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Journal articles on the topic 'Control and audit'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Sarsengali Xalmuratovich, Bayjanov, and Utegenova Sarbinaz Turdimuratovna. "AUDIT QUALITY CONTROL: METHODS OF EXTERNAL QUALITY CONTROL OF AUDIT WORK." International Journal of Business, Law, and Education 2, no. 2 (2021): 58–62. http://dx.doi.org/10.56442/ijble.v2i2.18.

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The article states that audit of financial statements is a necessary and important tool for the economy development, the results of external quality control of audit work in audit companies shows that timeliness and necessity of making these decisions depend on the quality of audits. The existing theories of classification of subjects of audit quality control show that 3 parts: government (financial ministry), audit public associations and audit companies must work together, also time by time they should do external quality control of audit work. In this regard, it is necessary to consider the

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2

Minarhadi, Dhanang Yan, Hendra Andriyana, Dwi Suhartini, and Endah Susilowati. "Remote Audit Implementation, Cost Control, and Audit Quality." Proceedings of International Conference on Economics Business and Government Challenges 6, no. 1 (2023): 248–54. http://dx.doi.org/10.33005/icebgc.v6i1.83.

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The purpose of this study is to analyze the implementation of remote audits in controlling audit fees and how they impact audit quality. This research method uses qualitative methods with a phenomenologically descriptive approach. This phenomenological descriptive approach is believed to be able to describe in depth the implementation and impact of remote audit implementation. The data source in this study is a primary source that was collected based on interviews with five internal auditors at PT GMU. The research was carried out throughout May 2023. The results of this study indicate that im

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3

Akresh, Abraham D. "A Risk Model to Opine on Internal Control." Accounting Horizons 24, no. 1 (2010): 65–78. http://dx.doi.org/10.2308/acch.2010.24.1.65.

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SYNOPSIS: In recent years, auditors have reported on the effectiveness of internal control, usually as part of integrated audits. The audit risk model currently in auditing standards was designed for financial statement audits, not internal control audits—a key part of integrated audits. Because the audit of processes (internal control) is conceptually different from the audit of outputs (financial statements), the auditor needs a different risk model to provide a conceptual framework for internal control audits. The model I propose1 provides the auditor a method to determine the appropriate n

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Kinney, William R., Roger D. Martin, and Marcy L. Shepardson. "Reflections on a Decade of SOX 404(b) Audit Production and Alternatives." Accounting Horizons 27, no. 4 (2013): 799–813. http://dx.doi.org/10.2308/acch-10362.

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SYNOPSIS Since passage of the quickly finalized Sarbanes-Oxley Act during July 2002, audit production in the U.S. has been substantially expanded by mandated internal control audits. The control audit mandate is unique to the U.S. and costly to apply, yet little is known about the conduct of control audits or the efficacy of lower-cost alternatives. This paper reflects our overall knowledge about control audit production and observation of a consistent message across public and limited non-public archival data, analytical studies, and numerous personal experiences of audit practitioners. Our p

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Chen, Ruisi. "Internal Control Audit Fee and Internal Control Audit Quality—Evidence from Integrated Audits." Open Journal of Business and Management 07, no. 01 (2019): 292–311. http://dx.doi.org/10.4236/ojbm.2019.71020.

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6

Lee, Jae Youn. "The Effect of Internal Control on Integrity : Evidence from Public Organizations." Korea Association for Corruption Studies 30, no. 1 (2025): 147–68. https://doi.org/10.52663/kcsr.2025.30.1.147.

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This study empirically examines the effects of internal audits and routine audits(key internal control mechanisms in public organizations) on perceptions of integrity among employees and external stakeholders. In particular, it investigates the moderating effect of audit personnel capacity to assess how organizational resources interact with audit effectiveness. Using panel data from 113 public organizations between 2017 and 2021, the study employs ordered logit models based on Korea's national integrity evaluation system. The analysis finds that internal audits have a significant positive imp

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Ma, Heng Sheng, and Can Wang. "On Quality Control of Settlement Audit and Outsourcing." Applied Mechanics and Materials 556-562 (May 2014): 6583–86. http://dx.doi.org/10.4028/www.scientific.net/amm.556-562.6583.

