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 The Relationship Between the External and the Internal Auditors written by Irvin A. Geissler and published by . This book was released on 1964 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Internal Auditing written by Richard Cascarino and published by Juta and Company Ltd. This book was released on 2007-04 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book & CD. This book is designed primarily for undergraduate and postgraduate students intending to pursue a career in internal auditing, as well as those chartered accountants with a specialist interest in governance and control issues. This book covers the basic concepts, philosophy and principles underlying the practice of internal auditing -- the relationships between the internal auditor, management and the external auditor. In addition, the student will gain a knowledge and understanding of the nature of an organisation. Risk management and the role of internal auditing in managing organisational risks in the context of current developments in corporate governance in both the public and private sectors are dealt with. The book is now prescribed for those studying for the Certified Internal Auditor professional qualification since it addresses the syllabus requirements of the Institute of Internal Auditors (IIA) and the Standards for the Professional Practice of Internal Auditing and Competency Framework for Internal Auditors. This book represents a practical integrated approach to the Institute of Internal Auditors' recommended internal audit approach, and may be implemented within an internal audit department in a cost-effective manner. Accordingly, the text may be useful as a reference manual for internal audits in practice.

Download or read book The Relationship Between External and Internal Auditors written by Cecilia Young and published by . This book was released on 1989 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: The primary purpose of this study was to survey the accounting and auditing literature concerning the relationship between the internal and independent auditors and how they can work together. Statement on Auditing Standards (SAS) No. 9 states that independent auditors must evaluate internal auditors on competence, objectivity, and performance of work, but only provides very general and ambiguous guidelines. Two studies were examined to further define the characteristics stated in SAS No. 9. Competence was found to be related to the internal auditors' experience, education, and supervision. Objectivity required independence of internal auditors, adequate scope of departmental audits, and a high reporting level within the organization. Performance of work was based on quantity and quality of supervision within the internal audit department and the support from top management. The secondary purpose was to develop guidelines for reliance on internal auditors by external auditors. Four areas were found where reliance can be expanded. These areas are: testing of internal controls, preparation of workpapers, EDP auditing, and audit follow-up. The testing of internal controls can include more direct assistance in compliance testing of the system. Internal auditors may prepare workpapers prior to the financial audit. Internal auditors may also assist with EDP auditing because of their familiarity with the system. Finally, the role of internal auditor may be expanded to include audit follow-up.

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 Auditing an Integrated Approach written by Alvin A. Arens and published by . This book was released on 1997 with total page 823 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering coverage of the entire audit process, this text takes the reader through each audit cycle. It then shows how each step relates to the process as a whole. The book is completely oriented to non-complex computerized accounting systems rather than manual ones.

Download or read book Relation Between Internal Auditors and External Auditors written by Cynthia Merhej and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: External auditors are auditors ensuring that the financial statements are free from material misstatements. However internal auditors focus on the company itself; where they are employees in most of the cases. Based on extensive literature review, we extracted the cornerstone for a good relation between both internal and external auditors. Auditors should be independent, objective, competent, having professional skepticism to gain management confidence and third party confidence. Collaboration between auditors enhances information reliability and control efficiency. Furthermore, collaboration between auditors reduces the effect of agency theory and facilitates communication between the principal and the agent. This project elaborates the relation between internal and external auditors, in Lebanon. We defined the factors that contribute to build up a trust relation and successful cooperation between internal and external auditors as well as the prevalent conditions for collaboration. To answer the previous issues we asked fifty auditors to complete questionnaires related to their academic knowledge and their experimental awareness. Forty five auditors responded our needs. The quantitative approach used, allowed us to conclude that, in Lebanon, the relation between internal and external auditors is fair. External auditors rely on internal auditors' work. However, internal auditors do not rely on the work of external auditors yet they use those latter works to validate and ensure their results. We can conclude, as well, from our work that auditors' independence, objectivity, competence and professional experience encourage trust between both internal and external auditors. In plus, we can consider that trust is based on cooperation endorsed by management and audit committee, professional confidence, internal audit competence, and effective communication between auditors. To add, holding periodic meeting, scheduling audit work, providing access to internal auditors' working papers, discussing possible accounting and auditing techniques, and using similar techniques and methodologies strengthen coordination between internal and external auditors.

Download or read book Relationship Between Internal and External Auditors written by Jack Irwin Grable and published by . This book was released on 1955 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Internal Auditor at Work written by K. H. Spencer Pickett and published by John Wiley & Sons. This book was released on 2004-02-10 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: A clear, accessible guide to the roles and responsibilities of today's internal auditor At a time when companies are seeking to reevaluate their practices and add value to their audit processes, The Internal Auditor at Work represents an invaluable, user-friendly, and up-to-date guidebook for the internal auditing professional to refine and rethink both day-to-day methods and the underlying significance of the job. Each chapter of this in-depth, functional analysis contains numerous resources to guide the reader toward greater understanding and performance. Discussion questions promote dialogue among auditing professionals on the various topics covered. Top ten considerations lists recap the important points of each chapter. And end-of-chapter exercises are especially valuable to new internal auditors in that they facilitate self-development and application of principles covered. Written in partnership with the Institute of Internal Auditors with special attention to its revised standards and guidelines, The Internal Auditor at Work includes chapters on: The audit context The strategic dimension Quality and audit competence The audit process The audit proposition And more In a business environment currently undergoing major reevaluation, The Internal Auditor at Work provides an invaluable tool for internal auditing professionals and all others with an interest in adding value to their organizational processes.

