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Journal articles on the topic 'Audit activity'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Aleliūnas, Irmantas, and Zenona Atkočiūnienė. "Informacijos auditas kitų audito rūšių kontekste." Informacijos mokslai 54 (January 1, 2010): 7–16. http://dx.doi.org/10.15388/im.2010.0.3178.

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Mokslininkai, analizuodami informacijos auditą, pažymi šio audito svarbą ir įvairius jo aspektus, tačiau praktinėje veikloje informacijos auditas neįsitvirtinęs. Informacijos auditas dar neturi parengtų standartų ir metodikų bei labiau panašus į mokslinę veiklą. Siekiant sukurti pagrindą legitimiai bazei, straipsnyje yra atliekamas informacijos audito pozicionavimas bendroje audito aplinkoje. Tyrimo metu įvertinamos audito rūšys, jos struktūrizuojamos ir atliekama informacijos audito bei kitų audito rūšių lyginamoji analizė pagal funkcinį ir kitus požymius.Pagrindiniai žodžiai: informacijos au

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2

D’Agosto, Elena, Marco Manzo, Stefano Pisani, and Filippo Maria D’Arcangelo. "The Effect of Audit Activity on Tax Declaration." Public Finance Review 46, no. 1 (2017): 29–57. http://dx.doi.org/10.1177/1091142117698035.

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This article provides an empirical contribution to deterrence analysis by evaluating the effect of tax audits on compliance taxpayer behaviors over the 2004 to 2009 period. We use two unique databases: the Tax Return Register (Anagrafe Tributaria) and Italian Revenue Agency (IRA) audits data, with a focus on self-employment and sole proprietorships. The difference-in-differences approach has been applied as estimation strategy to evaluate the effect of three IRA audit policies: on-site audit (i.e., soft audit), desk audit (i.e., deep audit), and a combination of on-site and desk audit activiti

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3

Mustetsa, Iryna, and Halyna Ferbei. "ACTIVITY OF AUDIT FIRMS IN MARTIAL LAW CONDITIONS - ONLINE AUDITS." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS ІII, no. 91 (2023): 88–101. http://dx.doi.org/10.34025/2310-8185-2023-3.91.06.

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The issue of audit development under martial law and post-war reconstruction is currently extremely relevant and plays an important role for both business and the state, which influenced the choice of the topic, stated goal, objectives, subject and structure of the research. As a result of the hostilities and mass migration, the audit industry has suffered serious negative consequences. The legislator has taken significant measures to stabilize the situation and restore the activities of audit entities. A whole range of regulations was adopted to ensure the effective operation of audit firms.

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4

Khakhonova, N., and J. Ayubova. "THE CONCEPT, ROLE AND SIGNIFICANCE OF STRATEGIC AUDIT AT THE PRESENT STAGE OF ECONOMIC DEVELOPMENT." Annali d'Italia 37 (November 24, 2022): 16–17. https://doi.org/10.5281/zenodo.7357667.

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The article is devoted to such a modern direction of development of auditing activities in Russia as strategic audit. Currently, requests for audit results have a fairly strong impact on the overall approach to the organization of audit activities and audit methodology, which gave rise to such a concept as "strategic audit".

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5

Morozow, Oleg. "ENVIRONMENTAL AUDITING: THE DYNAMICS OF PLANNING, MANAGING AND GAINING VALUE FROM THIS KEY ACTIVITY." APPEA Journal 34, no. 1 (1994): 765. http://dx.doi.org/10.1071/aj93056.

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Much has been said and written about environmental auditing. That which has, has concentrated on:descriptions of the process;the variety of audit types and reasons for undertaking audits; andmethodologies or systems of audit (audit protocol).Little attention has been paid to the human and organisational dynamics of an environmental audit; yet it is this factor, probably above all else, that determines the value that such a process can yield.The composition of the audit team, planning for the audit itself, the management and administration of the audit and finally the audit report, follow-up an

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6

Park, Bum-jin. "Audit Committee Activity and Audit Report Lag*." Korean Accounting Information Association 40, no. 2 (2022): 117–38. http://dx.doi.org/10.29189/kaiaair.40.2.5.

