Results 261 to 270 of about 138,788 (305)

Cloud Audits and Privacy Risks

2013
In 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
Thomas Rübsamen, Christoph Reich
openaire   +1 more source

Internal audit involvement in enterprise risk management

Managerial Auditing Journal, 2011
The authors acknowledge the helpful comments of two anonymous reviewers, Ken Trotman and participants at the Annual Conference of the Accounting Association of Australia and New Zealand (AFAANZ), Sydney, 2008.
Laura De Zwaan, Jenny Stewart, Nava Subramaniam   +2 more
exaly   +2 more sources

Outsourcing and Audit Risk for Internal Audit Services

Contemporary Accounting Research, 2000
AbstractSome companies now outsource their internal audit function to public accountants. Internal auditors and accounting firms disagree about the merits of outsourcing. Each type of auditor claims to provide more cost‐effective services and appears to claim superior expertise.
DENNIS H. CAPLAN, Iowa State University, MICHAEL KIRSCHENHEITER, Columbia University   +3 more
openaire   +2 more sources

Audit Approach to Audit Risk Management, Quantitative Determination of the Components of Audit Risk and Determine the Impact on the Components of Audit Risk in Audit Sampling

SSRN Electronic Journal, 2014
The legal responsibility of auditors is required. Before final acceptance of the job audit, the auditor should identify and assess cognitive activities in the internal control system to be able to handle the volume required for an efficient audit rational and effective to give them.
openaire   +1 more source

Audit Risk and Audit Evidence: The Bayesian Approach to Statistical Auditing.

The Accounting Review, 1993
Abstract Reviews the book `Audit Risk and Audit Evidence: The Bayesian Approach to Statistical Auditing,' by Anthony Steele.
Shane R. Moriarity, Richard A. Grimlund
openaire   +1 more source

Risk-Based Auditing

Asian Journal of Research in Business Economics and Management, 2014
Nowadays, auditors are always focusing on the risk areas, but the methods of assessing these risks by auditors are changing. Traditional auditing plans were mostly directed by the management and were based on suspicions, which in most cases were limited to wrong decisions.
Jamal Mohammadi, Afshin Kalali, Ahmad Najafzadeh   +2 more
openaire   +1 more source

Audit Evidence and Modelling Audit Risk Using Goal Programming

International Journal of Applied Decision Sciences, 2018
Managing 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, Jean-Paul M. Arnaout, Naser Abughazaleh   +2 more
openaire   +1 more source

Are audit programs responsive to audit risk

2011
Professional standards require the auditor to change the nature, extent, and timing of testing and/or use more skilled labor as the risk of misstatements increases. This study investigates whether auditors adjust audit programs (detection) and/or the thresholds to record and require correction of detected misstatements in response to increases in audit
openaire   +1 more source

Audit Risk And IFRS: Does Increased Flexibility Increase Audit Risk?

2009
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.
openaire   +1 more source

Continuous Auditing and Risk-Based Audit Planning

SSRN Electronic Journal, 2019
Due 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, Christine Georgi, Alexander Schmidt   +2 more
openaire   +1 more source