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Internal settlement audit is an important part of our audit of projects, in view of the technical conditions of many units that work with an audit form of outsourcing. Due to the related institutions management, operational capacity, trial data completeness, difficulty of project audits by audit unit with the situation, and other factors, outsourcing is often difficult to guarantee the quality of the audit. Author combines themselves work experience, to a large engineering audit outsourcing for cases, to guarantee audit outsourcing quality for target, on Engineering audit outsourcing managemen

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Wang, Yanyan, Lisheng Yu, and Yuping Zhao. "The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatements." AUDITING: A Journal of Practice & Theory 34, no. 3 (2014): 81–111. http://dx.doi.org/10.2308/ajpt-50954.

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SUMMARY We study whether audit-partner quality influences the probability of annual report misstatements (measured by restatements) and whether various levels of quality control attenuate such influences. We measure audit-partner quality with audit failure rate (i.e., the total number of audit failures associated with an audit partner divided by the total number of audit reports signed by the same partner). We report the following key findings. First, an audit partner's past audit failure rate is positively associated with the probability that the current year annual report that he/she audits

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9

Antoniuk, Olena, Natalia Koval, Svitlana Savitska, Yaroslavna Mulyk, Natalya Kuzyk, and Marianna Koshchynets. "Development of internal control and audit in Ukraine." Independent Journal of Management & Production 12, no. 6 (2021): s376—s390. http://dx.doi.org/10.14807/ijmp.v12i6.1761.

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Control plays an important role in ensuring the efficient use of funds, both public and business sectors of the economy. The purpose of the article is to consider the role of the State Audit Service of Ukraine in the implementation of financial state control. The study is based on the analysis of reports of the State Audit office of Ukraine on the results of state financial audits of health care institutions, which last took place in 2019. The analysis of the reports of the Ministry of Finance of Ukraine allowed to establish the effectiveness of the state financial audit at the national level

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P, Dr Rachana. "Strategic Approaches to Cybersecurity Audits for Control Evaluation." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 12 (2024): 1–5. https://doi.org/10.55041/ijsrem40065.

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This article presents an empirical study evaluating the effectiveness of the CyberSecurity Audit Model (CSAM 2.0) at a Canadian higher education institution. CSAM 2.0 is a comprehensive model used to assess cybersecurity assurance, maturity, and readiness in medium to large organizations and at the national level. It allows for the effective evaluation of security controls across various cybersecurity domains. The study highlights global best practices in cybersecurity audits, highlighting the lack of standardized guidelines and weaknesses in cybersecurity training programs. The paper details

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11

Ushurlyak, D. A. "Internal audit and control in an enterprise: how it works and why it is needed." Upravlenie kachestvom (Quality management), no. 8 (July 22, 2024): 59–63. http://dx.doi.org/10.33920/pro-01-2408-09.

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The author examines the importance and principles of functioning of internal audit and control at enterprises, which is a key tool for ensuring the efficiency of the company, preventing possible problems and compliance of activities with legal and regulatory requirements. The article describes in detail the main stages of conducting an internal audit, including planning, conducting, preparing a report and implementing recommendations. Various types of audits are also discussed, such as: • Audit of the accounting system. • Audit of the risk management system. • Audit of the quality management s

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12

Fagbore, Olasunbo Olajumoke, Jeffrey Chidera Ogeawuchi, Oluwatosin Ilori, Ngozi Joan Isibor, Azeez Odetunde, and Bolaji Iyanu Adekunle. "A Review of Internal Control and Audit Coordination Strategies in Investment Fund Governance." International Journal of Social Science Exceptional Research 1, no. 2 (2022): 58–74. https://doi.org/10.54660/ijsser.2022.1.2.58-74.

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This paper presents a comprehensive review of internal control and audit coordination strategies in investment fund governance, with particular emphasis on the integration of control frameworks, deficiency tracking systems, and IT General Controls (ITGCs) oversight. Drawing from firsthand audit interactions within investment fund environments, the study synthesizes current practices and identifies critical touchpoints between internal control design, real-time audit collaboration, and technology-enabled compliance. In the evolving landscape of fund governance, internal control frameworks serve

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Khairunisa, Haifa, Maulana Yusup, Sana Sholihah, and Adam Ramdani. "Internal Audit Effect on Inventory Control." Acman: Accounting and Management Journal 3, no. 1 (2023): 49–54. http://dx.doi.org/10.55208/aj.v3i1.60.

