Review of Cybersecurity Audit Management and Execution Approaches

2019 ◽  
Author(s):  
Khairun Nisyak Zakaria ◽  
Siti Hajar Othman ◽  
Anazida Zainal
Keyword(s):  
Audit Management

A case study on use of personas in design and development of an audit management system

2007 ◽  
Author(s):  
Pallavi Dharwada ◽  
Joel S. Greenstein ◽  
Anand K. Gramopadhye ◽  
Steve J. Davis
Keyword(s):  
Management System ◽  
Design And Development ◽  
Audit Management

Audit management, need for closure and detection of misstatements

2019 ◽  
Vol 9 (2) ◽  
pp. 237-250
Author(s):  
Mojtaba Safipour Afshar ◽  
Omid Pourheidari ◽  
Bakr Al-Gamrh ◽  
Asghar Afshar Jahanshahi
Keyword(s):  
Financial Statements ◽  
Mediating Effect ◽  
Financial Statement ◽  
Need For Closure ◽  
Certified Public Accountants ◽  
Cognitive Closure ◽  
Content Type ◽  
Need For Cognitive Closure ◽  
Audit Firms ◽  
Audit Management

Purpose The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of audit management. Design/methodology/approach The authors used a financial statement containing a diverting statement and several errors for measuring audit management and used a survey to measure auditors’ need for closure. Research sample consisted of 79 independent auditors having above three years of audit experience. The set of financial statement and questionnaire (measuring the need for closure of auditors) was given to auditors and they had enough time to fill them. Findings Results show that diverting auditors to accounts containing error does not lead to higher effectiveness and detection of errors. Also, auditors need for closure character does not affect their effectiveness and detection of errors in the financial statements. Practical implications Diverting auditors to erroneous accounts leads to higher detection of earning management. With this regard, the results increase the awareness of auditors that diverting auditors away from important errors to easy-to-detect erroneous accounts leads to their belief of achieving the audit objectives by detecting phony errors and misstatements. In other words, the results alert auditors of managers’ techniques of audit management. Originality/value This study contributes to the literature on audit management and need for cognitive closure of auditors in Iran’s audit environment and introduces these concepts to this environment. The paper will be of value to Association of Iranian Certified Public accountants to include stricter measure in appraisal of audit firms’ quality and educate its participants about audit management and mediating effect of the need for closure of auditors on the detection of errors and misstatements in financial statements.

scholarly journals 143. North West Regional Audit: Management of Polymyalgia Rheumatica

Rheumatology ◽  
2014 ◽  
Vol 53 (suppl_1) ◽  
pp. i113-i114
Author(s):  
James Bluett ◽  
Madhura Castelino ◽  
Chandini Rao ◽  
Elizabeth Macphie ◽  
Preeti Shah
Keyword(s):  
Polymyalgia Rheumatica ◽  
North West ◽  
Audit Management

Questionnaire Survey of Highway Safety Audit Management Policy

CICTP 2012 ◽  
2012 ◽  
Author(s):  
Xiaoming Zhong ◽  
Xu Liu ◽  
Min Chen ◽  
Jian Zhang ◽  
Hongyuan Wang
Keyword(s):  
Questionnaire Survey ◽  
Highway Safety ◽  
Management Policy ◽  
Audit Management

scholarly journals UK national clinical audit: management of pregnancies in women with HIV

2017 ◽  
Vol 17 (1) ◽  
Author(s):  
S. Raffe ◽  
◽  
H. Curtis ◽  
P. Tookey ◽  
H. Peters ◽  
...  
Keyword(s):  
Clinical Audit ◽  
Audit Management ◽  
Women With Hiv

scholarly journals Sistema de Gestión de Auditorías para el Centro de Soporte UCI-Audit Management System for the UCI Support Center

2016 ◽  
Vol 2 (25) ◽  
pp. 216
Author(s):  
Dairis Almaguer-Perez
Keyword(s):  
Management System ◽  
Audit Management

El presente artículo pertenece a una investigación para la realización de un sistema que audite los procedimientos que se realizan en el centro de soporte de la universidad de ciencias informáticas (UCI). El objetivo de la implementación de este sistema es incrementar la prestación de servicios de Tecnologías de la Información (TI) en el centro. Para llevar a cabo la implementación de dicho sistema fueron analizados los sistemas de gestión de auditoría de servicios de TI existentes en la actualidad como resultado de un profundo estudio del arte en el ámbito nacional e internacional, se describieron las herramientas y tecnologías utilizadas en la solución desarrollada (metodología, patrones, softwares, lenguajes de programación, etc.) que permitieron una implementación eficiente en corto tiempo del sistema propuesto. Lo antes escrito se refleja de manera positiva en una mejor satisfacción de los clientes y por consiguiente en una mayor aceptación de los servicios brindados por la entidad.

Sign in / Sign up

Export Citation Format

Share Document