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Journal articles on the topic 'Auditing – Evaluation'

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Published: 4 June 2021

Last updated: 4 February 2022

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1

Zeng, Lei, Yang Xiao, and Hui Chen. "Auditing overhead, auditing adaptation, and benchmark evaluation in Linux." Security and Communication Networks 8, no. 18 (June 4, 2015): 3523–34. http://dx.doi.org/10.1002/sec.1277.

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2

Srivastava, Rajendra P., Arnold Wright, and Theodore J. Mock. "Multiple hypothesis evaluation in auditing." Accounting & Finance 42, no. 3 (November 2002): 251–77. http://dx.doi.org/10.1111/1467-629x.00077.

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3

Лосева and N. Loseva. "International Auditing Standards and Estimation of Auditing Services Quality." Auditor 3, no. 1 (January 25, 2017): 37–45. http://dx.doi.org/10.12737/24333.

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The article considers the procedure of entering into force and appliance on the territory of the Russian Federation of the international auditing standards, their full list, and auditing quality evaluation criteria in 2017.

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Yang, David C. "SECs Electronic Filing System: An Evaluation." Journal of Applied Business Research (JABR) 6, no. 3 (October 21, 2011): 40. http://dx.doi.org/10.19030/jabr.v6i3.6288.

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This paper discusses the development and functioning of the SEDCs EDGAR system. The considerations for using EDGAR and the future impact of such a revolutionary system on accounting issues and practices such as continuous reporting, continuous auditing and database auditing, etc. are examined.

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5

Chelimsky, Eleanor. "Comparing and Contrasting Auditing and Evaluation." Evaluation Review 9, no. 4 (August 1985): 483–503. http://dx.doi.org/10.1177/0193841x8500900406.

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6

Baric, Leo. "Health Promoting Schools Evaluation and Auditing." Journal of the Institute of Health Education 29, no. 4 (January 1991): 114–20. http://dx.doi.org/10.1080/03073289.1991.10805747.

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7

Chelimsky, Eleanor. "Auditing and evaluation: Whither the relationship?" New Directions for Evaluation 1996, no. 71 (June 1996): 61–67. http://dx.doi.org/10.1002/ev.1043.

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8

Asare, Stephen K., and W. Robert Knechel. "Termination of information evaluation in auditing." Journal of Behavioral Decision Making 8, no. 1 (March 1995): 21–31. http://dx.doi.org/10.1002/bdm.3960080103.

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9

Hu, Kuang-Hua, Fu-Hsiang Chen, and Gwo-Hshiung Tzeng. "CPA FIRM’S CLOUD AUDITING PROVIDER FOR PERFORMANCE EVALUATION AND IMPROVEMENT: AN EMPIRICAL CASE OF CHINA." Technological and Economic Development of Economy 24, no. 6 (December 20, 2018): 2338–73. http://dx.doi.org/10.3846/tede.2018.6619.

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While CPA (Certified Public Accountant) firms utilize cloud auditing technologies to generate auditing reports and convey information to their clients in the Internet of Things (IoT) Era, they often cannot determine whether cloud auditing is a secure and effective form of communication with clients. Strategies related to cloud auditing provider evaluation and improvement planning are inherently multiple attribute decision making (MADM) issues and are very important to the auditor industry. To overcome these problems, this paper proposes an evaluation and improvement planning model to be a refe

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10

Pierre, Jon, B. Guy Peters, and Jenny de Fine Licht. "Is auditing the new evaluation? Can it be? Should it be?" International Journal of Public Sector Management 31, no. 6 (August 13, 2018): 726–39. http://dx.doi.org/10.1108/ijpsm-08-2017-0219.

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Purpose The purpose of this paper is to study the changing relationship between auditing and evaluation. Over the past several years, supreme auditing institutions (SAIs) in a number of advanced democracies have evolved from conventional auditing institutions to becoming increasingly concerned with assisting policy change and administrative reform in the public sector; tasks that are traditionally associated with evaluation. The paper discusses the potential consequences of this development for the SAIs themselves as well as for the audited and reforming institutions and for policy-making. Des

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11

Botha, Lise Muriel, and Naomi Wilkinson. "A framework for the evaluation of the perceived value added by internal auditing." Meditari Accountancy Research 28, no. 3 (September 5, 2019): 413–34. http://dx.doi.org/10.1108/medar-02-2019-0448.