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This research determines the influence of internal audits on inventory control in one of the garment companies in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents and then process them through SPSS 20 to be tested and then present the output results. After conducting analysis and discussion, the authors conclude that the effect of internal audit on inventory control carried out at a garment company in the city of Bandung shows quite good results. To see the expertise and a

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14

Bhaskar, Lori Shefchik, Joseph H. Schroeder, and Marcy L. Shepardson. "Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?" Accounting Review 94, no. 2 (2018): 53–81. http://dx.doi.org/10.2308/accr-52197.

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ABSTRACT The quality of financial statement (FS) audits integrated with audits of internal controls over financial reporting (ICFR) depends upon the quality of ICFR information used in, and its integration into, FS audits. Recent research and PCAOB inspections find auditors underreport existing ICFR weaknesses and perform insufficient testing to address identified risks, suggesting integrated audits—in which substantial ICFR testing is required—may result in lower FS audit quality than FS-only audits. We compare a 2007–2013 sample of small U.S. public company firm-years receiving integrated au

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15

Le, Thi Thu Ha, and Thanh Thuy Pham. "Assessment of the quality of the audits of Vietnamese commercial banks financial statements." Mezhdunarodnaja jekonomika (The World Economics), no. 3 (March 1, 2021): 232–38. http://dx.doi.org/10.33920/vne-04-2103-06.

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The aim of the research is to assess the quality of the audits of Vietnamese commercial banks’ fi nancial statements in recent years. Two audit quality indicators are used in the assessment: fi rstly, the quality of the audit reports and the audited fi nancial statements; and secondly, the quality of the factors aff ecting audit quality. One of the factors aff ecting audit quality the characteristic of audit organizations such as the scale of the organizations, the level of knowledge in the fi eld of banking audit, Qualifi cations and experience of auditors, Independence of the auditor and the

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DEWI, I. Gusti Ayu Ratih Permata, and Putu Yudha Asteria PUTRI. "Audit Quality Reduction Behavior: Locus Of Control, Job Stress, Time Pressure." International Journal of Environmental, Sustainability, and Social Science 1, no. 2 (2020): 19–27. http://dx.doi.org/10.38142/ijesss.v1i2.23.

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This study aims to examine the effect of locus of control and job stress on audit time budget pressure and its implications on the behavior of KAP audit quality reduction in Bali. Data used by using a questionnaire. The sample in this study amounted to 35 respondent. The data analysis technique used is path analysis. The test results show that locus of control and job stress has a positive effect on audit time budget pressure. Audit time budget pressure has a positive effect on quality reduction behavior in an audit. Furthermore, audit time budget pressure mediates the effect of locus of contr

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17

Anvarovich, Bakhadirov Shokhrukhbek. "The Role of Internal and External Audit in Financial Control." International Journal on Economics, Finance and Sustainable Development 7, no. 1 (2025): 977–84. https://doi.org/10.31149/ijefsd.v7i3.5349.

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This paper aims at examining the central roles of internal and external audits in enhancing financial control mechanisms. While internal audits are assessments that occur inside the organization with the primary business of assessing internal controls, risk management, and compliance, external audits are independent ones that examine organizational financial statements for accuracy and honesty. Although these audits are defined for separate functions, there is considerable synergy for improvement in the governance and accountability when performed jointly. In light of the existing scarcity of

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18

Amri, Abrar, and Cut Widy Aulia Putri. "Risiko Kecurangan (Fraud) pada Pemerintah Daerah di Indonesia: Analisis Terhadap Temuan Audit." Jurnal Ilmiah Ekonomi Terpadu (Jimetera) 4, no. 1 (2024): 89. http://dx.doi.org/10.35308/jimetera.v4i1.8892.

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The risk of fraud in local governments in districts and cities resulting from internal control deficiencies was reported in a series of audits carried out by the Audit Board. This research analyzes 23 Audit Reports on the Financial Report of Regency and City Regional Governments in Aceh for the 2022 Fiscal Year issued by the Aceh Province Representative of Audit Board. The Audit Result Reports on the Financial Reports of the Regional Government of Regency Municipalities in Aceh for the 2022 Fiscal Year observed in this research each contained between 10 and 21 findings with an average of 16 fi

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19

Aobdia, Daniel. "The Economic Consequences of Audit Firms’ Quality Control System Deficiencies." Management Science 66, no. 7 (2020): 2883–905. http://dx.doi.org/10.1287/mnsc.2019.3301.

