean Auditing, Balance of Audit and Consulting and Internal Audit Leadership provide a framework that can be immediately applied to increase the value of Internal Audit through proactive steps to reduced risks and improved organization effectiveness. TQA is a new and refreshing approach that will change the way Internal Audit goes to work. TQA is a teachable moment for organization leaders, CEO's, CFO's, CAE's and Internal Auditors, not of how auditing is conducted today, but how it can be transformed in the future.
Download or read book The Brain Audit written by Sean D'Souza and published by . This book was released on 2009-08 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: How the Brain Goes Through Decision-Making: Do you often wonder what your customer is thinking? Don't leave the thought process to chance and let that customer walk away. Your customers don't want to walk away. They want to buy from you. So how does the brain make decisions? And what causes it to get confused? The Brain Audit shows you how the customer takes decisions. And what you need to put in place, so that the customer feels happy to buy products or services from you. The Brain Audit isn't about persuasion or any mind tricks. Instead it shows you the information that your customers need in order to make a decision. It shows you how to present that information, and thereby enable the customer to intelligently go through a purchase sequence. The Brain Audit is designed to do the following: brain_audit_benefits 1) Enable you to spot every one of the 'seven bags' that are required to make a decision 2) Present those bags to the customer in the right sequence. 3) Enable you to get the customer to buy without needing to use pressure tactics.