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Purpose The purpose of this study is to propose a framework for the evaluation of the perceived value internal audit functions add to their organisations. The framework is based on service quality measurement principles, specifically SERVPERF, which is applied to internal auditing. Design/methodology/approach Insights obtained from the literature on internal auditing and service quality disciplines were synthesised to identify and structure value-adding attributes of internal auditing. A thematic analysis of published profiles (by Protiviti) of various organisations’ internal audit functions w

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12

Radio, Erik. "Semiotic Principles for Metadata Auditing and Evaluation." Cataloging & Classification Quarterly 54, no. 2 (January 22, 2016): 117–35. http://dx.doi.org/10.1080/01639374.2015.1133750.

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13

Nicoll, Paul. "THE GREAT DIVIDE BETWEEN EVALUATION AND AUDITING." Australian Journal of Public Administration 50, no. 4 (December 1991): 452–66. http://dx.doi.org/10.1111/j.1467-8500.1991.tb02312.x.

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14

Janvrin, Diane J. "St. Patrick Company: Using Role Play to Examine Internal Control and Fraud Detection Concepts." Journal of Information Systems 17, no. 2 (September 1, 2003): 17–39. http://dx.doi.org/10.2308/jis.2003.17.2.17.

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This instructional case uses role play to provide students in accounting information systems or auditing with experience in evaluating a firm's internal control environment to assess the likelihood of errors and fraud. The objective is to illustrate how role play can reinforce two important systems/auditing topics: internal control evaluation and fraud detection. The case provides a framework for the discussion of internal control and fraud detection concepts developed in audit standards.

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15

Li, Ling. "Thoughts on Teaching Reform of Audit Practice Course in Higher Vocational Colleges." Advances in Higher Education 3, no. 4 (December 19, 2019): 61. http://dx.doi.org/10.18686/ahe.v3i4.1536.

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<p>As a core course of auditing practice, it plays an important role in the accounting profession of higher vocational colleges. This course is not only relatively difficult for students to learn, but teachers also face great challenges in the teaching process and reform auditing course . It is necessary to focus on the needs of auditing jobs and focus on training students' professional ability in auditing. Through reforming teaching methods, restructuring teaching content, scientific assessment and evaluation, etc., the working process of auditing practice can be truly reflected and the

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16

Schwandt, Thomas A. "The politics of verifying trustworthiness in evaluation auditing." Evaluation Practice 10, no. 4 (November 1989): 33–40. http://dx.doi.org/10.1016/s0886-1633(89)80020-0.

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17

Prasad, K. R. S., and K. T. V. Reddy. "Auditing the audit cycle: an open‐ended evaluation." Clinical Governance: An International Journal 9, no. 2 (June 1, 2004): 110–14. http://dx.doi.org/10.1108/14777270410536394.

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Most studies looking into completion of the audit cycle, have investigated specific interventions rather than entire projects. This study was carried out to evaluate the successful completion of the audit cycle depending on whether or not recommendations were acted on; and to find out relevant confounding factors. This was a retrospective review of the recommendations of audits between March 1999 and October 2002. There were 29 projects with a total of 63 recommendations. While 24 had been implemented, action had been only initiated in two and was in progress in one. A total of 17 recommendati

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18

Brooks, Roger A. "Blending two cultures: State legislative auditing and evaluation." New Directions for Evaluation 1996, no. 71 (June 1996): 15–28. http://dx.doi.org/10.1002/ev.1040.

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19

Schwartz, Robert. "Controlling government: Budgeting, evaluation and auditing in Israel." Israel Affairs 8, no. 4 (January 2002): 65–86. http://dx.doi.org/10.1080/13537120208719658.

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20

Schwandt, T. A. "The Politics of Verifying Trustworthiness in Evaluation Auditing." American Journal of Evaluation 10, no. 4 (November 1, 1989): 33–40. http://dx.doi.org/10.1177/109821408901000405.

