Showing posts with label audit. Show all posts
Showing posts with label audit. Show all posts
Wednesday, October 18, 2017
Tuesday, October 17, 2017
Searching auditing literature
http://commons.aaahq.org/groups/e5075f0eec/summary
The Auditing Section launched a free (open-access) comprehensive database containing concise summaries, organized by topic, of auditing research published in seven high leveljournals in the field:
Journal of Accounting Research
The Accounting Review
Accounting Horizons
Behavioral Research in Accounting
Contemporary Accounting Research
Auditing: A Journal of Practice & Theory
Accounting, Organizations and SocietySee
Tuesday, January 3, 2017
Speaking up in audit teams
http://www.journalofaccountancy.com/issues/2017/jan/psychological-safety-for-audit-teams.html
This article is about aspects of psychological safety within an audit team - freedom and trust that one can ask questions or make suggestions is key.
Wednesday, March 4, 2015
Grant Thornton Survey results
http://www.complianceweek.com/blogs/accounting-auditing-update/latest-grc-survey-shows-disconnect-on-risk#.VPbojsbfJOI
Not full agreement between chief audit executives and audit committees in terms of the highest priorities for internal audit - see this article
Root Cause Analysis in Auditing
http://www.journalofaccountancy.com/news/2015/mar/improving-audit-quality-with-root-cause-analysis-201511894.html
The results of a survey from the International Forum of Independent Audit Regulators identifies some factors.
The actual survey is located at this url.
https://www.ifiar.org/IFIAR/media/Documents/General/IFIAR%20Global%20Survey%20Media%20Coverage/IFIAR-2014-Survey-of-Inspection-Findings.pdf
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