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Operational Auditing Deserves a Prominent Place in the Auditing Curriculum
Managerial Auditing Journal, 1991A rationale for including operational auditing as a major component in the primary auditing course, as well as in subsequent courses, in the auditing curriculum is developed. Reports and statements from professional groups and commissions, together with accounting education literature, provide a primary resource. Problems in the auditing curriculum are
Thomas A. Gavin +2 more
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Operational-Behavior Auditing in Cloud Storage
2017As an indispensable branch of cloud computing, cloud storage enables individuals and organizations to enjoy large-scale and distributed storage capability in a multi-tenant service pattern. However, there is still a serious lack of mutual trust between the users and cloud service providers, since both of them can perform dishonest and malicious ...
Zhaoyi Chen +5 more
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Auditing Operating Room Recycling
A & A Case Reports, 2015Much waste arises from operating rooms (ORs). We estimated the practical and financial feasibility of an OR recycling program, weighing all waste from 6 ORs in Melbourne, Australia. Over 1 week, 237 operations produced 1265 kg in total: general waste 570 kg (45%), infectious waste 410 kg (32%), and recyclables 285 kg (23%).
Forbes, McGain +4 more
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Operating Theatres: Organization, Costs and Audit
2008The operating room (OR) is the heart of the hospital. Most patients have some contact with the OR, the most expensive devices are used in the OR, the greatest amount of manpower concentrated on one patient can be found in the OR, the most money is earned — and lost — in the OR. Therefore, all ideas about OR organization have an impact on costs and — as
Klimek, M. +2 more
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Operational reviews and auditing ERP
Journal of Corporate Accounting & Finance, 2003AbstractReider, Rob. 2002. Operational Review: Maximum Results at Efficient Costs, 3rd edition (New York: John Wiley & Sons).Musaji, Yusufali F. 2002. Integrated Auditing of ERP Systems (New York: John Wiley & Sons).
Stephen R. Goldberg, Joseph H. Godwin
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Cadmus' Operational Auditing (Book).
Issues in Accounting Education, 1988Abstract Reviews the book "Cadmus' Operational Auditing," by David S. Kowalczyk.
Richard Vangermeersch, Parveen P. Gupta
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2021
The studied some procedural matters to ensure audit calculations on payment, belonging to zones of increased market control, correlation between the objectives of the audit, internal control system of the client and audit procedures, examples of procedures that can be used be used to identify indicators of fraud in transactions payroll.
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The studied some procedural matters to ensure audit calculations on payment, belonging to zones of increased market control, correlation between the objectives of the audit, internal control system of the client and audit procedures, examples of procedures that can be used be used to identify indicators of fraud in transactions payroll.
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Does the Presence of an Internal Control Audit Affect Firm Operational Efficiency?*
Contemporary Accounting Research, 2023Shan Zhou, Andrew Imdieke
exaly
Operational audit--the respiratory department.
Dimensions in health service, 1981Although our operational audit involved evaluating the cost effectiveness and efficiency with which procedures or functions are performed, our focus remained on the actual operational problem as defined in our criteria. The pre-determined standards, on which our criteria statements were based, provided the yardstick for measurement.
D, Thomson, G, Cole
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