Academic literature on the topic 'Auditor externo independente'
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Journal articles on the topic "Auditor externo independente"
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Sari, Dea Nurfika, and Haryanto Haryanto. "ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA." JURNAL AKUNTANSI DAN AUDITING 13, no. 2 (December 1, 2016): 191. http://dx.doi.org/10.14710/jaa.13.2.191-210.
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The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness Keywords: Internal auditor effectiveness, competence of internal auditor, relationship between internal and external auditor, auditee support to internal audit activity, independence of internal auditor.
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Sari, Dea Nurfika, and Haryanto Haryanto. "ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA." JURNAL AKUNTANSI DAN AUDITING 13, no. 2 (December 1, 2016): 191. http://dx.doi.org/10.14710/jaa.v13i2.13871.
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The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness Keywords: Internal auditor effectiveness, competence of internal auditor, relationship between internal and external auditor, auditee support to internal audit activity, independence of internal auditor.
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AlTheebeh, Ziad AbdulHalim, and Hamza Yosuf Abu Qobu. "Some Influential Elements in Improving Effectiveness of External Audit in Jordanian Audit Offices Field Study from the Point of View of External Auditors." Accounting and Finance Research 6, no. 4 (September 1, 2017): 31. http://dx.doi.org/10.5430/afr.v6n4p31.
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This study aims to identify the impact of the elements represented in the criteria of selecting the auditor, auditor's independence, auditor's fees and professional specialization of auditor in improving effectiveness of external audit in Jordanian audit offices from the point of view of external auditors, the researchers adopted the analytical descriptive approach in this study.The most important findings of this study are that there is an existence of a positive impact of the independent study variables (combined and separated) in enhancing the effectiveness of external audit in Jordanian audit offices. This study presented many recommendations, the most important of these are: the auditors should exercise their profession in accordance with professional specialization and the need to provide the necessary legal protection for the external auditor to maintain his independence.
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Lukman, Hendro, and Viviani Harun. "Faktor yang mempengaruhi deteksi kecurangan dalam persepsi auditor eksternal dan auditor internal." Jurnal Akuntansi 22, no. 2 (August 29, 2018): 255. http://dx.doi.org/10.24912/ja.v22i2.351.
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The purpose of this study was to determine the effect of pressure, opportunity and razionalitation (The fraud triangel) to detect fraud on the perception of the external auditor and the internal auditor. This research carried out many acts of fraud in companies in Indonesia although the company has been audited by an independent and the internal auditor function within the company. This study uses primary data by distributing questionnaires to staff public accounting firms and internal auditors in the company. The processing of data using SPSS. The results of this study indicate that pressure, opportunity and razionalization have positive impact on the detection of fraud on the perception of the external auditor and the internal auditor. Therefore, it is suggested for the company to create good governance to minimixe the fraud, and for auditors have to well understanding business and procedure of company
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Lee, Ho Young, Vivek Mande, and Richard Ortman. "The Effect of Audit Committee and Board of Director Independence on Auditor Resignation." AUDITING: A Journal of Practice & Theory 23, no. 2 (September 1, 2004): 131–46. http://dx.doi.org/10.2308/aud.2004.23.2.131.
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This study examines the relationship between audit committee and board independence and auditor resignations. Independent audit committee and board members, who are concerned about incurring legal liability and harming their reputations, support the external auditors in accomplishing their assurance duties. We use a logit model to compare audit committee and board independence between two types of auditor switches: 190 auditor-initiated switches versus 190 matched client-initiated switches during the time period 1996 to 2000. Our results show that audit committee and board of director independence are both negatively associated with the likelihood of an auditor resignation. Our results also show that audit committee independence is positively related to the quality of the firm's successor auditor. This suggests that independent audit committees also play a mitigating role in reducing the negative consequences associated with an auditor resignation.
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Wanadri, Chandra, and Christina Dwi Astuti. "PENGARUH BUDAYA ORGANISASI, ETOS KERJA, INDEPENDENSI AUDITOR, INTEGRITAS AUDITOR DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR." Jurnal Akuntansi Trisakti 2, no. 2 (September 14, 2015): 129. http://dx.doi.org/10.25105/jat.v2i2.4899.
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<p><em>This study aims to determine the effect of Organizational Culture, Work Ethics, Auditor Independence, Integrity Auditor and Understanding of Good Governance on Auditor Performance. The sample used in this study consists of 121 auditors, internal auditors and external auditors are included in Jakarta. Samples were randomly distributed using a purposive sampling method. The method used in this study is a multiple linear regression. This Study show that the results of Auditor Independence can affect auditor performance significantly, because of the significant level of the t test was under 0.05. while the other independent variables, such as Cultural Organization, Work Ethics, Integrity Auditor and understanding of Good Governance, together with the auditor independence joinly affect auditor performance, because the level of the F test is significant in under 0.05. For future research, it is advisable to further expand the sample to be used in research, as well as adding variables that need to be researched and also accompany the respondents in the questionnaire in order to obtain a thorough and accurate answer.</em></p><p><em> </em></p>
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Permatasari, Shintia Intan, Yesi Mutia Basri, and Julita Julita. "Gangguan Independensi, Etika Profesi, dan Kompetensi Auditor Pada Independensi Auditor Internal Pemerintah." Kajian Akuntansi 22, no. 1 (March 31, 2021): 40–65. http://dx.doi.org/10.29313/ka.v22i1.6949.