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[Purpose]Although there have been a number of studies that have examined the effect of audit committee activity on auditing quality and earnings quality, no studies have investigated how audit committee activity influences auditing efficiency or audit effectiveness. The purpose of this study is to clarify the role of audit committee meeting frequency in corporate governance by verifying the relationship between audit committee activity and audit efficiency. [Methodology] The regression models were estimated to verify the relationship between audit committee activity and audit report lags. In a

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Brownson, Ross C., Christine M. Hoehner, Laura K. Brennan, Rebeka A. Cook, Michael B. Elliott, and Kathleen M. McMullen. "Reliability of 2 Instruments for Auditing the Environment for Physical Activity." Journal of Physical Activity and Health 1, no. 3 (2004): 191–208. http://dx.doi.org/10.1123/jpah.1.3.191.

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Purpose:To understand the relationships between street-scale environments and rates of physical activity, it is crucial to develop reliable methods of measurement. Community audits are commonly used to test the walkability and bikability of environments, yet few have been tested for reliability.Methods:Audit tools were collected from the peer-reviewed literature, the Internet, and experts from a variety of backgrounds. Two versions of an audit instrument were created: an “analytic” (with Likert-scale and ordinal-response choices) and a “checklist” (with dichotomous response choices) audit tool

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Hayek, Ahmad Faisal, Malik Muhammad Sheheryar Khan, Sami E. Alajlani, Yousuf Khan, and Soha Salem El Mokdad. "The role of internal audit activity in acquiring external audit services: An empirical study of banks." Corporate Governance and Organizational Behavior Review 6, no. 3 (2022): 67–73. http://dx.doi.org/10.22495/cgobrv6i3p6.

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The role of internal auditing has received significant attention from researchers in the recent past. Due to its enormous contribution to the banking system, it has been used extensively to support other governance processes. The objective of this research paper is to explore how internal audit activity plays a role in the acquisition of external audit services in the national banks of the United Arab Emirates (UAE). Internal audit activity and external audit services represent a dynamic process of the corporate governance process. The study uses both qualitative and quantitative data to deter

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Dunne, Declan, Nikhil Lal, Nagarajan Pranesh, Michael Spry, Christopher Mcfaul, and Paul Rooney. "Surgical audit: are we not closing the loop?" International Journal of Health Care Quality Assurance 31, no. 8 (2018): 966–72. http://dx.doi.org/10.1108/ijhcqa-06-2017-0109.

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PurposeA clinical audit is a key component of the clinical governance framework. The rate of audit completion in general surgery has not been investigated. The purpose of this paper is to assess the rates of audit activity and completion and explore the barriers to successful audit completion.Design/methodology/approachThis was a multi-centre study evaluating current surgical audit practice. A standardised audit proforma was designed. All clinical audits in general surgery during a two-year period were identified and retrospectively reviewed. Data held by the audit departments were collated, a

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Khalid, Muhammad Kamran, Mujtaba Hassan Agha, Syed Tasweer Hussain Shah, and Muhammad Naseer Akhtar. "Conceptualizing Audit Fatigue in the Context of Sustainable Supply Chains." Sustainability 12, no. 21 (2020): 9135. http://dx.doi.org/10.3390/su12219135.

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Organizations rely heavily on audits and compliance related activities to prove their competency, credibility, and firm performance. Sustainability audits encompass entire supply chains and are very complex due to, firstly, the global nature of supply chains and, secondly, the expansive scope of sustainability, which may include financial, manufacturing, social, and environmental audits. Adding to this dilemma is the absence of a consensus on standards related to sustainability, resulting in differences, variations, and multiple interpretations. While the frequency, complexity, and scope of au

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Guryel, E., K. Acton, and S. Patel. "Auditing Orthopaedic Audit." Annals of The Royal College of Surgeons of England 90, no. 8 (2008): 675–78. http://dx.doi.org/10.1308/003588408x318147.

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INTRODUCTION Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to close the loop undermines the effectiveness of the audit process and wastes resources. PATIENTS AND METHODS We analysed the effectiveness of audit in trauma and orthopaedics at a local hospital by comparing audit projects completed over a 6-year

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Gavrysh, O., and V. Omelchuk. "Global Trends of Digitalisation in Audit Activity." Economic Herald of the Donbas, no. 3 (77) (2024): 198–202. https://doi.org/10.12958/1817-3772-2024-3(77)-198-202.

