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ТЕОРЕТИКО-МЕТОДИЧЕСКИЕ ОСНОВЫ ИССЛЕДОВАНИЯ ЭКОЛОГИЧЕСКОГО АУДИТА В КАЗАХСТАНЕ

Ивановна, Березюк Валентина - In: Вісник Киiвського … (2014) 3, pp. 30-36

В статье проанализированы основные подходы к развитию аудита в Казахстане, проблемы его становления. На основе полученных результатов разработаны и определены...

Persistent link: https://www.econbiz.de/10011270691

Strategy, control activities, monitoring and effectiveness

Agbejule, Adebayo; Jokipii, Annukka - In: Managerial Auditing Journal 24 (2009) July, pp. 500-522

field of auditing. The purpose of this paper is to enable a more profound understanding of how different strategic …

Persistent link: https://www.econbiz.de/10009350109

The effect of the type and number of internal control weaknesses and their remediation on audit fees

Keane, Matthew J.; Elder, Randal J.; Albring, Susan M. - In: Review of Accounting and Finance 11 (2012), pp. 377-399

Purpose – The implementation of compliance procedures associated with the Sarbanes-Oxley Act of 2002 came at a great cost to most publicly-traded firms, largely due to the internal control disclosures required by Section 404 of the Act. The purpose of this paper is to contribute to the inquiry...

Persistent link: https://www.econbiz.de/10010814988

Implementation of the continuous auditing system in the ERP-based environment

Shin, Il-hang; Lee, Myung-gun; Park, Woojin - In: Managerial Auditing Journal 28 (2013), pp. 592-627

Purpose – The purpose of this paper is to introduce the continuous auditing system based on continuous monitoring and … its implementation methodology; also to present a systematic case study of actual continuous auditing systems implemented … implementing the continuous auditing system in the enterprise resource planning (ERP) environment, and suggests how the continuous …

Persistent link: https://www.econbiz.de/10010814993

The role of auditors in the financial crisis: an African perspective

Owolabi, Amos Akintola - In: African Journal of Accounting, Auditing and Finance 1 (2012) 3, pp. 299-308

This paper investigated the role of auditors in the financial crisis from an African perspective. Desk research approach scanning through various documents that include; reports and accounts from the internet, published journal articles, national and international newspapers was used. Assessment...

Persistent link: https://www.econbiz.de/10010670387

The pervasive nature of IT controls: An examination of material weaknesses in IT controls and audit fees

Canada, Joseph; Sutton, Steve G.; Jr, J. Randel Kuhn - In: International Journal of Accounting and Information … 17 (2009) June, pp. 106-119

Purpose – The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this paper is to investigate the impact of weaknesses in IT related internal controls on the cost...

Persistent link: https://www.econbiz.de/10005007804

Detección de las debilidades de un Sistema de Control Interno en Auditoría. Algorítmos matemáticos

ANDÚJAR RODRÍGUEZ, A.S.; GARCÍA PÉREZ, J.1; CRUZ … - In: Estudios de Economía Aplicada 14 (2000) Abril, pp. 5-36

Este artículo presenta un método de detección y evaluación de las debilidades de un sistema de control interno. Para ello, se establece una relación entre dicho sistema, los diagramas de flujo especificados en las diferentes normativas y la teoría de grafos, que nos va a permitir, usando...

Persistent link: https://www.econbiz.de/10005737041

Control risk assessment in auditing: Artificial neural network approach

YILANCI, F. Münevver; YILDIZ, Birol - In: Iktisat Isletme ve Finans 23 (2008) 273, pp. 119-132

The purpose of the study is to develop a decision support tool with Artificial Neural Network for the use of external auditors in assessing preliminary control risk level. A survey was conducted to collect internal control data of top 500 industrial corporations in Turkey. The number of surveys...

Persistent link: https://www.econbiz.de/10005650808

Empirical evidence on internal control systems and corporate governance in Italy

Cortesi, Alessandro; Tettamanzi, Patrizia; Corno, Fabio - In: Journal of Management and Governance 13 (2009) 1, pp. 75-100

Persistent link: https://www.econbiz.de/10005701011

The uncertainties of risk management: A field study on risk management internal audit practices in a Finnish municipality

Vinnari, Eija; Skærbæk, Peter - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 489-526

Purpose –The purpose of this paper is to analyse the implementation of risk management as a tool for internal audit activities, focusing on unexpected effects or uncertainties generated during its application. Design/methodology/approach –Public and confidential documents as well as...

Persistent link: https://www.econbiz.de/10010796461

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