The IT Audit Process

2018 ◽  
pp. 59-96
Author(s):  
Angel R. Otero
Keyword(s):  
Audit Process ◽  
It Audit

Cloud-Based IT Audit Process

2011 ◽  
pp. 15-32
Author(s):  
Jeremy Rissi ◽  
Sean Sherman
Keyword(s):  
Audit Process ◽  
It Audit

Integrating Performance Indicator Into the Audit Process Safety Management System

2005 ◽  
Vol 5 (2) ◽  
pp. 161
Author(s):  
C. R. Che Hassan ◽  
M. J. Pitt ◽  
A. J. Wilday
Keyword(s):  
Performance Indicators ◽  
Management System ◽  
Feedback Loop ◽  
Safety Management ◽  
Performance Indicator ◽  
Process Safety ◽  
Audit Process ◽  
Safety Management System ◽  
Audit System ◽  
Similar Elements

The development of the audit method has included the identification of possible performance indicators at each level of the sociotechnical pyramid for a range of areas of work in which accidents have been shown to occur most frequently. The measurementof performance indicators is part of a feedback loop which causes safety improvements. Integration of performance indicators into the audit system has been tested at three operating chemical industries in Terengganu and Selangor in Malaysia. A summary of the weaknesses of the similar elements identified in the three audited plants is presented. Analysis on the approach used enables the identification of deficiencies in safety management aspects. Keywords: Accidents, audit, deficiencies, performance indicators, safety management, and sociotechnical pyramid.

How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles

2020 ◽  
Vol 39 (3) ◽  
pp. 133-160
Author(s):  
Lili Jiu ◽  
Bin Liu ◽  
Yuanyuan Liu
Keyword(s):  
Accounting Standards ◽  
Financial Statement ◽  
Professional Judgment ◽  
Audit Process ◽  
Personal Style ◽  
Audit Firm ◽  
Market Participants ◽  
Audit Firms ◽  
Audit Reports ◽  
Practical Implications

SUMMARY In this study, we examine the roles of audit firms and individual auditors in improving financial statement comparability. We conduct the study in the Chinese setting, in which the identities of signing auditors are revealed in audit reports and accounting standards are principle based. After controlling for audit firm style, we find that firm pairs with shared signing auditors have incrementally greater comparability. Our results indicate that individual auditors exhibit their own personal style in implementing accounting standards and exercising professional judgment in the audit process. Overall, our study underscores the association between individual auditors and comparability, with practical implications for market participants and policymakers.

Design of an Ontology as a Support to the Knowledge Audit Process in Organisations

2009 ◽  
Vol 08 (02) ◽  
pp. 147-158 ◽  
Author(s):  
Alonso Perez-Soltero ◽  
Mario Barcelo-Valenzuela ◽  
Gerardo Sanchez-Schmitz
Keyword(s):  
Audit Process ◽  
Knowledge Audit ◽  
The Way

The objective of this article is to show an ontology that can serve as support to represent the results obtained throughout the knowledge audit process in organisations. This paper describes the form to represent what was obtained throughout the audit process and its advantages, as well as the mechanism to reuse the information gathered from it. The design of the proposed ontology, the elements to be presented from knowledge audit, the way in which they can be represented with the help of the ontology, and their potential reuse for the development of applications are shown.

Determinants of Audit Quality with Auditor's Professionalism Skepticism as a Mediating Variable in Public Accounting Firm (KAP) Medan City

2021 ◽  
Vol 8 (9) ◽  
pp. 102-114
Author(s):  
Shabrina Tri Asti Nasution
Keyword(s):  
Audit Quality ◽  
Educational Institutions ◽  
Audit Process ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
The City ◽  
And Training ◽  
Good Attitude

The purpose of this study is to detect factors that encourage an increase in auditor professionalism skepticism so that they are able to produce quality audits. It is realized that audit quality comes from a good audit process and the auditor puts forward a good attitude of professional skepticism. The results of this study indicate that the experience and competence of auditors can increase the attitude of skepticism of auditor professionalism and audit quality. In addition, the skepticism of the auditor's professionalism is able to mediate the experience of the auditor and the competence of the auditor affects the quality of the audit. For KAP, especially in the city of Medan, it has an obligation to provide an equal portion of audit assignments to all auditors and provide opportunities for auditors to improve their abilities by attending education and training from both formal and non-formal educational institutions. Keywords: Experience, Competence, Skepticism, Audit Quality.

NICE gets tooled up

2001 ◽  
Vol 6 (4) ◽  
pp. 231-232 ◽  
Author(s):  
Valerie Beattie ◽  
Brian Hockley
Keyword(s):  
Essential Element ◽  
Clinical Governance ◽  
Audit Process ◽  
Nice Guidelines ◽  
Practical Support ◽  
Nice Guidance ◽  
Multi Level ◽  
Minimum Dataset

To date over 20 guidelines or technology appraisals have been issued. At first, it seemed implicit that these guidelines would be subject to the audit process and that NICE would provide guidance and practical support for undertaking this activity. NICE have now issued a template for the audit of NICE guidelines based on a multi‐level approach. While audit of NICE guidance is an essential element of the whole clinical governance agenda, the burden of work that this could introduce to Trusts may be unsustainable. Suggests possible alternatives to auditing NICE guidance and proposes the use of a minimum dataset and full exploitation of electronic means of data harvesting.

scholarly journals Method of Fraud Risk Estimating in the Audit Process

2016 ◽  
Vol 9 (29) ◽  
Author(s):  
Sergey Valentinovich Arzhenovskiy ◽  
Andrey Vladimirovich Bakhteev
Keyword(s):  
Audit Process ◽  
Fraud Risk
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