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This study seeks to determine the role of audit firms’ quality control (QC) system deficiencies, as measured by the Public Company Accounting Oversight Board (PCAOB) inspection program, on audit quality and profitability. Using a unique data set of firmwide QC deficiencies identified by the PCAOB during its inspections of audit firms, I find a negative association between QC deficiencies, mainly performance related, and audit quality. Furthermore, audits conducted by larger audit firms with more organization-level deficiencies appear less profitable, evidenced by more hours worked on the engag

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Fadila, Ahmad, and Yan Rahadian. "Usulan Rancangan Perumusan Opini Audit Internal Pada Kegiatan Audit Aparat Pengawasan Intern Pemerintah." Jurnal Riset Akuntansi dan Keuangan 7, no. 2 (2019): 389–406. https://doi.org/10.17509/jrak.v7i2.17241.

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Abstract. The research proposed to provide input to the Government Internal Supervisory Apparatus or Aparat Pengawasan Intern Pemerintah (APIP) on the importance of the application of internal audit opinion, analyze the perceptions of auditors, auditors, and users of the internal audit opinion opinion applied, and use the formulation of internal audit opinions in accordance with the results of APIP audit reports . Case studies use case study methods with qualitative methods. The object of research is five APIP units for audit, and one unit of research results for APIP audits. The research data

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Dow, Kevin E., Marcia Weidenmier Watson, and Vincent J. Shea. "Understanding the Links Between Audit Risks and Audit Steps: The Case of Procurement Cards." Issues in Accounting Education 28, no. 4 (2013): 913–21. http://dx.doi.org/10.2308/iace-50508.

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ABSTRACT This case requires students to conduct an internal audit of a procurement card (PCard) program at a fictitious university. The primary objective of this case is to help students (1) understand the link between risks and controls for a given organization and then (2) link those risks and controls with the appropriate substantive and control tests. Students must complete a Risk-Control Matrix, develop an audit plan, and then conduct substantive audit tests on PCard transactions using Excel or generalized audit software. This audit provides a rich setting for students to complete a varie

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Muhammad, Syam Asidik, and Kurniawan Tjakrawala FX. "Quality Control and Quality Assurance of The BPK's Audit of Regional Government Financial Statements Fiscal Year 2022 (Case Study at AKN VI)." International Journal of Current Science Research and Review 07, no. 07 (2024): 4686–94. https://doi.org/10.5281/zenodo.12662852.

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Abstract : The Audit Board of the Republic of Indonesia (BPK) is a state institution mandated to audit management and accountability of state finances. One of the objects of Audit’s BPK is the Financial Statements of Regional Government (LKPD). Directorate General of Audit VI (AKN VI) BPK conducts an audit of the LKPD. In 2023, AKN VI has conducted an audit of the LKPD for Fiscal Year 2022. The audit is carried out by the BPK Regional Offices (Work Unit under AKN VI) which is located in each province in eastern Indonesia. To guarantee state financial audits’ quality in this case th

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Adelia Putri and Tuti Meutia. "Literature Review : Pengaruh Audit Manajemen, Sistem Pengendalian Internal, Peran Audit Internal, Terhadap Good Corporate Governance Badan Usaha Milik Negara." Jurnal Riset Akuntansi 2, no. 2 (2024): 236–49. http://dx.doi.org/10.54066/jura-itb.v2i2.1785.

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This study discusses the influence of management audit, internal control system, and the role of internal audit on the implementation of good corporate governance principles in SOEs in Indonesia. The findings show that management audit practices, internal control systems, and internal audits have a significant role in supporting good corporate governance. The relationships found in this study highlight the importance for companies to develop and strengthen internal control systems, improve the effectiveness of internal audits, and ensure management's commitment in implementing good Good Corpor

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Blokdijk, Hans, Fred Drieenhuizen, Dan A. Simunic, and Michael T. Stein. "An Analysis of Cross-Sectional Differences in Big and Non-Big Public Accounting Firms' Audit Programs." AUDITING: A Journal of Practice & Theory 25, no. 1 (2006): 27–48. http://dx.doi.org/10.2308/aud.2006.25.1.27.