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ABSTRACT This research is an empirical study which aims to determine the effect of personal disturbances, external disturbances, organizational disturbances, professional ethics, and auditor competence on the auditor’s independence. This research was conducted at the Inspectorat of Pelalawan Regency, Siak Regency, and Meranti Islands Regency. The data used are primary data with a questionnaire as an instrument. The sample of this study was 55 respondents with a saturated sample method, but only 44 (80%) of the responses filled out the questionnaire completely and could be processed. The analytical tool used in this study is multiple regression using the SPSS ver.22.0 program. Based on the analysis and testing of the partial t test hypothesis, it can be concluded that for variables (1) personal disturbance, (2) external disturbance, (3) organizational disturbance, (4) professional ethics and, (5) auditor competence has a significant effect on auditor independence. This study has a contribution in improving auditor independence. The results adjusted R2of the five independent variables together on the pendent variable has the effect of 54,9% and the remaining 45,1% influenced by other factors not examined in this study.Keywords: Personal Disturbance, External Disturbance, Organizational Disturbance, Professional Ethics, Auditor Competence, Auditors’ Independence ABSTRACTPenelitian ini merupakan studi empiris yang bertujuan untuk menguji dan membuktikan pengaruh gangguan pribadi, gangguan eksternal, gangguan organisasi, etika profesi dan kompetensi auditor terhadap independensi auditor. Penelitian ini dilakukan di Inspektorat Kabupaten Pelalawan, Kabupaten Siak dan Kabupaten Kepulauan Meranti. Data yang digunakan adalah data primer dengan kuesioner sebagai instrument. Sampel penelitian ini sebanyak 55 orang responden dengan metode sampel jenuh, namun hanya 44 (80%) responden yang mengisi kuesioner secara lengkap dan dapat diolah. Alat analisis yang digunakan dalam penelitian adalah regresi berganda dengan menggunakan program SPSS ver.22.0. Berdasarkan analisis dan pengujian hipotesis uji t parsial, dapat memperoleh kesimpulan bahwa untuk variabel (1) gangguan pribadi, (2) gangguan eksternal, (3) gangguan organisasi, (4) etika profesi dan, (5) kompetensi auditor berpengaruh signifikan terhadap independensi auditor. Penelitian ini memiliki kontribusi dalam meningkatkan independensi auditor. Hasil Adjusted R2 dari lima variabel independen secara bersama-sama terhadap variabel dependen memiliki pengaruh sebesar 54,9% dan sisanya 45,1% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci : Gangguan Pribadi, Gangguan Eksternal, Gangguan Organisasi, Etika Profesi, Kompetensi Auditor, Independensi Auditor
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Carcello, Joseph V., and Terry L. Neal. "Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports." Accounting Review 78, no. 1 (January 1, 2003): 95–117. http://dx.doi.org/10.2308/accr.2003.78.1.95.
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One important role of audit committees is to protect external auditors from dismissal following the issuance of an unfavorable report. We examine auditor dismissals following new going-concern reports that Big 6 firms issued between 1988 and 1999. Our findings suggest that audit committees with greater independence, greater governance expertise, and lower stockholdings are more effective in shielding auditors from dismissal after the issuance of new going-concern reports. In addition, we find that the relation between audit committee independence and auditor protection from dismissal has grown stronger over time. Finally, independent audit committee members experience a significant increase in turnover rate after auditor dismissals. These findings, coupled with those from Carcello and Neal (2000), suggest that when affiliated directors dominate the audit committee, management often can (1) pressure its auditor to issue an unmodified report despite going-concern issues, and (2) dismiss its auditor if the auditor refuses to issue an unmodified report.
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Bouain, Wided, and Yosr Hrichi. "The Factors of Reinforcing Global Independence of the External Auditor: Case of Tunisian Enterprises." International Journal of Accounting and Financial Reporting 9, no. 1 (January 3, 2019): 51. http://dx.doi.org/10.5296/ijafr.v9i1.13992.
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The global independence of the external auditor is decomposed into real and perceived independence. The aim of this article is to analyze the factors enhancing the global independence of the Tunisian auditor by classifying them as factors related to the auditor, the auditing firm and the audited company. In one hand, our results shows that training, sector specialization and the audit committee reinforce real and perceived auditor’s independence. In fact, the auditor with a higher degree of education is enables to issue an unbiased audit report. The sector specialization guarantees the auditor's ability to be rigorous and independent during the audit assignment. The audit committee which has a legitimate and informative power limits any pressure on auditor’s independence. In addition, the audit tenure has a negative effect on the perceived independence and the voluntary rotation decreases the real independence because managerial pressures can force the auditor to give a favorable opinion on the financial statements and the rotation can affects the auditor's perception of his future fees. We can therefore conclude that achieving a global independence of the auditor is a difficult task because of the ambiguity of the assessment of the real independence of the Tunisian auditor.
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Cho, Moon Kyung. "The effects of human resources in internal audit on external audit pricing decision." Corporate Ownership and Control 15, no. 4-1 (2018): 165–80. http://dx.doi.org/10.22495/cocv15i4c1p4.
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This study presents evidence that external audit fees are negatively and significantly associated with the proportion of general internal auditors. Further, external audit hours are negatively and significantly associated with the proportion of general auditors without affecting external unit audit price. In addition, the results of the data adjusted for firm size suggest that audit fees and audit hours decrease for smaller firms as the proportion of general internal auditor increases. The result implies that both small firms and their external auditors are encouraged to utilize more general internal auditors in performing an external audit. The author finds no evidence that external audit fees are associated with internal auditor expertise or experience. This shows that external auditors are not likely to rely on internal auditors’ professional judgment in performing an external audit due to reduced auditor independence.
Dissertations / Theses on the topic "Auditor externo independente"
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Pei, Ker-Wei. "A Comparative Study of Internal and External Auditors' Judgment of Internal Auditor Independence." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331822/.
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The purpose of this study is to provide empirical evidence relevant to perceptions of internal auditor independence. Specifically, this study investigates how the auditor practitioners (both internal and external auditors) perceive the importance of five selected factors that characterize the organizational settings of an internal audit department. Role theory is the frame of reference used to develop the conceptual model for this study in which the judgment of internal auditor independence is viewed as the role perception of internal auditors. A modified version of the Brunswik's lens model was developed to provide "paramorphic" representation of judgment of independence. The research methodology of this study is based upon a laboratory experiment in which a replicated factorial design was used to elicit the subjects' judgments of independence. The data collected from this experiment were analyzed by three statistical methods: conjoint measurement, multiple regression, and cluster analysis. The major findings follow. First, the five selected factors were not perceived as equally important by the subjects. In general, internal auditor's scope of audit. scope o^ service, and reporting level were perceived as more important than adequacy of organizational support. and formalization of audit policies. Second, the two groups of auditors disagree, significantly, on the relative importance of scope of internal audit service. Third, while large individual differences existed on the relative importance of the five selected factors, the degree of judgment consensus, in general, is high within each auditor group. Fourth, the internal auditor's perceived role conflict and role ambiguity were inversely related to his perceived level of professional autonomy. Finally, the internal auditors' judgments were not notably affected by the perceptions of their own organizational environment. However, as evidenced by the different types of experienced role conflict and ambiguity, the nature of these auditors' environment varied considerably, Given the above findings, the following implications are suggested: First, the organizational settings are critical of internal auditor independence. Improperly structured settings not only affect the perceived independence but also are detrimental to professional autonomy — de facto independence. Second, rule making bodies should provide more explicit guidelines concerning internal audit independence evaluation, particularly, in the area of scope of internal audit service. Third, while the auditor's reporting level is an important factor to independence, it should not be the only consideration. Other factors, such as the ones used in this study, should be also evaluated to avoid misleading results.