Download or read book Brink s Modern Internal Auditing written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2009-04-15 with total page 1186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. Now completely revised and updated, Brink's Modern Internal Auditing, Seventh Edition is a comprehensive resource and reference book on the changing world of internal auditing, including new coverage of the role of the auditor and internal control. An invaluable resource for both the new and seasoned internal auditor, the Seventh Edition provides auditors with the body of knowledge needed in order to be effective.

Download or read book Pivotal Change in US Public Policy written by Murphy Smith and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting regulation is one aspect of the government's role in protecting the investing public's interest. The Sarbanes-Oxley Act of 2002 (SOX) was an effort by the U.S. Congress to remedy negative effects of earlier major accounting failures. Requirements of SOX highlight the critical role of internal control as a component of accurate and reliable financial reporting. This new emphasis on effective internal controls places internal auditors of public companies at center stage. Internal audit departments are asked to identify, evaluate, and test the effectiveness of internal controls over financial reporting. This study examines the perceived role of the internal audit function in the external audit and financial reporting process. Results indicate that internal audit participation in the external audit process is perceived to be important by both internal and external auditors. Internal auditors are performing more work for the external auditors after the passage of SOX. Thus, implicitly, external auditors are placing greater reliance on the work of internal auditors.

Download or read book Coordinated Audits written by Morris Landy and published by . This book was released on 1948 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Exploration of a Theory of Internal Audit written by Walter Hendricus Adrianus Swinkels and published by Eburon Uitgeverij B.V.. This book was released on 2012 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Scandals have undermined investor confidence in the management of firms and drawn global attention to how Management Boards of public firms are in-control of their operations. These scandals cleared the way for corporate governance committees to define new requirements on the control systems of public firms. However, the requirements of these committees did not prevent new problems with a number of firms, some of which published an in-control statement. This raises questions with respect to the effectiveness and completeness of the control of these firms, suggesting that possible quintessential elements or aspects are missing. The internal audit profession has been involved only indirectly in the discussion on corporate governance in the Netherlands. This thesis explores a theory of internal audit in relation to the nature and the control systems of Dutch public listed firms. This thesis explores literature and current practices to obtain a clear view of internal audits theoretical and practical contributions to the reasons of existence and scope of work in the control system of a firm"--Cover.

Download or read book The Scope of the Internal Auditor and His Relationship with the External Auditor written by Donald C. Anderson and published by . This book was released on 1960 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Nature of a Dynamic Relationship Between Audit Committee and Auditors Both Internal and External written by and published by . This book was released on 2020 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: Good corporate governance is now considered a basic condition to accept and register an organization in most of the Stock Exchange Markets all over the world. The audit committee plays a major role in corporate governance regarding the organization's direction, control, and accountability; part of which is the organization's internal control which is used to provide reasonable assurance about the integrity of management and reliability of the financial reporting. This paper focuses on the audit committee's powers and functions. The importance of the audit committee's oversight and monitoring responsibilities to the organizations' board of directors, shareholders, and other stakeholders, as well as to governing and regulating bodies, have been increasing, especially after the corporate collapse and the passage of the U.S. Sarbanes-Oxley Act of 2002. Consequently, most publicly held companies all over the world have been asked to establish and maintain audit committees. These companies and other types of organizations do establish and maintain audit committees to oversee and monitor their overall financial performance, including overseeing the preparation of the financial statements and other financial reports, as well as monitoring the external and internal auditors' performance. The relationship between the audit committee and both external and internal auditors is important for all parties to fulfill their job commitments. An organization's board of directors relies on the audit committee's reports about matters related to managing, directing and controlling the organization. The audit committee acts as a link, and facilitates the communications, between the board of directors and both internal and external auditors.

Download or read book Coordinating Total Audit Coverage written by William L. Felix and published by Institute of Internal Auditors Research Foundation Institute. This book was released on 1998-01-01 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Organizational Stress written by J. Cranwell-Ward and published by Springer. This book was released on 2005-06-14 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a sound understanding of stress from organizational, managerial and individual perspectives. It is an ideal guide for managers, HR and OH professionals with responsibility for stress management. In order to remain competitive, avoid risk, and be employers of choice, organisations must discover the causes of stress and mitigate them, formulate robust policies and procedures, create an appropriate culture and climate, and support stressed individuals. This book acts as a handbook for all aspects of managing stress. It includes latest cutting-edge thinking developed at Henley Management College and up to date examples and case studies.