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A significant body of prior research has shown that audits by the Big 5 (now Big 4) public accounting firms are quality differentiated relative to non-Big 5 audits. This result can be derived analytically by assuming that Big 5 and non-Big 5 firms face different loss functions for “audit failures” and is consistent with a variety of empirical evidence from studies of audit fees, auditor changes, and the stock price reaction to audited earnings. However, there is no existing evidence (of which we are aware) concerning the underlying production differences between Big 5 and non-Big 5 audits. As

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Carnes, Robert R., Dane M. Christensen, and Phillip T. Lamoreaux. "Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions." Accounting Review 94, no. 1 (2018): 71–99. http://dx.doi.org/10.2308/accr-52045.

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ABSTRACT Because internal control audits never existed before the passage of the Sarbanes-Oxley Act (SOX), and these audits simultaneously became mandatory for all U.S. accelerated filer companies, it has been difficult to assess the extent of investor demand for these audits. To understand whether investors demand internal control audits for these large companies, we exploit a regulatory exemption that permits companies to exclude acquired operations from an internal control audit. Using this voluntary setting, we find that investors react negatively if a company excludes acquired operations

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ZDYRKO, Natalia. "ANALYTICAL ASSESSMENT OF THE STATE AUDIT SERVICE OF UKRAINE: STATUS, PROBLEMS, PROSPECTS." 3, no. 3(61) (December 23, 2022): 91–105. http://dx.doi.org/10.37128/2411-4413-2022-3-6.

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The article provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the main priorities of the work of the institution, are disclosed. It has been found that control by the State Audit Service is ensured through state financial audit, inspection, procurement review and monitoring. The main tasks and functions of the State Au

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Gayatri, Ni Luh Tina, and Ni Wayan Yuniasih. "PENGARUH KOMPLEKSITAS AUDIT, LOCUS OF CONTROL DAN RESIKO KESALAHAN TERHADAP KUALITAS AUDIT." Hita Akuntansi dan Keuangan 2, no. 2 (2021): 350–58. http://dx.doi.org/10.32795/hak.v2i2.1549.

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This study had purpose to determine the effect of task complexity structure, locus of control and risk of error on audit quality at KAP in Bali Province. This study uses 80 respondents who are used as samples. In this study, the sampling used purposive sampling technique with certain considerations. The data analysis technique used is multiple linear regression analysis. Based on the analysis, it is found that audit complexity has a negative effect on audit quality at KAP in Bali Province. This shows that the increasing complexity of audits at KAP in Bali Province will tend to reduce audit qua

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

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

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Pizzini, Mina, Shu Lin, and Douglas E. Ziegenfuss. "The Impact of Internal Audit Function Quality and Contribution on Audit Delay." AUDITING: A Journal of Practice & Theory 34, no. 1 (2014): 25–58. http://dx.doi.org/10.2308/ajpt-50848.

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SUMMARY The number of days required to complete financial statement audits (i.e., audit delay) increased significantly with the implementation of Section 404 of the Sarbanes-Oxley Act (SOX, U.S. House of Representatives 2002). As firms' in-house experts on internal control, Internal Audit Functions (IAFs) can substantially affect financial reporting processes and, thus, audit delay. Internal auditors can help management maintain strong internal controls and assist external auditors with financial statement audits. Accordingly, we investigate whether IAF quality and the IAF's contribution to fi

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Deynega, V. N., and S. V. Kurakova. "PECULIARITIES OF INTERNAL AUDITOR STANDARDS DEVELOPMENT AND APPLICATION OF INTERNAL WHEN APPLYING ISA." Scientific bulletin of the Southern Institute of Management, no. 4 (December 30, 2017): 40–44. http://dx.doi.org/10.31775/2305-3100-2017-4-40-44.

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This article examines the objectives, basic principles, the procedure for developing internal audit standards (in audit organizations) when applying ISAs in the practice of the Russian audit. We analyzed the theses of the Federal rules of auditing standards which were used before 2017, and the theses of ISQC 1 «Quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements» in order to find out the difference between their requirements to internal audit standards. We considered the role of internal audit standards (in an a

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MAc., Le Thi Huong Tram, Vu Thi Hong Student., and Phan Thu Giang Student. "Examining the Influence of Group Interests on the Effectiveness of Internal Audit in Enterprises in Vietnam, a Theoretical Study." Examining the Influence of Group Interests on the Effectiveness of Internal Audit in Enterprises in Vietnam, a Theoretical Study 06, no. 07 (2023): 3259–63. https://doi.org/10.5281/zenodo.8189091.

