Relevant bibliographies by topics / External audit

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'External audit'

Author: Grafiati
Published: 4 June 2021
Last updated: 30 May 2022

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Journal articles on the topic "External audit"

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Abbott, Lawrence J., Susan Parker, and Gary F. Peters. "Internal Audit Assistance and External Audit Timeliness." AUDITING: A Journal of Practice & Theory 31, no. 4 (November 1, 2012): 3–20. http://dx.doi.org/10.2308/ajpt-10296.

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SUMMARY Professional standards guide external auditors to consider the effect of the client's internal audit work and opportunities to utilize the direct assistance of the internal audit function when planning and conducting audits. We examine the effect of internal audit assistance on external audit timeliness via the extent of external audit delay. We hypothesize and find that internal audit assistance is negatively associated with external audit delay. We also document moderating relationships between internal audit assistance and other internal audit environment characteristics, such as the extent of internal control reliance, coordination with the external auditor, and the investment in internal audit quality. Overall, our findings have implications for firms and external auditors who are evaluating the role and use of internal audit functions. Namely, our findings suggest that internal audit assistance may not only result in audit cost savings, but also in greater audit efficiencies. These findings are particularly germane given the challenges faced by external auditors in the form of greater audit requirements, shorter regulatory filing deadlines, resource constraints, and audit fee pressures.
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Huseyin, Cicek, and Dikmen Suleyman. "EXTERNAL AUDIT AND FISCAL TRANSPARENCY: AN EMPIRICAL ANALYSIS." Public Administration Issues, no. 5 (2021): 7–26. http://dx.doi.org/10.17323/1999-5431-2021-0-5-7-26.

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The aim of this study is to examine the socio-economic, institutional, and political factors affecting external audit, with the use of an international comparison. In addition, the effect of external audit on fiscal transparency was analyzed. Although many empirical studies in the literature handle the factors affecting fiscal transparency, there are only a few empirical studies that focus on the factors affecting external audit and the impact of external audits on fiscal transparency. However, there is not one study dealing with the factors affecting external audit through making use of international comparisons. In this study we attempt to discover the factors affecting external audit and examine, using an international comparison, the impact of external audits on fiscal transparency. The Open Budget Survey published by the International Budget Partnership in 2017 was used to measure external audits. In the study, consisting of 115 countries, the effect of democratization level, government debt level, government balance, gross domestic product (GDP) per capita, legislative budget oversight, the SAI's audit diversity and the effect of a judicial model of the SAI on external audit were investigated. The effect of external audit on fiscal transparency is tested for 115 countries using the Two-Stage Least Squares Method (2SLS). According to the analysis, it is determined that the level of democratization, gross domestic product (GDP) per capita, budget oversight of the legislature, audit diversity of supreme audit institution and judicial model of supreme audit institution have significant and positive effects on external audit. It is also determined that external audit has a significant and positive effect on fiscal transparency.
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Heo, Jin Suk, and Eun Sun Ki. "Association between Detailed Disclosure on External Audit Execution and Audit Quality." Korean Accounting Review 42, no. 6 (December 31, 2017): 195–224. http://dx.doi.org/10.24056/kar.2017.12.002.

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Stoica, Petrica. "EXTERNAL AUDIT SYSTEMS." STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, no. 13 (December 17, 2008): 98. http://dx.doi.org/10.29358/sceco.v0i13.30.

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The present article has as objective the presentation of a series of external audit systems, together with some of their characteristics and models found in different countries. The purpose of the external audit performed by the Supreme Audit Institutions (SAI) is to assure the proper use of the public funds, a good management and the public and private accountability of the authorities, through the published objective rapports.
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Hatherly, David J. "External examining: An external audit service?" British Accounting Review 20, no. 1 (April 1988): 21–37. http://dx.doi.org/10.1016/0890-8389(88)90111-4.

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Aulia, Devira Yolla. "Impact of Audit Committee Expertise on Earnings Management and External Auditor Moderation." ATESTASI : Jurnal Ilmiah Akuntansi 4, no. 2 (July 9, 2021): 190–203. http://dx.doi.org/10.33096/atestasi.v4i2.809.

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Audit committees and external audits have a very important role for financial reporting and the tendency of corporate managers to manipulate earnings. Frequency is a key factor in reducing conflicts of interest and opportunistic behavior from managers. This study aims to examine the effect of the audit committee's financial expertise on earnings management with external auditors as moderation. In this study, there were 1,966 company data listed on the Indonesia Stock Exchange in 2016-2019. Earnings management variables, audit committee financial expertise, and external audit were analyzed using multiple linear regression models. The results showed that the financial expertise of the audit committee had a significant positive effect on earnings management. Audit committee expertise moderated by external audit has a negative and significant effect on earnings management.
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KHERSIAT, Ola Mohammad. "The Impact of Audit Committees on the Realization of an Integration Relationship between Internal and External Audit when Conducting Audits. A Study on Public Shareholding Corporations." Journal of Advanced Research in Law and Economics 11, no. 2 (March 31, 2020): 420. http://dx.doi.org/10.14505/jarle.v11.2(48).15.

