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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

promulgating standards for internal control reporting, and the impact of legislation on this aspect of internal auditing in the USA …

Persistent link: https://www.econbiz.de/10014929495

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) 7, 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/10014930236

Assurance of performance

Chambers, Andrew - In: Measuring Business Excellence 10 (2006) 3, pp. 41-55

. Design/methodology/approach – A broad approach is taken, embracing the audit of financial statements, internal auditing and … other forms of assurance. The paper endeavours to place this subject within the context of the philosophy of auditing. The … that the imperative for assurance will grow rather than diminish into the future, and that “fuzzy auditing” will assume a …

Persistent link: https://www.econbiz.de/10014930658

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) 4, 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...

Persistent link: https://www.econbiz.de/10014989647

Auditors' unqualified opinions on internal controls and accrual quality

Li, Liuchuang; Tian, Gaoliang; Qi, Baolei - In: Nankai Business Review International 3 (2012) 4, pp. 332-353

Purpose – The purpose of this study is to examine whether auditor's unqualified opinion on internal control (ARIC) is a powerful proxy for the effectiveness of internal control in Chinese context. A rich body of research conducts their designs on an assumption that companies have more...

Persistent link: https://www.econbiz.de/10014954245

Enhancing internal control mechanisms in local government organizations : a crucial step towards mitigating corruption and ensuring economic development

Boufounou, Paraskevi; Eriotis, Nikolaos; Kounadeas, … - In: Economies : open access journal 12 (2024) 4, pp. 1-21

Corruption poses a significant challenge to economic development and governance worldwide, with its detrimental effects permeating various levels of society. In the context of Greece, where corruption has been a longstanding issue, the role of internal audit mechanisms within local government...

Persistent link: https://www.econbiz.de/10014635953