Results 271 to 280 of about 15,028,562 (329)

Enhancing Financial Integrity Through an Advanced Internal Audit Risk Assessment and Governance Model

International Journal of Multidisciplinary Research and Growth Evaluation, 2021
Financial integrity is fundamental to the stability and sustainability of global financial systems, requiring robust internal audit mechanisms, comprehensive risk assessment models, and effective governance frameworks.
Kolade Olusola Ogunsola, Emmanuel Damilare Balogun   +1 more
semanticscholar   +1 more source

AN AUDIT RISK MODEL FOR IT AUDIT ECOSYSTEMS AND DIGITAL TRANSFORMATION (DX) DECISION MAKING

EDPACS: The EDP Audit, Control, and Security Newsletter, 2021
Strategy has become indispensable for survival in a contemporary business environment. The role of IT audit or assurance review is now viewed from two perspectives – first, as an independent assessor and, second, as a consulting expert advisor.
Sampson Anomah, Boadu Ayeboafo, Maurice Aduamoah   +2 more
semanticscholar   +1 more source

Implications of tax audit risk, consequences, aggressive behavior and ethics for compliance

International Journal of Accounting and Information Management, 2021
Purpose This study investigates whether consideration of future consequences (CFC), Machiavellianism (MACH) and the perceived role of ethics and social responsibility (PRESOR) enhance understanding of the impact of tax audit risk on compliance. Design/
Siew H. Chan, Qian Song
semanticscholar   +1 more source

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   +2 more sources

The risks of self-auditing systems

Communications of the ACM, 2016
Unforeseen problems can result from the absence of impartial independent evaluations.
Rebecca T. Mercuri, Peter G. Neumann
openaire   +1 more source

Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China

The European Accounting Review, 2022
Using the green finance policies (GFPs) in China as a shock to capital allocation, we find that the implementation of GFPs improves audit quality for green firms.
Yunlin Tian, Xiao-Fei Pan
semanticscholar   +1 more source

The Audit Risk Model, Business Risk and Audit-Planning Decisions

The Accounting Review, 1999
This study identifies conditions under which the audit risk model does, and does not, describe audit-planning (investment and pricing) decisions. In an experiment, audit partners and managers examined one of two cases where a material misstatement—error or irregularity—was discovered. The auditors assessed the elements of the audit risk model, assessed
Richard W. Houston, Michael F. Peters, Jamie H. Pratt   +2 more
openaire   +1 more source

CEO–CFO Compatibility and Audit Risk

British Journal of Management
This study examines the influence of CEO–CFO compatibility (proxied by the similarity of their personalities) on audit risk (proxied by audit fees).
Robert M. Bowen, S. J. Jollineau, Sarah C. Lyon, Shavin Malhotra, Pengcheng Zhu   +4 more
semanticscholar   +1 more source

The Price of the Audit Risks: Do Auditors Charge Audit Fees in Accordance with Audit Risks?

2023
วารสารวิชาชีพบัญชี JAP, 19, 62 (มิถุนายน 66 ...
openaire   +1 more source

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