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This study aims to investigate methods of achieving an integrating relationship between internal and external audit when conducting audit procedures in Jordanian public shareholding corporations, as well as investigate the impact of audit committees achieving such a relationship since an effective internal audit effective the external auditor`s estimations regarding control risks. The study concludes that all aspects of the realization of an integration relation between internal and external audit have achieved a fair ratio exceeding 60%. Spearman test was used to show the nature of the relationship between the internal and external audit. The test results showed that the relationship between these methods is vulnerable in Jordanian public shareholding corporations, and that audit committees have no statistically significant impact on achieving an integrating relationship between internal and external audits in conducting audit in Jordanian public shareholding corporations, since the ratio of audit committees interpretation (R2) which amounted to (.145) of the dependent variable difference ( achieving an integrating relationship between internal and external audit in conducting audit) is relatively low, and that the P- value derived for this relation amounted to (.615) which is more than (5%) .
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Maama, Haruna, and Ferina Marimuthu. "Accountability in the Ghanaian local governance structure: probing the role of external auditing." Problems and Perspectives in Management 18, no. 4 (December 25, 2020): 475–85. http://dx.doi.org/10.21511/ppm.18(4).2020.38.

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The roles of external auditors have been under the spotlight due to the strategic positions they occupy to ensure accountability by public sector managers. This study examines the role of the external auditors in the accountability regime of the Ghanaian local governance structure. The study analyzed the annual reports of the Auditor General (AG) on all the metropolitan, municipal, and district assemblies (MMDAs) in Ghana from 2010 to 2018 through a content analysis method. The analysis revealed that Ghanaian audit activities had mainly focused on internal control effectiveness, cash management, contract management, revenue management, expenditure management, payroll management, and procurement management. However, the study found that the focus of the external auditors kept expanding as the years progressed. The evidence showed that the auditors excluded performance audits in their scope of work. The findings of the study further revealed that the MMDAs had recurring, repetitive, and common audit queries, comprising cash; procurement and stores; contract and tax irregularities. Besides, the audit recommendations were in response to the specific audit queries on the various financial and operational irregularities. Based on the analysis, the study concludes that the external auditing in Ghana has marginally contributed to accountability in the MMDAs. The study recommends that the scope of the external audit should include performance auditing.
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Brandon, Duane M. "External Auditor Evaluations of Outsourced Internal Auditors." AUDITING: A Journal of Practice & Theory 29, no. 2 (November 1, 2010): 159–73. http://dx.doi.org/10.2308/aud.2010.29.2.159.

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SUMMARY: In the last decade internal auditing services has been a significant area of growth for public accounting firms. Unlike the provision of external audits, the provision of outsourced internal audit services does not prohibit accounting firms from providing the client with additional services. This study investigates some implications of an outsourced internal auditor providing nonaudit services. Specifically, 89 experienced external auditors completed an experiment to investigate whether external auditors will evaluate and rely on an outsourced internal auditor’s work differently when the internal auditor also provides nonaudit services. Results indicate that evaluations of the outsourced internal auditors’ objectivity were negatively affected by the provision of nonaudit services. Further, the differences in objectivity perceptions are tempered by the use of different personnel to provide consulting services. Competence perceptions were not affected. Results also indicate that external auditor reliance on internal audit and suggested audit fees are affected. However, these results do not appear to be tempered by audit and nonaudit staffing decisions.
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Nazarova, Karina. "INSTITUTIONALS BASES OF SYNERGY OF INTERNAL AND EXTERNAL AUDIT." International Journal of New Economics and Social Sciences 1, no. 1 (June 30, 2015): 0. http://dx.doi.org/10.5604/01.3001.0010.4708.

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The article presents the results of a study on institutional support synergy of internal and external audit. We consider the legal field of internal and external audits, indicated its shortcomings and ways to improve it. Presented the argument of the need for synergy of internal and external audit in connection with the selected Ukraine by European integration.
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Dissertations / Theses on the topic "External audit"

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Al-Shaheen, Hussam, and Hanglu Bai. "The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-21220.

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The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. On the basis of a summary of the existing literature on internal audit, external audit, the reliance of external audits on internal audit and audit quality, this paper analyses and compares the external auditor’s reliance on internal audit and conceptualizes the results of the data analysis. Nevertheless, according to interviews, at present, small and medium- sized enterprises rarely set up an internal audit department, only large companies and government departments in China set up an internal audit, because, firstly, the cost of an internal audit, secondly , the lack of professional internal audit staff and internal audit outsourcing in China is of this kind of legal form. The study showed that the qualitative analysis has provided evidence of the dependence of external audits on internal audits continue to exist in China. In addition, the study showed that Internal auditing needs to maintain independence and objectivity, while external auditing needs to ensure professionalism, independence and authenticity. To a certain extent, external audit relies on internal audit to save time and improve efficiency in order to improve audit quality in china. However, this dependence is based on the independence of the internal audit and the external audit and cannot be entirely dependent on the authenticity that will lead to the recurrence of similar Yin Guangxia incidents.
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Ševcovicová, Lucie. "Finanční audit." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76647.

