Search Results - subject:"Audit process"

PCAOB inspection deficiencies and future financial reporting quality : do the types of deficiencies matter?

Constance, Patience; Lennox, Clive; Li, Chan - 2025

Persistent link: https://www.econbiz.de/10015376026

Influence of information technology on internal control systems in tertiary institutions in Osun State, Nigeria

Adebayo, Aderemi Olalere; Obisesan, Samuel Oladele; … - In: Malaysian management journal : MMJ 28 (2024), pp. 99-118

Persistent link: https://www.econbiz.de/10015271698

Auditors' self-assessment of engagement quality and the role of stakeholder priority

Che, Limei; Myllymäki, Emma-Riikka; Svanström, Tobias - In: Accounting and business research 53 (2023) 3, pp. 335-375

Persistent link: https://www.econbiz.de/10014233645

The role of data analytics for detecting indications of fraud in the public sector

Novita, Novita; Indrany, Anara - 2022

Persistent link: https://www.econbiz.de/10013445353

Audit process, private information, and insider trading

Arif, Salman; Kepler, John D.; Schroeder, Joseph; … - In: Review of accounting studies 27 (2022) 3, pp. 1125-1156

Persistent link: https://www.econbiz.de/10013457428

Iraq : technical assistance report : customs valuation, rules of origin and tariff classification of goods

Internationaler Währungsfonds - 2021

This report summarizes key findings and recommendations from a remote technical assistance (TA) assignment performed by a short-term expert (STX), Mr. Djamel Bouhabel, from January 17 to February 4, 2021, to the General Customs Authority of Iraq (GCA). The main objective of the TA was to advise...

Persistent link: https://www.econbiz.de/10012604426

An investigation of expectation gap between independent auditors and users from auditing services related to the quality of auditing services based on their role and professional features

Behzadian, Fatah; Nia, Naser Izadi - In: Asian journal of accounting research 2 (2017) 2, pp. 36-47

Persistent link: https://www.econbiz.de/10011940877

Framework for Evaluation of the IT&C Audit Metrics Impact

POPA, Marius - In: Informatica Economica 15 (2011) 4, pp. 119-133

The paper defines an assessment system for performance of IT&C audit process. The analytical models of performance …

Persistent link: https://www.econbiz.de/10009416433

Audit Process during Projects for Development of New Mobile IT Application

POPA, Marius - In: Informatica Economica 14 (2010) 3, pp. 34-46

This paper presents characteristics of the computer audit process during software development life cycle focused on … informatics systems customized on mobile IT applications. In the computer audit process, tasks of the computer auditors and what …

Persistent link: https://www.econbiz.de/10009416352

Using Quantitative Methods as Support for Audit of the Distributed Informatics Systems

POPA, Marius; CAPISIZU, Sergiu Marin - In: Informatica Economica 14 (2010) 1, pp. 103-112

This paper highlights some issues regarding how an indicators system must be developed and used in an audit process … characteristics and the scope of audit process in such systems. The audit process is defined in accordance to standard ISO 19011 and … framework in which the indicators are built must be defined. There are presented types of indicators used in audit process and …

Persistent link: https://www.econbiz.de/10009416360