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The article is devoted to the study of global trends in digitalisation, which significantly affect the development of audit activities. The use of innovative technologies, such as artificial intelligence, blockchain, and big data, which radically change approaches to auditing, is considered. It is shown how digitalisation helps to increase the accuracy, efficiency and transparency of audits, as well as helps to identify risks and optimise business processes. At the same time, the challenges associated with the introduction of the latest technologies are outlined, including high financial costs

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Bahra, A., V. Pryde, N. Ahmad, et al. "Perceptions of audit activity." Quality and Safety in Health Care 2, no. 1 (1993): 65–66. http://dx.doi.org/10.1136/qshc.2.1.65-c.

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Nesterenko, O., and I. Kononov. "Conceptual fundamentals of audit in the management of foreign economic activity." Bulletin of V. N. Karazin Kharkiv National University Economic Series, no. 102 (June 30, 2022): 5–13. http://dx.doi.org/10.26565/2311-2379-2022-102-01.

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The article substantiates that the most reliable and effective mechanism for timely detection of various violations and manipulations in the accounting system of business entities that carry out foreign trade operations is a well-established system of audit of foreign economic activity. The work is devoted to a comprehensive study of the factors influencing the audit of foreign economic activity and highlighting its principles, rules and restrictions for the development of a comprehensive program of audit of foreign economic transactions and recommendations for improving its individual areas.

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Mustetsa, Iryna. "AUDITING ACTIVITY UNDER THE STATE OF WAR: PROBLEMS, CHALLENGES, WAYS OF SOLUTION." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS II, no. 90 (2023): 48–57. http://dx.doi.org/10.34025/2310-8185-2023-2.90.04.

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The high degree of activity of the scientific community in the development of auditing in the war and post-war period in Ukraine, as well as the presence of debatable issues regarding problems and challenges in the direction of the development of audit in wartime conditions, as well as in the post-war period on the way to European integration, determined the choice of the topic, setting of the aim, tasks, subject and creation of the scientific research. The war caused significant destruction and, due to numerous migrations, caused a significant shortage of professionals in the field of interna

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Rustam, Akie Rusaktiva, and Rika Nur Widiastutik. "Pendampingan Audit Mutu Perusahaan (ISO 9001)." Jurnal ABM Mengabdi 11, no. 1 (2024): 46. http://dx.doi.org/10.31966/jam.v11i1.1407.

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This activity aims to analyze the effectiveness of implementing the ISO 9001 certification audit process in service companies. Objective, systematic and independent inspections and assessments are useful for knowing that quality audit activities, related results are in accordance with planned arrangements, various regulations have been implemented effectively, and are in accordance with commitments, policies, goals and quality targets that have been planned or determined. By carrying out regular and planned quality audits, non-conformities and potential non-conformities in the quality system c

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Windish, Ryan, Douglas Morel, and Catherine E. Forristal. "Experience with a Clinical Audit Requirement for Interns in the Emergency Department." Journal of Medical Education and Curricular Development 8 (January 2021): 238212052110165. http://dx.doi.org/10.1177/23821205211016508.

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Background: The clinical audit is an important evaluation tool to ensure quality assurance. A clinical audit requirement for interns during their emergency department (ED) term may be a valuable educational activity. Methods: The Emergency Audit Initiative (EAI) Program was initiated at Redcliffe Hospital in January 2018. Interns, who were paired with a staff specialist audit mentor, chose a topic of interest and carried out a clinical audit during their 10-week ED term. At the end of term, interns formally presented audit findings in a grand round setting. Interns and staff specialists were s

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Francis-Coad, Jacqueline, Christopher Etherton-Beer, Caroline Bulsara, Debbie Nobre, and Anne-Marie Hill. "Using a community of practice to evaluate falls prevention activity in a residential aged care organisation: a clinical audit." Australian Health Review 41, no. 1 (2017): 13. http://dx.doi.org/10.1071/ah15189.