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21

Greene, Jennifer C. "A case study of evaluation auditing as metaevaluation." Evaluation and Program Planning 15, no. 1 (January 1992): 71–74. http://dx.doi.org/10.1016/0149-7189(92)90063-z.

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22

Herath, Hemantha S. B., and Tejaswini C. Herath. "IT security auditing: A performance evaluation decision model." Decision Support Systems 57 (January 2014): 54–63. http://dx.doi.org/10.1016/j.dss.2013.07.010.

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23

Rizvi, Syed, Jungwoo Ryoo, John Kissell, William Aiken, and Yuhong Liu. "A security evaluation framework for cloud security auditing." Journal of Supercomputing 74, no. 11 (May 2, 2017): 5774–96. http://dx.doi.org/10.1007/s11227-017-2055-1.

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24

Kogan, Alexander, Michael G. Alles, Miklos A. Vasarhelyi, and Jia Wu. "Design and Evaluation of a Continuous Data Level Auditing System." AUDITING: A Journal of Practice & Theory 33, no. 4 (June 1, 2014): 221–45. http://dx.doi.org/10.2308/ajpt-50844.

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SUMMARY: This study develops a framework for a continuous data level auditing system and uses a large sample of procurement data from a major health care provider to simulate an implementation of this framework. In this framework, the first layer monitors compliance with deterministic business process rules and the second layer consists of analytical monitoring of business processes. A distinction is made between exceptions identified by the first layer and anomalies identified by the second one. The unique capability of continuous auditing to investigate (and possibly remediate) the identifie

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25

Rist, Ray C. "Management Accountability: The Signals sent by Auditing and Evaluation." Journal of Public Policy 9, no. 3 (July 1989): 355–69. http://dx.doi.org/10.1017/s0143814x00008503.

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ABSTRACTAuditing and Evaluation are two strategies which governments may use to ascertain if existing policies and programs are being administered as they ought. They provide critical information by which to determine the economy, efficiency, and effectiveness of government action and are the basis for holding accountable those responsible for the government policies and programs. The analysis compares the strengths and weaknesses of auditing and evaluation as means of monitoring accountability. Three types of accountability are discussed. Auditing makes its strongest contributing to manageria

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26

Varanasi, Usha Bala, and B. D. C. N. Prasad. "A Framework for Auditing the Evaluation of Uncertainty for Compliance in Information Systems." Lecture Notes on Software Engineering 3, no. 1 (2015): 40–43. http://dx.doi.org/10.7763/lnse.2015.v3.162.

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27

Hanskamp-Sebregts, Mirelle, Marieke Zegers, Gert P. Westert, Wilma Boeijen, Steven Teerenstra, Petra J. van Gurp, and Hub Wollersheim. "Effects of patient safety auditing in hospital care: results of a mixed-method evaluation (part 1)." International Journal for Quality in Health Care 31, no. 7 (June 15, 2018): 8–15. http://dx.doi.org/10.1093/intqhc/mzy134.

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Abstract Objective To evaluate the effectiveness of internal auditing in hospital care focussed on improving patient safety. Design, Setting and Participants A before-and-after mixed-method evaluation study was carried out in eight departments of a university medical center in the Netherlands. Intervention(s) Internal auditing and feedback focussed on improving patient safety. Main Outcome Measure(s) The effect of internal auditing was assessed 15 months after the audit, using linear mixed models, on the patient, professional, team and departmental levels. The measurement methods were patient

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28

Wang, Xiao Yan, and Shao Yan Fan. "Study on Management Control Auditing on Construction Project." Advanced Materials Research 217-218 (March 2011): 262–67. http://dx.doi.org/10.4028/www.scientific.net/amr.217-218.262.

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Management and auditing of construction project, which is a certain trend of management development of modern construction project, is a new theory in audit practicing of construction project and an effective way to work out at the highest degree the returns on construction project investment, improve construction project management performance levels, avoid at the highest degree redundancy of construction projects and eliminate waste of resources. This essay points out the importance of the use of management auditing in construction projects based on the analysis of disadvantages in conventio

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29

Orchard, Lou X., and Matthew L. Hoag. "Revenue Process Internal Control For Manufacturers: An Evaluation Tool For Independent Auditors And Managers." Journal of Business & Economics Research (JBER) 12, no. 2 (March 29, 2014): 137. http://dx.doi.org/10.19030/jber.v12i2.8527.