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The article is a theoretical study. The research team has systematized the theoretical basis of group interests, internal audits, and internal audit effectiveness. The factors affecting the effectiveness of internal audit mentioned by other authors are (1) Capacity and number of employees in the internal audit department, (2) The relationship between external audit and internal audit department, (3) Management support to the internal audit department, (4) Internal audit independence. However, in order to make internal control more and more effective, we have found new factors that we believe a

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Elder, Randal J., and Alfred A. Yebba. "The Introduction of State Regulation and Auditor Retendering in School Districts: Local Audit Market Structure, Audit Pricing, and Internal Controls Reporting." AUDITING: A Journal of Practice & Theory 39, no. 2 (2019): 81–115. http://dx.doi.org/10.2308/ajpt-52596.

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SUMMARY Scandals discovered in New York school districts resulted in two legislative acts designed to improve internal control systems and independent audit quality within the State's school district audit market. The legislation requires that audits be awarded through a formal requisitioning process (RFP), including optional rotation, every five years. The Office of the New York State Comptroller auditors also began performing internal control inspections at school districts and performing audit quality inspections of independent auditors. Post-regulation, the audit market became more concent

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Bierstaker, James, Long Chen, Margaret H. Christ, Matthew Ege, and Natalia Mintchik. "Obtaining Assurance for Financial Statement Audits and Control Audits When Aspects of the Financial Reporting Process Are Outsourced." AUDITING: A Journal of Practice & Theory 32, Supplement 1 (2012): 209–50. http://dx.doi.org/10.2308/ajpt-50382.

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SUMMARY Businesses increasingly outsource organizational functions that have financial reporting implications, which requires auditors to adjust their risk assessment and audit procedures for this practice. However, PCAOB inspection reports cite deficiencies indicating that external auditors frequently do not perform proper procedures before relying on controls maintained by service organizations. In this paper, we examine the audit implications of clients' use of service organizations. Using the audit risk and control risk models and drawing on the extant research on using the work of others

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Khalil, Samer, Michel L. Magnan, and Jeffrey R. Cohen. "Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets." AUDITING: A Journal of Practice & Theory 27, no. 2 (2008): 199–216. http://dx.doi.org/10.2308/aud.2008.27.2.199.

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SUMMARY: This paper investigates whether audit fees vary with the wedge between cash flow rights and control rights arising from the presence of dual-class share structures. Dual-class shares exist in firms having two or more classes of shares with disproportionate voting rights. They affect audit fees through their effect on the supply for audit services. External auditors conduct wider (narrower) scope audits depending on whether dual-class shares increase (decrease) audit risk and/or auditor business risk. Wider (narrower) scope audits are more (less) costly for the auditors and for their c

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Shyhun, Mariia, and Andrii Zhuravel. "Tax Audit and Tax Control: Interaction Model and Legislative Regulation." Oblik i finansi, no. 3(97) (2022): 46–55. http://dx.doi.org/10.33146/2307-9878-2022-3(97)-46-55.

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Calculations for taxes and payments are one of the key areas of accounting and the object of tax control and audit at any enterprise. The interaction of tax inspectors and auditors and their relations with tax-paying enterprises within the framework of their inspection are insufficiently regulated by law. The article is devoted to disclosing the procedures and features of the legislative regulation of tax audit in the system of interaction of taxpayers, control bodies and audit companies. To emphasize the existing features of tax audit carried out by independent audit firms and tax audit carri

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Bills, Kenneth L., Lauren M. Cunningham, and Linda A. Myers. "Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees." Accounting Review 91, no. 3 (2015): 767–92. http://dx.doi.org/10.2308/accr-51228.

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ABSTRACT In this study, we examine the benefits of membership in an accounting firm association, network, or alliance (collectively referred to as “an association”). Associations provide member accounting firms with numerous benefits, including access to the expertise of professionals from other independent member firms, joint conferences and technical trainings, assistance in dealing with staffing and geographic limitations, and the ability to use the association name in marketing materials. We expect these benefits to result in higher-quality audits and higher audit fees (or audit fee premiu

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Sabillon, Regner. "A Practical Model to Perform Comprehensive Cybersecurity Audits." Enfoque UTE 9, no. 1 (2018): 127–37. http://dx.doi.org/10.29019/enfoqueute.v9n1.214.