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D'Silva, Kenneth E. J. "External auditor independence : selected group perceptions." Thesis, City University London, 1992. http://openaccess.city.ac.uk/7975/.
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The professional independence of external auditors is fundamental to the auditing profession. Thus, it is important that auditors are not only independent in fact, but that they are also seen to be independent - i. e. independent in aPRearance. In that light, it is clear that external auditor independence (EAI) is a perceptual issue. Yet there is a marked lack of empirical research done with a view to determine how users of audited accounts perceive EAI, or to contrast such views with comparable ones held by external auditors themselves. Thus, the major objective of the research is to empirically examine how relevant groups see EAI within specified audit situations. The research examines how three groups of users of audited statements (bankers, credit managers and internal auditors - the user groups) and sets of external auditors (who issue audit reports - the issuer groups), see EAI in circumstances described in specific audit situations. This is the primary context of the empirical research. An appropriate questionnaire was developed and used as the research instrument because of its natural accord with the Brunswick Lens Model approach to perceptual examinations. The facts specified in each of the twenty situations were cues upon which judgement of EAI, was made by judges (the questionnaire respondents). Thus, the empirical chapters consider: 1. Areas of concern with EAI 2. Significant perceptual differences: a) between each user group and the issuer group b) within two sub-groups of the issuer group 3. Possible explanations for differences by examining: a) the dimensions underlying group views of EAI b) the importance attached by groups to EAI cues c) the pattern between bio-data and views on EAI main findings indicate, within an EAI context: 1. Significant differences of perception between the issuer group and each of the three user groups. 2. Generally non-significant differences of perception within the external auditor group. 3. Each group having its own unique set of underlying (factor or dimensional) constructs. 4. The cues (facts) contained in audit environments are of consequence in explaining such group differences. 5. Personal group characteristics (attributes) do not appear to be very helpful in explaining group views.
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Almalhuf, Abdoalhakim Albashir. "Perceptions of Libyan external auditor independence." Thesis, Liverpool John Moores University, 2009. http://researchonline.ljmu.ac.uk/5936/.
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Marx, B., and D. Lubbe. "The role of the audit committee in supporting the external auditor's independence and effectiveness." Journal for New Generation Sciences, Vol 8, Issue 3: Central University of Technology, Free State, Bloemfontein, 2010. http://hdl.handle.net/11462/571.
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Published ArticleThis article discusses the developments and factors that impact on the external audit function, and analyses the role that an effectively functioning audit committee can play in supporting the external auditor's independence and effectiveness. This is done through a literature review of external audit and audit committee developments, and is supported by empirical evidence obtained from assessing the annual reports and from questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that audit committees at the largest listed companies in South Africa are taking responsibility for overseeing the external audit function, but that the disclosure thereof in annual reports was found to be lacking. These findings are of significance as they provide support for the recommendations of King III (effective from 1 March 2010) that all companies should form audit committees and that external audit should be given oversight responsibilities in this regard.
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Silva, Elton Roberto da. "The challenges faced by the external audit industry in Brazil: an exploratory study." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/14957.
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Submitted by Elton Silva (auditorelton@gmail.com) on 2015-11-30T15:47:48Z
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The auditing role in the contemporaneous business environment, and increasing interest in and demand for governance and transparency, has become an element even more important to the society, as a whole, in order to build solid basis to the development of businesses and generation of wealth through technical knowledge, independence, transparency, credibility, and ethics. Nevertheless, the external financial audit industry in the world and also particularly in Brazil has faced several challenges which threaten its success and evolution. In this sense, since the external audit industry in Brazil has been immersed in a deep crisis with features that are explored through this study, allow me to create an analogy over this study saying that the external financial audit industry is like a sick person with a chronic disease, but the disease has not yet been diagnosed and the person has been dealing with the isolated symptoms. This person, the external audit industry, has struggled with this disease for many years and it is getting worse. It is fundamental to highlight that the challenges faced by the external audit industry in Brazil, ultimately, have not harmed the industry only, but they also materialize themselves as chronic issues for the corporate governance and the capital markets since they harm every interested party. In my point of view, the hardest affected are the investors or shareholders whose interest the independent auditor’s work seeks to preserve. Therefore, the purpose of this study is to have a picture of the challenges faced by the external audit industry in Brazil and understand those challenges as a requirement to analyze the potential alternatives to solve them or, analogically, to diagnose this disease. The research purpose is to map and identify the challenges faced by the external audit industry in Brazil based on the understanding of professionals seasoned in the area. Those challenges are mapped and understood through a methodological approach, a questionnaire answered by auditors with experience in the Brazilian auditing market. The challenges were preliminarily listed based on over 16 years of experience of the author in the area of auditing and financial and accounting services, discussions and interviews about the topic with seasoned professionals, and analyses of pieces of news, publications and academic studies. The questionnaire was used in order to validate the challenges, observations, perspectives, and perceptions gathered through those resources. Despite of the fact that the study is highly relevant, it was not found, through my research, other analyses on this topic with a similar approach which is intended by this study. It looks like the external audit industry in Brazil has walked through these new age dealing with problems on a daily basis and the real challenges of the industry may be concealed by the economic conditions in Brazil and other explanations. As in any problematic scenario, in which a critical analysis is needed, having an accurate picture and understanding of the challenges is a crucial step to start exploring alternatives to address them.
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Rezera, Evandro Luis. "Avaliação da eficácia dos trabalhos de Auditoria Independente no Brasil, por profissionais de empresas de capital aberto." Pontifícia Universidade Católica de São Paulo, 2007. https://tede2.pucsp.br/handle/handle/1681.
