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Risk-based auditing (RBA) has undergone a significant transformation—from serving primarily as a compliance-oriented function to emerging as a strategic advisory pillar within modern organizations. This evolution reflects the growing need for organizations to manage uncertainty in increasingly complex, dynamic environments shaped by globalization ...
Mohit Sharma +3 more
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Mohit Sharma +3 more
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Managerial Auditing Journal, 1992
Until recently, the formal model for the estimation of audit risk was relatively straightforward. There were two major approaches: the familiar multiplicative planned risk model in the USA and UK; and the Canadian Bayesian posterior risk model. Recent work has substantially changed the framework for estimating audit risk.
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Until recently, the formal model for the estimation of audit risk was relatively straightforward. There were two major approaches: the familiar multiplicative planned risk model in the USA and UK; and the Canadian Bayesian posterior risk model. Recent work has substantially changed the framework for estimating audit risk.
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Continuous Auditing and Risk-Based Audit Planning
SSRN Electronic Journal, 2019Due to rapidly changing risks in companies, a continuous alignment of internal audit activities with the relevant risk is required. Continuous auditing (CA) is one possible way to meet these requirements. Specifically, the internal audit function (IAF) could use CA as a methodology in order to add a continuous perspective to their risk assessment. This
Marc Eulerich +2 more
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Audit Risk, Complex Technology, and Auditing Processes
EDPACS, 2003Abstract While growing organizations often embrace risk, these risks should not be taken blindly. These entities should have a clear understanding of the potential consequences of increased risk and how to insure positive outcomes. As firms are increasingly experiencing “virtualization” in their relationships with suppliers, partners, and consumers ...
Jagdish Pathak, Mary R. Lind
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Cloud Audits and Privacy Risks
2013In cloud computing users are giving up control over resources such as storage. Lacking transparency of cloud services (e.g. data access and data lifecycle reports) is an important trust issue, that hinders a more wide-spread adoption of cloud computing. Giving the customer of cloud services more information about data usage, compliance test reports and
Rubsamen T., Reich C.
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Audit Evidence and Modelling Audit Risk Using Goal Programming
International Journal of Applied Decision Sciences, 2018Managing audit risk and allocating auditing resources are among the major problems faced by external auditors. To address this problem, this paper introduces external auditors to goal programming (GP), an innovative technique that can be used in audit risk models (ARM).
Saeed Askary +2 more
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Audit risk and audit programmes: archival evidence from four Dutch audit firms
European Accounting Review, 1996The audit risk model has become an extremely important element in audit practice. The basic intuition behind the model is that changes in risk should affect the work of the auditor. However, little systematic empirical evidence has been published on the assessment of audit risk and its effect on audit work.
Quadackers, L.M. +2 more
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Audit Risk And IFRS: Does Increased Flexibility Increase Audit Risk?
Recent developments suggest that the United States may be quickly moving toward adopting International Financial Reporting Standards (IFRS). In November 2007, the SEC eliminated the requirement for foreign registrants who submit financial statements in accordance with IFRS as issued by the International Accounting Standards Board (IASB) to reconcile ...Marden, Ronald E., Brackney, Kennard S.
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