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Effective management of the revenue process is critical to the success and long-run viability of any business. The revenue process also entails an elevated risk area for financial reporting fraud (AICPA 2002; Beasley et al., 2010). Accordingly, this important process demands heightened attention from independent auditors and company managers, and internal control activities must be considered as part of the ongoing evaluations of this important area. This paper presents a tool for evaluating internal control objectives and activities pertinent to the revenue process for companies operating in

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30

Krishnamoorthy, Ganesh, Theodore J. Mock, and Mary T. Washington. "A Comparative Evaluation of Belief Revision Models in Auditing." AUDITING: A Journal of Practice & Theory 18, no. 2 (September 1, 1999): 105–27. http://dx.doi.org/10.2308/aud.1999.18.2.105.

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External auditors typically gather audit evidence in a sequential fashion and revise their estimates of likelihood of material misstatements based on the evidence collected. Optimal utilization of audit evidence can help control audit risk and improve audit efficiency and effectiveness. This paper first shows how a typical audit risk assessment and belief revision task can be modeled using four theoretical models of belief revision. Then the descriptive properties of these models are evaluated based on the actual judgments of experienced auditors who assessed the likelihood of error in a task

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31

Dekker, Pieter J., and Frans L. Leeuw. "PROGRAM EVALUATION AND EFFECTIVENESS AUDITING: DEFINITIONS, MODELS AND PRACTICE." Impact Assessment 7, no. 2-3 (September 1989): 113–33. http://dx.doi.org/10.1080/07349165.1989.9726016.

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32

Demetrick, Douglas J. "Molecular Auditing: An Evaluation of Unsuspected Tissue Specimen Misidentification." Archives of Pathology & Laboratory Medicine 142, no. 11 (June 18, 2018): 1407–14. http://dx.doi.org/10.5858/arpa.2017-0374-oa.

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Context.— Specimen misidentification is the most significant error in laboratory medicine, potentially accounting for hundreds of millions of dollars in extra health care expenses and significant morbidity in patient populations in the United States alone. New technology allows the unequivocal documentation of specimen misidentification or contamination; however, the value of this technology currently depends on suspicion of the specimen integrity by a pathologist or other health care worker. Objective.— To test the hypothesis that there is a detectable incidence of unsuspected tissue specimen

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33

Leeuw, Frans L. "Auditing and evaluation: Bridging a gap, worlds to meet?" New Directions for Evaluation 1996, no. 71 (June 1996): 51–60. http://dx.doi.org/10.1002/ev.1042.

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34

Jinguo, Xin, and Wu Yanxia. "The Quantitative Evaluation Method of Low-carbon Economy Auditing." Energy Procedia 5 (2011): 1014–18. http://dx.doi.org/10.1016/j.egypro.2011.03.179.

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35

Hanskamp-Sebregts, Mirelle, Marieke Zegers, Wilma Boeijen, Hub Wollersheim, Petra J. van Gurp, and Gert P. Westert. "Process evaluation of the effects of patient safety auditing in hospital care (part 2)." International Journal for Quality in Health Care 31, no. 6 (August 18, 2018): 433–41. http://dx.doi.org/10.1093/intqhc/mzy173.

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Abstract Objective To identify factors that explain the observed effects of internal auditing on improving patient safety. Design setting and participants A process evaluation study within eight departments of a university medical centre in the Netherlands. Intervention(s) Internal auditing and feedback for improving patient safety in hospital care. Main outcome measure(s) Experiences with patient safety auditing, percentage implemented improvement actions tailored to the audit results and perceived factors that hindered or facilitated the implementation of improvement actions. Results The res

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36

Yasenev, V. N., A. V. Dorozhkin, and A. L. Sochkov. "Draft concept of Information Security Auditing at a university." Accounting. Analysis. Auditing 6, no. 6 (January 25, 2020): 24–33. http://dx.doi.org/10.26794/2408-9303-2019-6-6-24-3.