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Objective This study evaluates whether a community of practice (CoP) could conduct a falls prevention clinical audit and identify gaps in falls prevention practice requiring action. Methods Cross-sectional falls prevention clinical audits were conducted in 13 residential aged care (RAC) sites of a not-for-profit organisation providing care to a total of 779 residents. The audits were led by an operationalised CoP assisted by site clinical staff. A CoP is a group of people with a shared interest who get together to innovate for change. The CoP was made up of self-nominated staff representing al

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LAMBEKOVA, Aigerim, Aliya NURGALIEVA, Elmira SYZDYKOVA, Gaukhar ZHANIBEKOVA, and Josef AFF. "Development of Internal Audit." Journal of Advanced Research in Law and Economics 8, no. 8 (2018): 2483. http://dx.doi.org/10.14505//jarle.v8.8(30).19.

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The internal audit service is not just a world trend, but an extreme necessity in the face of actively developing and more complicated economic relations. The purpose of this article is to identify the main problems of internal audit in Russia and Kazakhstan. It is argued that the notion of the correctness of internal audit provides conceptual tools for the study of internal audit as a disciplinary mechanism in the conditions of corporate governance of modern organizations. The article develops the initial conceptual formulation and internal audit, audits and controls to improve the rationalit

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EFREMOVA, E. I. "AUDIT OF FOREIGN ECONOMIC ACTIVITY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 156–60. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.028.

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Audit plays an important role and is a control mechanism for further reducing the risks and risks of bank-ruptcy of the enterprise. Currently, one of the most important areas in the activities of any state is foreign economic, which includes export and import relations with external states, which requires detailed control and certain audit procedures. To conduct an audit of this type of activity, it is required to use regulatory and audit procedures and mechanisms that are not used in other industries. This article will discuss the main stages and features of conducting, problems and aspects o

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Basanets, I. "THEORETICAL ESSENCE OF BUSINESS ENTITIES FOREIGN ECONOMIC ACTIVITY AUDIT." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, no. 3 (2021): 248–53. http://dx.doi.org/10.21272/1817-9215.2021.3-28.

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The growth of business activity of foreign economic activity entities leads to an increase in illegal transactions. Accordingly, there is a need for greater control over the international activities of enterprises. This control can be exercised both at the state level and at the business entity level through an audit. A comprehensive audit system of foreign economic transactions should solve the problem of the tax base of export-import transactions. Incorrect determination of the tax base leads to an understatement of tax amounts, which leads to a decrease in the country's financial security.

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Maryani, Neni, and Usman Sastradipraja. "Peranan Audit Investigatif dalam menjadikan Bukti Audit sebagai Bukti Hukum untuk Pembuktian Tindak Pidana Korupsi." Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi 17, no. 2 (2022): 1–32. http://dx.doi.org/10.54783/portofolio.v17i2.199.

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This study aims to determine the implementation of investigative audits, how the procedures for collecting audit evidence and its development into legal evidence related to proof of Corruption Crimes, and how the role of investigative audits in making audit evidence as legal evidence to prove Corruption Crimes by the Financial and Development Supervisory Agency (BPKP) Center. Investigative audit includes the review of financial documentation for specific purposes related to litigation and criminal matters, where the practice is prioritized in two areas of activity, namely looking for evidence

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Лосева та N. Loseva. "Company Standard оf Auditor Activity «Audit Evidence»". Auditor 1, № 6 (2015): 10–15. http://dx.doi.org/10.12737/11615.

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Presented material is the enterprise’s internal standard of auditing that defines the concepts of audit evidence, procedures and information applied as audit evidence, as well as requirements to audit procedures to obtain audit evidence.

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Aganina, R. N., and N. G. Apresova. "Audit activity: some issues of law enforcement." Courier of Kutafin Moscow State Law University (MSAL)), no. 12 (February 18, 2023): 127–38. http://dx.doi.org/10.17803/2311-5998.2022.100.12.127-138.

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The article considers the legal status of the auditor as a subject of the services market. The concept of audit activity development is characterised; the main novelties of the legislation regulating audit activity at the present stage are highlighted. Attention is drawn to the transformation of the approach to the content of audit services as a basic category of audit legislation. The expediency of expanding and clarifying the subject of the audit, the formation of criteria for a mandatory audit, the problems of related services, as well as tax consulting as a related service of the auditor a

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Kumala, Dian Ardian, Idqan Fahmi, and Sufrin Hanan. "Factors Affecting Audit Quality with Remote Audit as a Moderation Variable (Case Study at Certification Body - XYZ)." International Journal of Research and Review 11, no. 6 (2024): 558–73. http://dx.doi.org/10.52403/ijrr.20240662.