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Previous issue date: 2007-12-14Trust is the main product it is expected from the auditor s work, because it provides credibility to its report and, consequently, to the audited financial statements. In addition to high ethical standards and technical expertise inherent to its reviewer role, the external auditor, in order to generate the expected trust, depends on the perception society has in relation to auditor s ethical and technical attributes. Aiming to obtain the perception from the professionals that work fo private companies and that are directly involved with the external auditor s work, it was reviewed the bibliography considered relevant on auditing and concerning subjects, in Brazil and abroad, especially ethics, fraud, independence and factors that potentially affet the auditing quality. 28 companies participated in this analysis, through the perceptions obtained from 28 executives that work for such companies. The data was collected through a questionnaire applied between April and May 2007. The main results of this analysis comprise the classification of the external auditors as the less responsible agent for identify relevant fraud in an audited entity, compared to other four agents, and the attribute of the grade 4 to the auditor, in a scale ranging from 1 to 5, in relation to its efficacy to identify relevant frauds and errors that affet the financial statements. The main conclusions of this work are that the auditing clients do not exaggerate the responsibility of the auditor to detect relevant frauds and errors to the financial statements, and believe the auditors are efficient to identify such frauds and errors. In addition, this work identified certain areas of concern to the auditor, that may support a thorough understanding of the current situation of the profession and its future challenges
Confiança é o principal produto que se espera do trabalho do auditor, porque confere credibilidade ao seu relatório e, conseqüentemente, às demonstrações financeiras das entidades auditadas. Além do atendimento a elevados padrões éticos e da necessária capacidade técnica inerente ao papel de revisor, o auditor independente, para gerar a confiança esperada, depende da percepção da sociedade em relação aos seus atributos éticos e técnicos. Com o objetivo de captar a percepção dos profissionais que atuam em empresas de capital aberto e que estão diretamente envolvidos com o trabalho do auditor independente, revisou-se a bibliografia considerada relevante sobre auditoria e temas afins, tanto no Brasil quanto no exterior, especialmente ética, fraude, independência e fatores com potencial de afetar a qualidade dos trabalhos de auditoria. Participaram do estudo final 28 companhias, através das respostas de 28 executivos. A coleta de dados foi realizada com a aplicação de questionário respondido pelos participantes no período de Abril a Maio de 2007. Os principais resultados obtidos foram a classificação do auditor independente como o menos responsável, em uma lista de cinco agentes, pela identificação de fraudes relevantes numa entidade, e sua avaliação com o conceito 4 (tanto agregando os resultados pela media aritmética, quanto pela mediana), numa escala de 1 a 5, quanto à sua eficácia em identificar fraudes e erros relevantes às demostrações financeiras. As principais conclusões desse trabalho foram que os clientes de auditoria não superavaliam a responsabilidade do auditor quanto à detecção de fraudes que afetem de forma relevante as demonstrações financeiras, e tampouco julgam que os auditores não são eficazes na identificação de erros e fraudes. Ainda, o trabalho identificou certas áreas de atenção para o auditor, que podem auxiliar no entendimento da situação atual da profissão e dos seus desafios futuros
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Engdahl, Ebba, and der Bilt Jacqueline van. "Kommunal revision : Den outforskade relationen mellan förtroendevalda och externa revisorer." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18373.
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Inom den kommunala revisionen samarbetar förtroendevalda och externa revisorer för att tillsammans genomföra en granskning av kommunens räkenskaper och förvaltning. Kommunfullmäktige utser politiskt utvalda förtroendevalda revisorer och de ska enligt kommunallagen biträdas av externa revisorer för att kunna fullgöra sitt uppdrag utifrån god revisionssed. Majoriteten av kommunerna i Skåne väljer att upphandla en extern revisionsbyrå på marknaden, där PwC, KPMG samt EY tillhörande the Big 4 konkurrerar om att bli upphandlade. Relationen mellan de externa och förtroendevalda revisorerna är outforskad och syftet med uppsatsen är att undersöka relationen mellan de förtroendevalda revisorerna och de externa revisorerna, och vidare granska hur samarbetet fungerar och för vem revisionen skapar värde. Tre kommuner i Skåne har medverkat i uppsatsen där tre förtroendevalda samt fyra externa revisorer från kommunernas upphandlade revisionsbyrå intervjuats. Utifrån studiens empiriska material har tre aspekter av relationen identifierats: relationens uppkomst, relationens utformning samt relationens slutliga framställning. Relationen uppstår efter en upphandlingsprocess där relationens utformning bland annat influeras av de fem elementen reliance, competence, independence, earlier work performancesamt trust. De förtroendevalda revisorerna måste uppleva en tillit till det arbete som de externa revisorerna utför eftersom de externa framställer underlag, rapporter och revisionsberättelsen åt de förtroendevaldas vägnar. Competence, independence, earlier work performancehar en inverkan på graden av upplevd relianceoch trustär ett element som är av stor vikt för ett effektivt samarbete och revisionskvalitén. Relationens slutliga framställning är en revisionsberättelse som är tänkt att bidra som underlag till kommunfullmäktige och skapa värde för allmänheten.The municipal audit system in Sweden consists of political appointed and external auditors that together audit the municipality's accounts and management. The municipal council elects politically appointed auditors, which are assisted by external auditors in order to fulfill their assignment according to the Swedish municipal law. The majority of the municipalities acquire external auditors from PwC, KPMG or EY. The relationship between the political and the external auditors is unexplored and the purpose of this thesis is to investigate the relationship between the political and the external auditors, and examine how the cooperation works and to whom the audit system creates value for. Three political auditors and four external auditors from three municipalities were interviewed. Based on the empirical material, three aspects of the relationship have been identified: the origin of the relation, the relationship's configuration and the relationship's final output. The relationship begins when the municipality selects an external audit firm. The relationship's configuration is influenced by five elements: reliance, competence, independence, earlier work performance and trust. The political auditors experience a high level of confidence in the work made by the external auditors, as the external auditors construct the audit reports on behalf of the political auditors. Competence, independence and earlier work performance have an impact on the extent of reliance and trust is of great importance for an effective collaboration. The output of the relationship is an audit report that is intended to be of value for both the council and the public.
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Braunbeck, Guillermo Oscar. "Determinantes da qualidade das auditorias independentes no Brasil." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-04112010-161444/.