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The article examines the theoretical and practical basis of auditing the information security of educational institutions. The article gives proposals on the main components of its concept, taking into account the specifics of educational organizations, the article also searches for the ways of ensuring the effective functioning of universities on a considered basis. Proposals have been made to develop a comprehensive concept for the auditing of the information security of the university. The project includes seven components: the objects of auditing; its goals and objectives; the subtype of a

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37

Santos, Carlos, Pedro Sousa, Carla Ferreira, and José Tribolet. "Conceptual Model for Continuous Organizational Auditing with Real Time Analysis and Modern Control Theory." Journal of Emerging Technologies in Accounting 5, no. 1 (January 1, 2008): 37–63. http://dx.doi.org/10.2308/jeta.2008.5.1.37.

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ABSTRACT: The important role that has been played by organizational information systems in the maneuvering of organizations, particularly concerning their capacity to continuously adapt to new challenges using real time response, means that great care must be given to their evaluation and validation. Bearing this in mind, a system which has been evaluated and validated will reassure the stakeholders that the organization is trustworthy. The process of evaluating and validating is one of auditing which, in order to be performed according to good practice, should be based on an internal control

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38

Hegazy, Mohamed, and Myada Tawfik. "Performance measurement systems in auditing firms." Journal of Accounting in Emerging Economies 5, no. 4 (November 2, 2015): 395–423. http://dx.doi.org/10.1108/jaee-04-2012-0014.

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Purpose – The purpose of this paper is to investigate challenges facing auditing firms in designing and measuring their performance and discusses why and how the balance scorecard (BSC) could support the auditing firms overcome such challenges. The paper contributes to the existing literature by identifying the peculiarity of the auditing firms in designing and implementing performance measurement systems including the need for sound and advanced information systems, subjectivity embedded in measuring customer satisfaction, growth and success of the firms and restrictions imposed by regulation

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39

Pîrvuţ, Valentin. "Auditing of the Computerised Information Systems in the Military Organization." Scientific Bulletin 21, no. 1 (June 1, 2016): 36–39. http://dx.doi.org/10.1515/bsaft-2016-0034.

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Abstract An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to cont

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40

Gichuki, Hannah Wangui, and Dr Samson Nyang’au Paul. "Effect of Public Procurement Audit on Performance of State Corporations in Kenya." International Journal of Supply Chain and Logistics 4, no. 2 (October 24, 2020): 104. http://dx.doi.org/10.47941/ijscl.468.

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Purpose: The purpose of the study was to assess the effect of public procurement audit on performance of state corporations in Kenya.Methodology: The study employed a descriptive research design, targeting heads of procurement in state corporations. As a rule of thumb when the population is below 200, a study does a census. The researcher preferred this method because it allowed an in-depth study of the subject. Data was collected using self-administered questionnaires. Pilot study was carried out to establish the validity and reliability of the research instruments. The instruments were desig

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41

Shafie, Farah Ayuni, Dasimah Omar, and Subramaniam Karuppanan. "Environmental Risk Evaluation of a Sanitary Landfill using Life Cycle Analysis Approach." Asian Journal of Environment-Behaviour Studies 3, no. 8 (May 22, 2018): 89–95. http://dx.doi.org/10.21834/aje-bs.v3i8.282.

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An Environmental Impact Assessment (EIA) auditing was carried out at a sanitary landfill in Kuala Langat, Selangor, Malaysia. It was conducted to assess the environmental and health impact of the landfill. The study also includes an environmental risk index and life cycle analysis (LCA) approach to evaluate the facility. The auditing arrives with a conclusion that this facility might pose a hazard to the environment and health if no adequate control measures are taken consistently. Environmental auditing and LCA simulation could become an essential tool in the monitoring of urban planning and

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42

Hu, Kuang-Hua, Wei Jianguo, and Gwo-Hshiung Tzeng. "Risk Factor Assessment Improvement for China’s Cloud Computing Auditing Using a New Hybrid MADM Model." International Journal of Information Technology & Decision Making 16, no. 03 (April 20, 2017): 737–77. http://dx.doi.org/10.1142/s021962201750016x.