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This research aims to analyze the factors that influence the quality of remote audits carried out by the XYZ Certification Body during the emergency period of the Covid 19 pandemic. Researchers try to identify the extent to which remote audits carried out can influence the quality of the audit itself by analyzing the variables involved. The emergency pandemic period is the right momentum to implement a new method of auditing which is carried out massively using a long-distance method between the auditor's location and the auditee due to a large-scale social restriction based on government poli

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Nazarova, Karina, Mariia Nezhyva, Volodymyr Hotsuliak, Nataliia Novikova, and Oleksandra Fedorenko. "Digital Audit as an Imperative for Ukraine’s Way out From the COVID-crisis and a Tool to Increase the Competitveness of the State." SHS Web of Conferences 100 (2021): 01001. http://dx.doi.org/10.1051/shsconf/202110001001.

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The article is devoted to the issues of organization and prospects of audit development in terms of digitalization. The state and the measures needed to improve audit effectiveness in the context of automation are investigated and analyzed. The factors that negatively influence the audit digitization process and the possible directions of development of audit activity in the computerized environment are identified. The use of automation helps auditors process more data and focus on identifying risks, allowing for higher quality audits. Classification of information technology of audit, conditi

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Saputra, Hendra, Ayu Kurnia Sari, and Ku Halim Bin Ku Ariffin. "The Effect Of Operational Audit In Improving Sales Effectiveness Of PT. Angkasa Pura II." International Conference on Social Science & Technology 1, no. 1 (2023): 88–95. http://dx.doi.org/10.46799/incosst.v1i1.12.

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Operational audit is a management tool with the aim of reducing the occurrence of a waste of resources. The Operational Audit process starts from analyzing the existence of activities, as well as identifying areas of positive improvement and then developing performance standards for an activity that can be measured. A company has a service or product to be marketed. Sales is the process of transacting services or goods produced by the company. The purpose of this study is to empirically prove that Operational Audit has an effect in Increasing Sales Effectiveness of PT. Angkasa Pura II. Researc

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Bondarenko, Natalya, and Violetta Fedorko. "Place and role of financial statement audit in the enterprise activity." Galic'kij ekonomičnij visnik 84, no. 5 (2023): 50–59. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.05.050.

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This article conducts a comprehensive study and generalisation of the essence of financial statement audit. The main attention is paid to determining the place of financial statement audit in the context of enterprise management in the current economic environment. The study found that the financial statements of an enterprise are designed to meet the information needs of its users, and each element of the statements performs functions that provide information in a certain context. The article analyses the procedures for auditing financial statements that meet its purpose, depending on the ele

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Mahsun, Mohamad, Nafsiah Mohamed, Sharifah Norzehan Syed Yusuf, and Indrawati Yuhertiana. "Investigating Fraud Risks Assessment Practices in Public Sector Audits." Asia-Pacific Management Accounting Journal 16, no. 1 (2021): 183–205. http://dx.doi.org/10.24191/apmaj.v16i1-08.

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Fraud Risk Assessment (FRA) is claimed to be an important activity at the audit planning stage in both the private and public sectors. In fact, because of the importance of FRA activities, Auditing Standards (SAS 99, ISA 240, ISSAI 1240) have required auditors to carry out FRAs at the audit planning stage. FRA is considered as the core activity of financial audit planning because of the impact of fraud on the sustainability of an entity, quality of life, and economic growth. This study aimed to determine the practice of FRA in public sector audits and to find out more about the obstacles faced

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Aljaaidi, Khaled Salmon, Waddah Kamal hlassan Oilier, and Ghassan Saeed Bagulaidah. "AUDIT COMMITTEE ACTIVITY AND AUDIT REPORT LAG IN SAUDIA ARABIA." الفکر المحاسبى 23, no. 3 (2019): 206–21. http://dx.doi.org/10.21608/atasu.2019.49538.