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O propósito deste estudo é investigar os potenciais determinantes da qualidade das auditorias no Brasil. Seus determinantes foram definidos a partir da abordagem teórica oferecida pelo modelo de Arruñada (1997), expandido na dimensão de competência profissional dos auditores. Adicionalmente, no sentido de se testar, empiricamente, os determinantes da qualidade das auditorias realizadas nas empresas listadas na Bovespa no período de 1998 a 2008, um construto inédito (o Índice de Qualidade das Auditorias IQUA) foi desenvolvido. Os resultados alcançados sugeriram que a qualidade das auditorias é inferior quanto maior o conflito de agência entre controladores e não controladores e quanto maior o tempo de relacionamento contínuo entre o auditor e a entidade auditada. Adicionalmente, as evidências empíricas coletadas indicaram que as firmas de auditoria chamadas de Big-N, bem como os auditores especialistas nos segmentos de indústria de seus clientes, oferecem serviços de maior qualidade.The aim of this research is to investigate the potential determinants of audit quality in Brazil. Such determinants were defined by using the theoretical perspective of Arruñadas (1997) model, expanded in the dimension of auditors professional competence. Furthermore, in order to empirically test the determinants of audit quality for Brazilian listed companies between 1998 and 2008, an original construct (Audit Quality Index IQUA) has been developed. Results from such tests suggest that audit quality is lower when agency conflicts between controlling and non-controlling shareholders are higher and when auditors tenure is higher. Moreover, evidence obtained from empirical testing indicated that the so-called Big-N audit firms, as well as specialized auditors, offer higher quality audit services to their clients.
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Ferreira, Felipe Ramos. "Os efeitos da auditoria independente (externa) sobre a manipulação da informação contábil por parte das OPS brasileiras." reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/11245.
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A presente pesquisa busca investigar se a auditoria externa (independente) minimiza a propensão à manipulação das informações contábeis - MIC (medidas pelas acumulações discricionárias correntes) por parte das operadoras de plano privado de assistência à saúde, no que tange às informações econômico-financeiras divulgadas à Agência Nacional de Saúde Suplementar. Após revisão bibliográfica sobre qualidade da informação contábil, auditoria e mercado de saúde suplementar, promoveu-se uma pesquisa empírica com informações prestadas à ANS pelas OPS relativas ao período de 2004 a 2006. Para verificar se há diferença significativa no nível de acumulações discricionárias correntes, medidas pelo modelo AWCA e Jones Modificado (1995), entre as informações auditadas (quarto trimestre de cada ano) e as informações nãoauditadas (três primeiros trimestres de cada ano) para as mesmas empresas foi aplicado o teste não-paramétrico de Mann-Whitney. Os resultados indicam que não existem diferenças estatísticas significativas na propensão à manipulação entre as informações contábeis auditadas e não-auditadas, pelo menos no que tange às informações de 2004 a 2006 prestadas pelas OPS à ANS. Adicionalmente, também foram testadas as influências do tipo de modalidade, porte da firma e situação apresentada do patrimônio líquido sobre as acumulações discricionárias correntes. Observou-se que essas três variáveis influenciam em maior ou menor grau na manipulação da informação contábil gerada pelas OPS à ANS. Neste contexto, as seguintes características sobre a maior propensão a MIC foram diagnosticadas: Cooperativa Odontológica e a Medicina de Grupo (Modalidade); Pequeno (Porte da Firma); e Passivo a Descoberto ou PL Próximo de Zero (Situação do Patrimônio Líquido). Ao passo que as características relacionadas à menor propensão de MIC foram: Cooperativa Médica e Filantropia (Modalidade); Médio e Grande (Porte da Firma); Patrimônio Líquido Favorável (Situação do Patrimônio Líquido).
This research aims to investigate whether the external (independent) audit minimizes the propensity for manipulation of accounting information (measured by discretionary current accruals) by health maintenance organizations (OPS), in regard to financial information disclosed to the Brazilian Health Care Agency (ANS). Based on a literature review of external audit, manipulation of accounting information and health care industry we developed an empirical research to information provided by OPS to the ANS for the period 2004 to 2006. To test for significant differences in the level of discretionary current accruals, measured by AWCA model and modified Jones (1995), we compared the quality of audited information (fourth quarter of each year) with the quality of non-audited information (the first three quarters of each year) from the same companies. This difference was investigated by the nonparametric Mann-Whitney test. The results indicate that there are no statistically significant differences in the propensity to manipulation of accounting information between audited and non-audited financial reports, at least in relation to information from 2004 to 2006 provided by OPS to the ANS. In addition, there were also tested the influence of type of procedure, size of firm and the situation presented in shareholders' equity on the discretionary current accruals. It was observed that these three variables influence a greater or lesser degree in the manipulation of accounting information generated by the OPS to the ANS. In this context, the following features on the more likely the MIC were diagnosed: Cooperative Dental and Medical Group (Type of Procedure); Small (Size of Firm); and Negative Equity or close to zero (Situation Presented in Shareholders’ Equity). On the other hand, the main features that are less likely to MIC were: Cooperative Medical and Philanthropy (Type of Procedure); Medium and large (Size of Firm); and Equity Favorable (Situation Presented in Shareholders’ equity).
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Drake, Hannine. "The legal regulation of the external company auditor in Post-Enron South Africa." Thesis, Stellenbosch : University of Stellenbosch, 2009. http://hdl.handle.net/10019.1/2301.
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Thesis (LLM (Mercantile Law))--University of Stellenbosch, 2009.The worldwide increase of corporate failures on the scale of Enron and WorldCom has sparked a renewed international trend of corporate governance review. With the external company auditor blamed at least in part for many corporate failures, corporate governance reform also necessitates a review of the statutory regulation of the company auditor. In particular, the lack of auditor independence when auditing clients has been under the legislator’s spotlight. The problems associated with unregulated or poorly regulated auditors are well illustrated by the activities of auditing giant Arthur Andersen. In the US, the Sarbanes-Oxley Act has been promulgated in reaction to corporate failures, imposing many new legislative restrictions on the auditor. The UK has a more tempered, selfregulatory approach. South Africa, following international trends with its recently promulgated Auditing Profession Act and Corporate Laws Amendment Act, has also greatly increased the regulation of auditor independence. The question is now whether these new restrictions in the wake of corporate failures have been the right approach with which to prevent future failures and to provide adequate protection to shareholders. Although the general legislative increase in auditor awareness is welcomed, the efficacy of several provisions in South African legislation can be questioned. Widespread reform has taken place in the appointment and remuneration of the auditor, which now has to be independently determined by the audit committee. In particular, South Africa’s new regulation of non-audit services, and the lack of refined regulation on compulsory auditor rotation as well as the cross-employment of auditors by clients, needs a critical discussion. It is submitted that the discretion of a well-regulated audit committee, combined with increased disclosure and transparency, should be enough to regulate most of the key aspects of auditor independence. Care should be taken to not overlegislate in haste to reform. South Africa needs a flexible and customised approach in this regard.