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These days organizations are continually facing being targets of cyberattacks and cyberthreats; the sophistication and complexity of modern cyberattacks and the modus operandi of cybercriminals including Techniques, Tactics and Procedures (TTP) keep growing at unprecedented rates. Cybercriminals are always adopting new strategies to plan and launch cyberattacks based on existing cybersecurity vulnerabilities and exploiting end users by using social engineering techniques. Cybersecurity audits are extremely important to verify that information security controls are in place and to detect weakne

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Siti Alya Noviani and Sri Trisnaningsih. "Effectiveness Of The Audit Function As An Internal Control Tool." International Journal of Economics and Management Research 3, no. 2 (2024): 103–8. http://dx.doi.org/10.55606/ijemr.v3i2.210.

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This research aims to determine the effectiveness of the audit function as an internal control tool. Audit as an internal control tool is very important for the efficiency and productivity of company operations. Internal audit is a process in which internal auditors review and assess the internal control systems and procedures used by an organization. Internal audits can assist in carrying out fixed asset acquisition procedures, improve management performance, and help companies maintain internal control. The internal audit function also makes it possible to measure and assess how effective ot

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Leung, Sidney, and Ran Wang. "Family control, audit committees and audit fees." Corporate Ownership and Control 7, no. 3 (2010): 73–85. http://dx.doi.org/10.22495/cocv7i3p6.

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This paper examines the impact of family control on audit effort and audit risk as proxied by audit fees, the relation between the quality of the audit committee (AC) and audit fees, and how family control influences the association between AC quality and audit fees. Using a sample of Hong Kong companies from the 2005/06 fiscal year, we find that family-controlled firms have lower audit fees. The results also show a positive association between AC quality and audit fees in Hong Kong. Moreover, the association of higher AC quality with higher audit fees is stronger in family-controlled firms th

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Manson, Stuart, Sean McCartney, and Michael Sherer. "Audit automation as control within audit firms." Accounting, Auditing & Accountability Journal 14, no. 1 (2001): 109–30. http://dx.doi.org/10.1108/09513570110381097.

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Jin, Yang. "Optimization of Internal Control for Budget Operations in Public Institutions Based on Random Forest Algorithm." Scalable Computing: Practice and Experience 25, no. 3 (2024): 1863–71. http://dx.doi.org/10.12694/scpe.v25i3.2775.

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In order to promote the construction of internal control in public institutions and improve work efficiency, the author proposes an optimization of internal control in public institution budget business based on random forest algorithm. We have constructed a big data audit framework for internal control of A Maritime Bureau based on the financial cloud platform and sorted out its audit process. By using the random forest algorithm to identify suspicious points in the internal control audit of administrative institutions at the data level, an example analysis is conducted using some data from A

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Shiksha, Rout. "Three-Way Match Automation in IT Audits: Enhancing Control Testing in Financial Audits." International Journal of Innovative Research in Engineering & Multidisciplinary Physical Sciences 10, no. 1 (2022): 1–9. https://doi.org/10.5281/zenodo.14040162.

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The Three-Way Match (TWM) procedure, a fundamental technique in financial auditing, involves reconciling purchase orders, invoices, and receipts to guarantee accuracy and compliance. In the field of IT audits, automating the TWM process represents an important potential to improve control testing and streamline audit processes. Organizations may efficiently spot errors and manage financial transaction risks by using modern data analytics and machine learning approaches. This automation not only avoids human error but also improves the accuracy of financial reports. Also, real-time monitoring e

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Kim, Suyon. "Internal Control Managers’ Accounting Experiences on Audit Quality—Focus on ESG." International Journal of Financial Studies 11, no. 2 (2023): 65. http://dx.doi.org/10.3390/ijfs11020065.

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The purpose of this research is to investigate whether internal control (IC) managers’ experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the findings, IC managers who have a deeper understanding of accounting or more expertise in the field have a positive impact on audit quality. Nuancing this link between the accounting-specific experiences of IC managers and audit quality, the study examines how ESG investment impacts the relationship between IC managers’ accounting-related experienc

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Wedemeyer, Phil D. "A Perspective on the PCAOB—Past and Future." Accounting Horizons 28, no. 4 (2014): 937–47. http://dx.doi.org/10.2308/acch-50889.