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Steponaviciute, Jurate, Algis Zvirblis, and Liudmila Zumeriene. "Analysis Of Audit Market And Audit Firms Activity In Lithuania." Annales Universitatis Apulensis Series Oeconomica 1, no. 12 (2010): 300–313. http://dx.doi.org/10.29302/oeconomica.2010.12.1.30.

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Adelopo, Ismail, Kumba Jallow, and Peter Scott. "Multiple large ownership structure, audit committee activity and audit fees." Journal of Applied Accounting Research 13, no. 2 (2012): 100–121. http://dx.doi.org/10.1108/09675421211254821.

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Buliga, R. "Audit of Business as the strategic direction of audit activity." Auditor, no. 14 (August 17, 2013): 36–43. http://dx.doi.org/10.12737/12635.

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SHYGUN, М. "Current Planning for Internal Audit of Risk Assessment of the Company Activities." Scientific Bulletin of the National Academy of Statistics Accounting and Audit, no. 1-2 (May 1, 2020): 48–57. http://dx.doi.org/10.31767/nasoa.1-2.2020.05.

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Lack of management control of the activity risks creates critical operating conditions for the enterprise, in which the financial indicators may change unexpectedly and unfavorably. Avoidance of the risks of an entity's activity is possible if effective interaction is made primarily between economic security and internal audit departments. Productive work of internal auditors to identify, evaluate and reduce the impact of risks on the performance of the enterprise is possible with its proper organization. The article describes the key principles for planning the activities of internal auditors

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Betri, Betri, Maidiana Astuti Handayani, Muhammad Amien Dwi Putra, and Kharina Muthia Kanza. "Impact Of Communication, Culture, Control, And Risk Management On Internal Audit Effectiveness With Professional Care As A Moderator." Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA) 2 (December 9, 2024): 1869–78. https://doi.org/10.33369/bicemba.2.2024.127.

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This study aims to analyze the effect of effective communication, due professional care, activity control, and risk management on the effectiveness of internal audits, with organizational culture as a moderating variable, through an empirical study on non-banking state-owned enterprises (SOEs) in Palembang. The research uses a descriptive-associative approach with primary data collected through interviews and questionnaires, involving 61 respondents who are internal auditors from non-banking SOEs in Palembang. Data analysis is conducted using quantitative methods. The results show that effecti

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Loseva, N. "Modern Concept of Development of Audit Activity in Russia." Auditor 7, no. 11 (2021): 3–10. http://dx.doi.org/10.12737/1998-0701-2021-7-11-3-10.

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The article discusses changes in the legislation of auditing in relation to the subject of the audit, preparation and signing of an audit report, regulation of audit activities, external control of the activities of audit organizations, auditors.

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Oktorina, Megawati, and Linda Kusumaning Wedari. "An Empirical Investigation on Ownership Characteristics, Activities of the Audit Committee, and Audit Fees in Companies Listed on Indonesia Stock Exchange." Applied Finance and Accounting 1, no. 1 (2015): 20. http://dx.doi.org/10.11114/afa.v1i1.639.

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This study examines the effect of ownership characteristics and activities of the audit committee to audit fee. This study also uses control variables which include free cash flow, liquidity ratios, profitability ratios, solvency ratios, firm size, market -to-book value of equity, and audits quality of manufacture companies in Indonesia Stock Exchange in the year 2010 - 2012 are used as the population in this study. Data collection method used was purposive sampling. The statistical methods used to analyze the data are the multiple linear regression and results obtained indicate that manageria

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Zhagyparova A.O., Tulegenova Zh., Bekbusinova G.K., Solovyova I.A., and Baeva D.A. "GROWTH FACTORS OF QUALITY AND PERFORMANCE OF THE STATE AUDIT." BULLETIN 6, no. 388 (2020): 120–29. http://dx.doi.org/10.32014/2020.2518-1467.191.

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The article analyzes the fundamentals of standardization in the field of state audit and its role in the activity of the supreme financial control bodies. The importance of standardization was confirmed in the preparation of proposals and recommendations, based on the results of control and expert-analytical activities by the supreme financial control bodies, with the aim of improving the management of public resources. Expert-analytical activities significantly increase the efficiency of internal state auditors. It is one of the most important tools in the implementation of the functions and

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Arabyan, Knarik. "Impact of Crises on the Transformation of Audit Value." Auditor 7, no. 10 (2021): 10–13. http://dx.doi.org/10.12737/1998-0701-2021-7-10-10-13.

