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Auditing and Recent Developments in IT
Williams, Bernard C. - In: Managerial Auditing Journal 7 (1992) 5
Selects two of the recent developments in information technology, and those expected in the near future, which suggest major advances in both human‐computer and computer‐computer communications. Explores the internal control and auditing issues which surround two such technologies –...
Persistent link: https://www.econbiz.de/10014929391
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Presentation format, relevant experience and task performance
Bierstaker, James L.; Brody, Richard G. - In: Managerial Auditing Journal 16 (2001) 3, pp. 124-129
On every engagement, auditors are required to obtain a sufficient understanding of the internal control structure to plan the audit and determine the nature, timing and extent of audit tests. The evaluation of control weaknesses is important for error and fraud detection and for the avoidance of...
Persistent link: https://www.econbiz.de/10014928667
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Auditing Acquisitions: Part 1 – Implementing Acquisitions Strategies
Cook, Roger - In: Managerial Auditing Journal 8 (1993) 1
First of two articles outlining the role of Internal Audit (IA) in acquisitions activity. The independence and objectivity of IA mean that it can contribute significantly to acquisitions activity, provided it has sufficient organizational status, and business awareness. In screening acquisition...
Persistent link: https://www.econbiz.de/10014929398
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Auditing Acquisitions: Part 2 – Post‐Acquisition Review
Cook, Roger - In: Managerial Auditing Journal 8 (1993) 2
The second of two articles on the audit of acquisitions examines “good practice” in the review by internal audit of newly acquired subsidiaries. Control of acquisitions can be difficult to achieve due to resistance from the subsidiary, and diffidence from the parent. These barriers must be...
Persistent link: https://www.econbiz.de/10014929402
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Total Quality Management: Implications for Internal Audit
Hawkes, Lindsay C.; Adams, Michael B. - In: Managerial Auditing Journal 9 (1994) 4, pp. 11-18
Total Quality Management (TQM) will have major implications for the internal audit function. Argues that TQM concepts, such as people empowerment, are incompatible with traditional notions of compliance with prescribed internal controls, policies and procedures. Suggests that the fundamental...
Persistent link: https://www.econbiz.de/10014929434
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What the COSO report means for internal auditors
Rezaee, Zabihollah - In: Managerial Auditing Journal 10 (1995) 6, pp. 5-9
There have been new interests in internal control and the COSO report represents a milestone in the evolution of internal control. The business community and accounting profession reactions to the COSO report have been positive in the USA. The provisions of the COSO report help organizations to...
Persistent link: https://www.econbiz.de/10014929482
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The moderating effects of cognitive style and recency effects on the auditors′ belief revision process
Chan, Mike M.K. - In: Managerial Auditing Journal 10 (1995) 9, pp. 22-28
Auditors′ belief revisions are found to be influenced by the presentation order of audit evidence. The Belief Adjustment model developed by Hogarth and Einhorn predicts recency effects when certain task variables are present. An unanswered question remains: Do individual psychological...
Persistent link: https://www.econbiz.de/10014929492
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Reporting on the entity′s control structure
Vanasco, Rocco R.; Skousen, Clifford R.; Verschoor, … - In: Managerial Auditing Journal 10 (1995) 6, pp. 17-48
an important role not only in the evolution of internal control reporting on a global scale, but also in educating … of the effects of a sound internal control structure in corporate reporting as well as other aspects of an organization … action on internal control reporting to safeguard public interest. Several professional and government committees were formed …
Persistent link: https://www.econbiz.de/10014929495
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Internal audit in charities: a revolution still awaited
Palmer, Paul - In: Managerial Auditing Journal 11 (1996) 6, pp. 11-17
Charities are now big business in the UK, responsible for delivering major welfare services. The regulatory structure has been improved and a new radical accounting standard has been introduced. Little research, however, has occurred on the number of large charities that have internal audit and...
Persistent link: https://www.econbiz.de/10014929532
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2020 vision
Lewington, David - In: Managerial Auditing Journal 11 (1996) 7, pp. 3-11
Is the “profession” of internal audit really delivering? Will it serve the needs of commerce/industry in the new millennium? Is it yet a profession? There is a growing sense of disquiet in companies over the increasing failure of internal control systems. Auditors seem reluctant to accept or...
Persistent link: https://www.econbiz.de/10014929542