Books on the topic "Auditor externo independente"
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Shahin, Ibrahim O. The appearance of external auditors' independence: A comparative behavioural study. [s.l.]: [s.n.], 1988.
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Md. Ali, Azham. The political economy of external auditing in Malaysia 1957 - 1997. UUM Press, 1999. http://dx.doi.org/10.32890/9839559656.
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This work investigates the role and contribution of external auditing as practiced in Malaysian society in the first 40 years since independence in 1957.It applies the political economic approach, which emphasises the social relations aspects of professional activity rather than economic forces alone.The political economic approach is applied by utilising an enlarged exogenous framework of processual change analysis.This particular interpretive framework views external auditing in Malaysia over the forty year period (1957-1997) as an open, dynamic social system comprising two pattern transformations.The study focuses specifically on the historical development of, and environment influences on the countrys audit practice and provides insights into the operational form of contemporary audit practice and the historical, social, economic and political determinants of that form.The writer extrapolates that in all probability, the future of auditing in Malaysia will continue to be constrained by unresolved problems; audit in Malaysia seems to be case of the triumph of hope over experience.
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Charles M, Fombad. Part IV Independent Constitutional Institutions, 14 The Role of Emerging Hybrid Institutions of Accountability in the Separation of Powers Scheme in Africa. Oxford University Press, 2016. http://dx.doi.org/10.1093/law/9780198759799.003.0015.
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This chapter discusses hybrid institutions of accountability: bodies such as Auditors-General and election commissions. Such bodies have long existed around the world, but they have traditionally been created by legislation. A number of recent African constitutions have begun to extend them formal constitutional status. The chapter assesses the extent to which these institutions can contribute towards checking against abuses of powers, enhancing accountability, and strengthening constitutionalism. It argues that the emergence of these institutions, far from demonstrating the failure of separation of powers in checking and controlling abuse of powers may well mark an important stage in the doctrine’s evolution and adaptation to the realities of modern constitutionalism. However, for these institutions to succeed, more efforts have to be made in their design to prevent them from being rendered ineffective.
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Ray, Sumantra (Shumone), Sue Fitzpatrick, Rajna Golubic, Susan Fisher, and Sarah Gibbings, eds. Audits and inspections. Oxford University Press, 2016. http://dx.doi.org/10.1093/med/9780199608478.003.0024.
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Audits and inspections are a vital and well recognised part of the clinical trial process. The requirement for quality data is recognised by everyone who works in clinical research. The ability to maintain accuracy and quality throughout a clinical trial is a dynamic process which involves both ongoing quality control (QC) steps and systematic and independent quality assurance (QA). This chapter starts by outlining the comparison between QC and QA and how these important processes form part of a Quality Management System (QMS) for an organisation. Additionally, we cannot begin to start discussing aspects of quality in clinical research without thinking about Good Clinical Practice (GCP) and this is frequently referenced throughout the chapter. Establishing a QA Unit, especially in the healthcare environment can be daunting. There always seems to be so many priorities and there are often pressures from within the organisation or from other teams for your help and support. It is important to allocate resources carefully to ensure the QA Unit is effective. By having an effective Quality Management System and a QA programme of effectual audits means that a range of possible risks may be prevented. Study-specific audits looking particularly at site audits are discussed as well as a systems based approach which is more common in larger QA Units. The audit process is reviewed in detail for both internal and external audits. Finally, inspection preparation, the inspection process and a detailed comparison of EMA, FDA and MHRA regulations used by inspectors is presented.
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Rees, James, Marco Pomati, and Elke Heins, eds. Social Policy Review 32. Policy Press, 2020. http://dx.doi.org/10.1332/policypress/9781447341666.001.0001.
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This book presents an up-to-date and diverse review of the best in social policy scholarship over the past year. The book considers current issues and critical debates in the UK and the international social policy field. It contains vital research on race in social policy higher education and analyses how welfare states and policies address the economic and social hardship of young people. The chapters consider the impacts of austerity on the welfare state, homelessness, libraries and other social policy areas. The book begins by asking what are the pressing racial inequalities in contemporary British society and to what extent is social policy as a discipline equipped to analyse and respond to them. It then discusses the key analysis and messages from the Social Policy Association (SPA) race audit, looking at the challenges facing the discipline, and moves on to examine the experience and views of young British Muslim women in Sunderland. Attention is given to the ‘othering’ of migrants, family welfare resources on young people's transition to economic independence, youths' labour market trajectories in Sweden, innaccessibility to community youth justice in England and Wales, benefits entitlement of different UK families, and the book concludes with the final chapters focussing on the impacts of austerity.
Book chapters on the topic "Auditor externo independente"
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Flynn, Leo. "Article 286 TFEU." In The EU Treaties and the Charter of Fundamental Rights. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198759393.003.428.
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Article 247 EC The Members of the Court of Auditors shall be chosen from among persons who belong or have belonged in their respective States to external audit bodies or who are especially qualified for this office. Their independence must be beyond doubt.
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Kennedy, Tom. "The Court Of Auditors." In Oxford Principles Of European Union Law: The European Union Legal Order: Volume I. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780199533770.003.0023.
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Since taking up its duties on the entry into force of the Treaty of Brussels in 1977, the role of the Court of Auditors (ECA) has been to act as an independent external auditor and to verify that EU revenue is correctly raised and accounted for in full and to check that expenditure has been incurred lawfully and, similarly, is correctly accounted for and has secured value for money. In its Ismeri judgment (1999), the Court of First Instance stated that the Court of Auditors’ task was, in particular, ‘to check how the Commission manages the resources of the [EU] funds. [It] establishes what the situation is and also formulates recommendations in order to optimize management of the financial resources’.
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Noussi, Katharina. "Supreme Audit Institutions as Accountability Arrangements ‑ Why Independent External Public Auditing Thrives in Some Countries and Fails in Others." In Supreme Audit Institutions, 91–131. Nomos, 2013. http://dx.doi.org/10.5771/9783845251851-91.