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Sliunina, T. L., and M. M. Matiushko. "Problems of Audit Development and Audit Reform in Ukraine." Business Inform 11, no. 526 (2021): 322–27. http://dx.doi.org/10.32983/2222-4459-2021-11-322-327.

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In the context of the development of the market economy and the reform of accounting in accordance with international standards, auditing activity in Ukraine is becoming widespread. The issue of the quality of audit activity is currently of high relevance. Despite the fact that today the audit regulation system seems to be fully established, there are a number of problems that complicate the process of regulating the audit market entities. Therefore, the purpose of the research is to analyze the updated requirements for regulating audit activities along with problems of audit development in Uk

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HOLOVACH, Volodymyr, and Tetiana HOLOVACH. "Risk-oriented approach in audit activity." Economics. Finances. Law 2/2024, no. - (2024): 72–78. http://dx.doi.org/10.37634/efp.2024.2.15.

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The paper is devoted to a comprehensive study of the risk-oriented approach in auditing. Based on the analysis of research by foreign and domestic authors, the content of the materiality of audit risk is clarified. Their inextricable relationship in the practical implementation of the risk-oriented approach is shown. The special attention is paid to the application of mathematical calculations to determine materiality and audit risk. The possibilities and main directions of using mathematical calculations for determining materiality and audit risk are shown. Based on the obtained results, it w

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Nusa, Nabella Duta, and Siti Muslihah. "PENGARUH SERAPAN ANGGARAN, KEPEMIMPINAN ETIS, TINDAK LANJUT TEMUAN BPK, DAN KEEFEKTIFAN AUDIT INTERNAL PADA HASIL AUDIT LKPD." Nominal: Barometer Riset Akuntansi dan Manajemen 10, no. 2 (2021): 201–13. http://dx.doi.org/10.21831/nominal.v10i2.35936.

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Abstrak: Pengaruh Serapan Anggran, Kepemimpinan Etis, Tindak Lanjut Temuan BPK, dan Keefektifan Audit Internal pada Hasil Audit LKPD. Pengelolaan anggaran merupakan aktivitas yang sangat krusial dikarenakan di dalamnya terdapat pemaparan strategi dan rencana atas pengelolaan pendapatan dan belanja sebuah instansi. Ditambah lagi dengan kenyataan bahwa aktivitas belanja Pemerintah Daerah (Pemda) harus dipertanggungjawabkan kepada masyarakat. Penelitian ini menguji secara empiris tentang pengaruh aspek keuangan berupa serapan anggaran dan aspek non keuangan berupa kepemimpinan etis, tindak lanjut

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Assiri, Mohammed, and Mamoona Humayun. "A Blockchain-Enabled Framework for Improving the Software Audit Process." Applied Sciences 13, no. 6 (2023): 3437. http://dx.doi.org/10.3390/app13063437.

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Audits are an essential component of every organization, particularly those involving software development. In addition to several testing cycles, software auditing has become an essential software development milestone. Software auditing is a continual activity that enables a business to remain ahead of the curve and predict potential software problems. Audits, whether undertaken in-house or by external auditors, entail a significant amount of time and work. Consistent audits provide financial and economic benefits, as well as legal benefits. The most essential advantage of audits is safeguar

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Barnes, Michael, Kathryn Enget, and Mitchell Heberer. "Sparked Intuition Power: An Audit Risk Activity." Journal of Risk and Financial Management 17, no. 6 (2024): 219. http://dx.doi.org/10.3390/jrfm17060219.

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This case explores the subjective nature of professional judgment related to audit risk through the lens of a fictitious company, Sparked Intuition Power (SIP). SIP has just been accepted as a new audit client by an international accounting firm. Students play the role of associates on the audit engagement team. As part of their work on the audit, the students identify potential risks present at SIP as part of the initial risk assessment process. Once these risks have been identified, the students decide how to assess the potential severity of each risk and determine the resulting effect on th

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Yuwono, Matias Andika, and Lena Ellitan. "The Role of Internal Audit in The Merger and Acquisition Process to Provide Added Value: A Critical Review." Shafin: Sharia Finance and Accounting Journal 4, no. 1 (2024): 17–34. http://dx.doi.org/10.19105/sfj.v4i1.12541.

