Showing posts with label audit. Show all posts
Showing posts with label audit. Show all posts

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