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Marques, Rui Pedro. "Continuous Assurance and Business Compliance in Enterprise Information Systems." In Advances in Business Information Systems and Analytics, 99–119. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2382-6.ch005.
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The increase of reliability and compliance of business processes is currently a major concern of organizations which simultaneously intend to achieve their organizational objectives and be compliant with external regulations. Thus, organizations are frequently looking for methods, tools and solutions which enable them to improve business compliance, and reduce the likelihood of situations that may jeopardize their operational performance and corporate image. This chapter aims to bring together a set of results and conclusions from a research project whose purpose was to conceptualize and validate an innovative solution which simultaneously monitors and audits organizational transactions executed in Enterprise Information Systems. A prototype was developed and deployed in a near-real environment. From the results, we conclude that the prototype offers Continuous Assurance services and is applicable to any organizational transaction, regardless of its type, dimension, business area or even its information system support technology. This independence is guaranteed by the abstraction level of an ontological model which is used to represent the organizational transaction we intend to monitor and audit. A case study enabled us to confirm the feasibility and effectiveness of the proposal in business compliance.
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Peter T, Muchlinski. "Part II Economic Regulation, 9 Corporate Governance and Disclosure." In Multinational Enterprises and the Law. Oxford University Press, 2021. http://dx.doi.org/10.1093/law/9780198824138.003.0009.
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This chapter describes corporate governance and disclosure in multinational enterprises (MNEs). Corporate governance is the system of rules and practices by which the corporation is directed and controlled. It is a multifaceted concept, emerging from divergent views over the corporation’s legitimate objectives and complex interactions between corporate behaviour and national cultural and social influences. Accordingly, MNE affiliates will encounter divergent corporate governance principles in their countries of operation. Corporate governance, influenced by economic globalization, appears to be moving towards a rough, and imperfect, consensus based on variants of the ‘enlightened shareholder value’ model. The chapter then focuses on the key issue of how to make the corporation accountable. Adequate corporate disclosure, based on corporate reports and independently audited accounts, remains ‘the bed-rock of company law’. The chapter considers developments in disclosure and accounting requirements, alongside accountability enhancing internal corporate governance structures. It assesses external accountability and oversight, including through regulatory bodies and professional standard setting agencies, as well as disclosure and accounting practices.
Conference papers on the topic "Auditor externo independente"
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Dose, Thies, and Gunar Kachel. "Business-Oriented Reserves and Resource Management - Experiences from a Merger." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206322-ms.
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Abstract In May 2019, the merger between Wintershall GmbH and DEA Deutsche Erdoel AG was closed, which was the start of Wintershall Dea.This paper provides detailed insight into managing reserves and resource information during this merger. After merger, three resource management activities required attention: (i) combining existing resources reporting, (ii) defining a lean but effective resources management and control system, and (iii) ensuring readiness for Initial Public Offering (IPO) by establishing an external independent evaluation of resources ("external resource audit"). This paper describes objectives, challenges and solutions on reserves and resources reporting of the new company. The merged reserves and resources database of the previous year's reports had to consider audits from two different reporting systems in parallel to four different external auditors.With priorities defined by status of external auditing, operatorship and asset share a common database was derived and could immediately be used for financial transactions such as the issuance of an inaugural bond. The new system for internal reporting of petroleum resources provides a fit-for-purpose approach, such as a consistent interpretation of commerciality criteria or definition of resources sub-classes.Particular attention was paid to synergies with respect to business planning, strategic portfolio analysis, and a link to technology & innovation. By defining specific attributes and sub-processes, the portfolio can be analyzed systematically. This provides additional insights and ensures synergies with business planning, strategic planning as well as internal technology initiatives. A systematic resource control system is defined focusing on internal review, external and internal audits as well as synergetic use of project reviews. Moreover, a feedback loop for continuous improvement of reservoir management allows attending to important audit observations. The external resource audit to ensure IPO readiness was structured to assign tasks for head office, business units and auditing company.The sequence of events from introduction to assets to reconciliation of differences between auditor and company was set-up, executed and monitored.Focus was on the definition of a structured but agile approach for external independent evaluation of all reserves and contingent resources.
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Singh, Surya P. N., and Kenneth J. Waldron. "GL-Link: A Novel Telerobotics-Based Platform Supporting Distributed Mechatronic Research Via the Internet." In ASME 2003 International Mechanical Engineering Congress and Exposition. ASMEDC, 2003. http://dx.doi.org/10.1115/imece2003-42093.
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Mechatronics and robotics research efforts of large complexity are increasingly interdisciplinary involving collaboration between software, hardware, controls, and scientific teams. Traditionally, the level of integration has either required repeated site-visits or location of the teams at a common site. As the teams become increasingly diverse and disperse, there is a need for distributed operations platform that not only facilitates smooth communications, but also allows for remote experimentation and control of a common robot or device. By separating the principal design functions, a modular communications platform was developed to support the distance learning and experimental requirements of ambitious mechatronic development projects. This separation results in a modular system that is scalable and customizable to the particular conditions governing an experiment. The platform leverages off-the-shelf hardware and software and the presence of Internet connectivity. Where possible, open-source options were used to make the platform extensible to a variety of platforms and applications. The system is modular and consists of: a video observation/conferencing module, a file-transfer module, and a robot teleoperation module. This allowed multiple teams to test the operation of a robot independently and asynchronously without corrupting the work being conducted by another team member. It also allowed for new forms of interaction and reduced the need for travel between the multiple geographically-distributed research teams. Novel features of this work include a modular multiplatform architecture and an integration of basic telerobotics principles to extend PC-based collaboration/conferencing technologies from a basic communications platform to a means for supporting multi-site (robotics) research experiments. This paper describes the design considerations and evaluations associated with the development of the Great Little Inter link (GL-Link) architecture. This platform was motivated by robotics research ongoing between Stanford and Ohio State Universities. The platform was tested over several months as part of the design of a high-speed quadruped robot. Results from this trial highlight the impact of highly sensitive audio and video inputs and show the need for robustness to bandwidth fluctuations.
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Alema´n, Miguel A´ngel, Ramiro Bermeo, Andre´s Mendiza´bal, and Wong Loon. "Successful Social Environmental Management Model, Implemented in Ecuador to Overcome Impacts From a Heavy Crude Oil Spill." In 2010 8th International Pipeline Conference. ASMEDC, 2010. http://dx.doi.org/10.1115/ipc2010-31179.