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Purpose – This research focuses on how internal audit influences added value in the merger and acquisition (M&A) process. One of the internal audits provides value added by doing due process diligence For M&A transactions. The failure rate in creating value for companies and shareholders through M&A is still relatively high. Factors contributing to such failures include cultural differences between organizations, overly optimistic decisions based on market assessments, overestimating synergies, and inappropriate technology assessments. In overcoming these risks, the role of interna

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Hermanto, Agus, and M. Syafrie Firmansyah. "Development of Multi Standard Information Technology Governance Audit Tool with SDLC Approach." Journal of Computer Networks, Architecture and High Performance Computing 5, no. 2 (2023): 378–89. http://dx.doi.org/10.47709/cnahpc.v5i2.2368.

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In the era of digitalization, business organizations are competing to improve the quality of their services by utilizing information technology. Reliable information technology applications can be used to help the company's operations become better, while improper application of information technology can slow down the process. The process of establishing information technology through IT governance audits will optimize the application of information technology in a business. The implementation of an IT audit generates plenty of data that must be appropriately managed. Audits conducted using t

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Maghfirah, Annesa Tasya, Miftahul Jannah, A. Amiruddin, and S. Syamsuddin. "The Influence of Audit Fees and Audit Rotation on Audit Quality in Chemical Sub-Sector Manufacturing Companies Listed on The Indonesia Stock Exchange." Golden Ratio of Auditing Research 6, no. 1 (2025): 01–10. https://doi.org/10.52970/grar.v6i1.1388.

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This study aims to analyze the influence of Audit Fees, Audit Rotation, and Audit Quality on the activeness of companies in conducting quality audits in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research method used is quantitative with a logistic regression approach. Audit Fees are measured using the natural logarithm of professional fees, a dummy variable represents Audit Rotation, and Audit Quality is proxied by the auditor's Big Four status. The results show that all three independent variables positively and s

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Shinta, Ayu Dewi, and Made Dudy Satyawan. "Pengaruh Probabilitas Kebangkrutan, Profitabilitas, Keahlian Komite Audit, Dan Keaktifan Komite Audit Terhadap Audit Report Lag." Jurnal Akuntansi AKUNESA 9, no. 3 (2021): 54–63. http://dx.doi.org/10.26740/akunesa.v9n3.p54-63.

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The research aims to examine the effects of bankruptcy probability, profitability, audit committee expertice, and audit committee activity on audit report lag. The population used is mining company listed in IDX period of 2013-2018 with purposive sampling as sampling techniques and multiple regression as analysis techniques. The test result from SPSS version 23 have shown that bankruptcy probability, profitability, and audit committee activity can be effect on audit report lag, while audit committee expertice can be no effect on audit report lag.

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Aganina, Renata Nadimovna. "Modern Format of Audit Activity Regulation." Юридические исследования, no. 9 (September 2022): 10–24. http://dx.doi.org/10.25136/2409-7136.2022.9.38731.

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The focus of this article is the paradigm of regulation of auditing activities at the present stage. The subject of the study is a number of provisions of the Concept of development of auditing activities until 2024. This program document determined the further vector of development of state regulation and self-regulation of auditing activities. The separate novelties of the legislation in the context of the modern format of regulation of audit activity are analyzed. The article summarizes the emergence of a "regulatory triangle" in the audit services market in connection with the granting of

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Alwi, Mochamad. "The Use of Continuous Audit to Improve the Effectiveness and Efficiency of Internal Audit Activities: A Practical Study of Distribution Sharia Company in Indonesia." IQTISHODUNA: Jurnal Ekonomi Islam 12, no. 2 (2023): 603–22. http://dx.doi.org/10.54471/iqtishoduna.v12i2.2007.

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The implementation of technology has encouraged internal auditors to develop continuous audits as a practical method for obtaining useful information from a set of company electronic data related to internal audit activities at all stages. Continuous audit methods allow internal auditors to process the entire population of transaction data to identify risk and internal control weaknesses that are more likely to be the subject of an audit finding. XYZ is a distribution company that continues to expand its business with more than 200 branches in Indonesia especially in sharia business. However,

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