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With the rapid growth of modern technology in all facets of trade and industry, traditional auditing systems can no longer meet today’s ever-increasing technological requirements; contemporary auditing is in urgent need of straightforward and quick cloud computing services to meet the needs of auditors. In keeping with current trends, auditors must be provided with the means of using data and auditing information stored in cloud systems for more efficient and elastic auditing. However, the risks involved in cloud computing auditing are widespread and complex. Dimensions should be established,

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43

Mengyan, Gao. "The Cause of Auditing Expectation Gap." Journal of Finance Research 4, no. 2 (November 3, 2020): 51. http://dx.doi.org/10.26549/jfr.v4i2.4963.

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Previous literature show that auditors and the public have different understandings and beliefs about the auditor’s responsibilities. The public’s expectation of statutory audit may exceed the responsibility required by the auditing standard, which leads to the audit expectation gap. Since the 1980s, there are more and more criticisms on statutory auditors especially after the appearance of some auditing fraud such as Enron case in the United States and Maxwell’s case in the United Kingdom. The misunderstanding from the public makes the auditor face more and more challenges. The purpose of thi

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44

El Deeb, Mohamed Samy. "Myth of Performance Evaluation in Auditing Firms- Evidence from Egypt." الفکر المحاسبى 19, no. 4 (October 1, 2015): 36–73. http://dx.doi.org/10.21608/atasu.2015.50236.

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45

Wang, Zenghua. "Constructing evaluation criteria for China's integrated public finance performance auditing." International Journal of Business and Emerging Markets 4, no. 4 (2012): 352. http://dx.doi.org/10.1504/ijbem.2012.049824.

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46

Kleijnen, J. P. C., J. Kriens, H. Timmermans, and H. Wildenberg. "Regression Sampling in Statistical Auditing: A Practical Survey and Evaluation." Statistica Neerlandica 43, no. 4 (December 1989): 193–209. http://dx.doi.org/10.1111/j.1467-9574.1989.tb01262.x.

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47

Shih, Kuang‐Hsun, Hsu‐Feng Hung, and Binshan Lin. "Supplier evaluation model for computer auditing and decision‐making analysis." Kybernetes 38, no. 9 (October 16, 2009): 1439–60. http://dx.doi.org/10.1108/03684920910991469.

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48

Baldauf, Julia, Sabine Graschitz, and Claudia Müller. "A teaching concept for auditing – evaluation of the ILPA case." Accounting Education 29, no. 4 (May 31, 2020): 372–408. http://dx.doi.org/10.1080/09639284.2020.1768568.

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49

BeMiller, Stephen M., Randy Wirtz, and Deborah L. Lindberg. "Sky Scientific, Inc.: An Auditing Minefield." Issues in Accounting Education 24, no. 2 (May 1, 2009): 219–36. http://dx.doi.org/10.2308/iace.2009.24.2.219.

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ABSTRACT: In 1994, Sky Scientific, Inc. dramatically overstated assets and understated expenses in its financial statements. A Securities and Exchange Commission (SEC) investigation into those financial statements led to charges being filed against both the company and its auditors. This case takes a detailed look into the independent audit of Sky's financial statements for the purpose of understanding how the auditors failed to see the extent to which Sky's financial reporting was misleading and to adequately challenge the assertions presented in the financial statements before Sky filed them

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50

Chen, Yong, and Qi Lin. "Reliability Evaluation and Management in Simulation Systems." Advanced Materials Research 791-793 (September 2013): 1180–83. http://dx.doi.org/10.4028/www.scientific.net/amr.791-793.1180.

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This paper discusses reliability evaluation and management in simulation systems. An evaluation methodology is proposed first that can be used to assess the reliability of simulation models, following which evaluation methodology and evaluation procedures are described. As the application of reliability principles has also become a trying management task, reliability management is discussed at length which is divided into four parts: related responsibilities, guidelines, tasks in the life cycle and reliability auditing and pitfalls.

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