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On February 25, 2009, OCP Ecuador S.A. faced its first incident; an oil spill consisting of 11,700 barrels of heavy crude oil in an area of high biodiversity in eastern Ecuador. An earth movement caused stress in the pipeline causing its breakage. The temporarily impacted area covered 30 hectares of soil and gravel along 180 kilometers of three rivers that form the high watershed of the Amazon River; these rivers are the Santa Rosa, Quijos and the Coca. During the emergency, while workers rallied to contain the spill and clean the affected area, other workers took safety precautions regarding the health of the inhabitants of the area. Consequently, 1,258 residents from the Gonzalo Pizarro and Orellana cantons received medical assistance in order to rule out patients with pathologies related to the oil spill. OCP executed a joint effort with the Emergency Operations Committee (COE) stationed in Coca in order to supply water for the citizens that reside in the affected area. OCP responded to the requirements claimed by residents, all of which were approved by the COE. Communities affected by the event participated in cleaning efforts through the creation of temporary jobs for them. OCP strictly adhered to the regulations passed by the Ministry of the Environment and those of internationally accepted best practices for these types of events. The media and the citizenry were kept continuously abreast of developments. In addition, all corresponding works and reliability tests were performed on March 4 in order to restart pumping activities. On September 30th, 2009, and following a rigorous process of cleaning and remediation (L&Rr—in Spanish) activities, all tasks were completed in all affected areas prior to an inspection and a walking tour of the area performed by governmental authorities, community members and independent observers. For the collective benefit of affected communities, the environment and OCP, local authorities and international auditors recognized the model established during the event. OCP created a taskforce charged with the execution of the Environmental Remediation Program (PRA—in Spanish) and environmental authorities prepared and approved this program. The Environmental Remediation Taskforce (UPRA) covered the following aspects related to the incident: legal, environmental, cleaning and remediation technical aspects, as well as social, environmental, financial, insurance, internal and external communication aspects, along with a rigorous oversight of contractors. The model implemented is the first of its kind deployed in Ecuador. National and international regulations in force validated the methodology used to remediate the soil, riverbanks and surface water contaminated with the oil caused by the incident. The application of this methodology, aptly deployed in response to the distress situation present at the various affected areas, allowed a reduction in a short period, of the total hydrocarbon concentrations established in the environmental standard, to equal or lower values than those previously indicated for sensitive ecosystems. OCP developed and implemented a technical, environmental and economic matrix that allowed the Company to choose and justify the remediation methods used in affected areas.
Reports on the topic "Auditor externo independente"
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Phillips, Jake. Understanding the impact of inspection on probation. Sheffield Hallam University, 2021. http://dx.doi.org/10.7190/shu.hkcij.05.2021.
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This research sought to understand the impact of probation inspection on probation policy, practice and practitioners. This important but neglected area of study has significant ramifications because the Her Majesty’s Inspectorate of Probation has considerable power to influence policy through its inspection regime and research activities. The study utilised a mixed methodological approach comprising observations of inspections and interviews with people who work in probation, the Inspectorate and external stakeholders. In total, 77 people were interviewed or took part in focus groups. Probation practitioners, managers and leaders were interviewed in the weeks after an inspection to find out how they experienced the process of inspection. Staff at HMI Probation were interviewed to understand what inspection is for and how it works. External stakeholders representing people from the voluntary sector, politics and other non-departmental bodies were interviewed to find out how they used the work of inspection in their own roles. Finally, leaders within the National Probation Service and Her Majesty’s Prisons and Probation Service were interviewed to see how inspection impacts on policy more broadly. The data were analysed thematically with five key themes being identified. Overall, participants were positive about the way inspection is carried out in the field of probation. The main findings are: 1. Inspection places a burden on practitioners and organisations. Practitioners talked about the anxiety that a looming inspection created and how management teams created additional pressures which were hard to cope with on top of already high workloads. Staff responsible for managing the inspection and with leadership positions talked about the amount of time the process of inspection took up. Importantly, inspection was seen to take people away from their day jobs and meant other priorities were side-lined, even if temporarily. However, the case interviews that practitioners take part in were seen as incredibly valuable exercises which gave staff the opportunity to reflect on their practice and receive positive feedback and validation for their work. 2. Providers said that the findings and conclusions from inspections were often accurate and, to some extent, unsurprising. However, they sometimes find it difficult to implement recommendations due to reports failing to take context into account. Negative reports have a serious impact on staff morale, especially for CRCs and there was concern about the impact of negative findings on a provider’s reputation. 3. External stakeholders value the work of the Inspectorate. The Inspectorate is seen to generate highly valid and meaningful data which stakeholders can use in their own roles. This can include pushing for policy reform or holding government to account from different perspectives. In particular, thematic inspections were seen to be useful here. 4. The regulatory landscape in probation is complex with an array of actors working to hold providers to account. When compared to other forms of regulation such as audit or contract management the Inspectorate was perceived positively due to its methodological approach as well as the way it reflects the values of probation itself. 5. Overall, the inspectorate appears to garner considerable legitimacy from those it inspects. This should, in theory, support the way it can impact on policy and practice. There are some areas for development here though such as more engagement with service users. While recognising that the Inspectorate has made a concerted effort to do this in the last two years participants all felt that more needs to be done to increase that trust between the inspectorate and service users. Overall, the Inspectorate was seen to be independent and 3 impartial although this belief was less prevalent amongst people in CRCs who argued that the Inspectorate has been biased towards supporting its own arguments around reversing the now failed policy of Transforming Rehabilitation. There was some debate amongst participants about how the Inspectorate could, or should, enforce compliance with its recommendations although most people were happy with the primarily relational way of encouraging compliance with sanctions for non-compliance being considered relatively unnecessary. To conclude, the work of the Inspectorate has a significant impact on probation policy, practice and practitioners. The majority of participants were positive about the process of inspection and the Inspectorate more broadly, notwithstanding some of the issues raised in the findings. There are some developments which the Inspectorate could consider to reduce the burden inspection places on providers and practitioners and enhance its impact such as amending the frequency of inspection, improving the feedback given to practitioners and providing more localised feedback, and working to reduce or limit perceptions of bias amongst people in CRCs. The Inspectorate could also do more to capture the impact it has on providers and practitioners – both positive and negative - through existing procedures that are in place such as post-case interview surveys and tracking the implementation of recommendations.