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SYNOPSIS The auditing of financial statements of public companies in the United States is now a regulated industry, and the primary instrument of its regulation is the Public Company Accounting Oversight Board (PCAOB), an entity created by the Sarbanes-Oxley Act of 2002 (SOX). The PCAOB is one element of a politicized regulatory structure and, as a result, future developments in auditing will continue to be difficult to predict. SOX requirements for PCAOB inspections of audit firms substantially increased the possibility that an audit will be subsequently evaluated despite the absence of ident

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Binti Rasid, Siti Aishah, Mohd Mohid Bin Rahmat, Nor ‘Asyiqin Binti Abu, and Ainol Sarina Binti Ahmad Zazili. "Evaluating the Quality of Internal Audits and Management Support in Enhancing the Effectiveness of Internal Control Systems." International Journal of Research and Innovation in Social Science IX, no. I (2025): 4784–96. https://doi.org/10.47772/ijriss.2025.9010368.

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The frequency of prominent corruption and fund misappropriation cases in Malaysia have led to substantial economic losses, estimated at RM277 billion from 2019 to 2023. The problems, together with Malaysia’s low position on the Corruption Perceptions Index, underscore inadequacies in internal controls and the quality of internal audits. Internal control systems (ICS) are essential for maintaining compliance and effective governance; nevertheless, their effectiveness depends on the efficacy of internal audits and the support of management. This study investigates the influence of management sup

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Ruhnke, Klaus, and Martin Schmidt. "Misstatements in Financial Statements: The Relationship between Inherent and Control Risk Factors and Audit Adjustments." AUDITING: A Journal of Practice & Theory 33, no. 4 (2014): 247–69. http://dx.doi.org/10.2308/ajpt-50784.

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SUMMARY: This paper analyzes whether audit adjustments vary systematically with inherent and control risk factors. The analysis is based on proprietary data from a large recent sample of audit adjustments detected in the financial statement audits conducted by a Big 4 audit firm in Germany. We extend the scope of prior studies by incorporating client-specific planning materiality in our design, enabling us to analyze the relative magnitude of adjustments. Our findings show that audit adjustments vary systematically, as proposed by the audit risk model. Specifically, the integrity and competenc

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Farag, Magdy. "The impact of accelerated filing requirements on meeting audit report deadlines." Accounting Research Journal 30, no. 01 (2017): 58–72. http://dx.doi.org/10.1108/arj-11-2013-0086.

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Purpose The purpose of this study is to examine audit report lags and audit report deadline margins. It specifically examines whether audits of large accelerated filers are completed within a shorter period as compared with regular accelerated filers due to the introduction of new deadline filing requirements by the SEC. The paper also examines whether large accelerated filers have shorter audit report deadline margins. Design/methodology/approach Using a sample of 7,129 firm-year observations over the period 2007-2013, an OLS regression model is applied by regressing audit report lags and aud

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Kumar, Harsh. "Cloud Compliance Security Optimization." INTERNATIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 06 (2025): 1–9. https://doi.org/10.55041/ijsrem49485.

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Abstract— Managing compliance with diverse regulatory standards in cloud environments poses considerable operational challenges for modern enterprises. Manual processes, duplicated efforts, and lack of traceability often complicate the audit lifecycle, especially when multiple frameworks like PCI DSS, ISO 27001, SOC 1, SOC 2, and C5 are involved. This paper introduces a scalable compliance optimization framework developed and deployed within Enterprise internal audit ecosystem to streamline audit readiness and control management. The framework integrates tools such as Compliance manager, Signa

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Dorosh, Nina. "Use of information technologies in internal audit." Socio-Economic Problems and the State 25, no. 2 (2021): 193–201. http://dx.doi.org/10.33108/sepd2022.02.193.

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The article reveals the essence and importance of internal audit in adding value to the organization and its stakeholders by assessing and providing recommendations for improving corporate governance, risk management and control, promoting economic efficiency, sustainable growth and financial stability. The main current trends in the development of internal audit on the use of modern technologies in auditing and the growing need for internal auditors to acquire knowledge and skills of IT technologies, work with big data, knowledge in the field of cybersecurity, analytical and critical thinking

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Schwartz, Malcolm. "Do Not Audit Internal Control Over Financial Reporting—Audit Internal Control!" EDPACS 48, no. 4 (2013): 1–11. http://dx.doi.org/10.1080/07366981.2013.834713.

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