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The thesis deals with comparison of external and internal audit of financial reporting. Both disciplines were initially compared theoretically and described procedures were then applied in the form of performing an audit of a chosen company called XY. In conclusion main differences as well as congruencies were summarized.
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Kuldová, Lenka. "Principy a vztahy externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11108.

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The job of an auditor has still been quite a new one in the Czech Republic. It is connected with the transformation of our economy in the late 80s and early 90s. Despite its relatively short history the job's importance is going up. Just the external audit itself can lower the information inequality between the owner and the manager. Internal audit, on the other side, is a means of precaution how to prevent problems or solve them already before their coming into existence. My diploma work aimed at deeper insight into the problems of an auditor's job.
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Kuraliová, Petra. "Interný a externý audit." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17643.

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Švandrlíková, Monika. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4865.

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This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.
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Hledíková, Renáta. "Nezávislý audit vybrané společnosti - spolupráce externího a interního auditora." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125037.

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This master thesis aims to characterise the role and importance of audit in business. After closer look at the definition of audit itself, the international standards and laws are examined, followed by description of each specific step of audit work. At the end of the theoretical part, the clarification of differences between external and internal audit is made, together with suggestions of possible effects of their cooperation. The main part comes after the theoretical introduction and concludes the execution of audit work in cooperation with the real auditor in the chosen company XZ, a.s. In this practical part of the thesis all the theoretical and methodological knowledge from the previous part are implemented.
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Večeřa, Pavel. "Srovnání postupů interního a externího auditu ve vybrané účetní jednotce." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383554.

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The diploma thesis focuses on comparasion of internal and external audit procedures in the selected business unit. It specifies differencies between types of audit. The differencies are applied to practical cases in the selected business unit. There are specified benefits resulting from cooperation between internal and external auditors. It contains suggestions for improving internal audit in selected business unit.
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Benešová, Barbora. "Externí a interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81898.

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The thesis attends to the issue of audit and is divided into two parts. The theoretical part deals with the definition of external (statutory) audit and internal audit and is divided to the chapters of the history, legislation, definition and role. Thereinafter describes a person of auditor, his activities, principles, methods and procedures which auditor uses. The end of the first part is about forensic audits and frauds. The application section includes at first comparison of professions and specifies the same as well as different features. The second part focuses on the relation and cooperation of external and internal auditor.
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Kousalová, Petra. "Externí a interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72355.

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Vidová, Lucia. "Srovnání externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4589.

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Thesis is focused on comparison of two very successful professions - external and internal audit. It brings shortly view on both professions. It discusses especially review of standards, ethics rules, audit tasks and conditions for admission to profession. Primarily is thesis concentrated on conditions in Czech Republic and on ISA, because audit in Czech Republic starts abide by the International auditor's standards. Fractional part of thesis is even focused on USA standards.
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Books on the topic "External audit"

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Anderson, Rodney J. The external audit. 2nd ed. Toronto (Ontario): Pitman Publishing, 1988.

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Davis, Roger. Added value to the external audit. London: Auditing Practices Committee, 1990.

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Board, Auditing Practices. Communication between external auditors and audit committees. London: Auditing Practices Board, 1998.

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Services, San Francisco (Calif ). Dept of Public Health Jail Health. Jail Health Services 1999 external audit report. San Francisco, CA: Dept. of Public Health, Jail Health Services, 1999.

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Innes, John. A Simulated lending decision with external management audit reports. Dundee: University of Dundee, 1992.

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Osipov, Vladimir. Control and audit of the activities of a commercial organization: external and internal. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1137320.

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The textbook reveals the role of control in ensuring the effective operation of a commercial organization, and sets its purpose and objectives. The main directions of external and internal control of the activities of a commercial organization are defined and the characteristics of the functions performed by them are given. The basic principles of external and internal audit are formulated, their purpose is defined, and the procedure for regulatory and legal regulation of audit activities in the Russian Federation is considered. The features of control over the activities of a commercial organization in management accounting are revealed, and the need for its further development in modern business conditions is justified. To consolidate the theoretical material, the practical and methodological support of the discipline is provided. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students in the bachelor's degree program 38.03.01 " Economics "(profile "Accounting, Analysis and Audit") and teachers of economic specialties, students of the postgraduate education system, practitioners related to external and internal control and audit of the activities of commercial organizations.
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Felix, William L. Coordinating total audit coverage: The relationship between internal and external auditors. Altamonte Springs, Fla: Institute of Internal Auditors Research Foundation, 1998.

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Consulting, Inc Navigant. Department of Corrections external health care services provided to inmates: Performance audit. Denver]: Colorado Office of the State Auditor, 2005.

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Agency, Higher Education Relevance and Quality. Higher Education Relevance and Quality Agency: Report of an external quality audit. Addis Ababa: Higher Education Relevance and Quality Agency, 2011.

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Higher Education Relevance and Quality Agency. Higher Education Relevance and Quality Agency: Report of an external quality audit. Addis Ababa: Higher Education Relevance and Quality Agency, 2011.

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Book chapters on the topic "External audit"

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Shand, David. "External Audit." In The International Handbook of Public Financial Management, 817–36. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_38.

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Weik, Martin H. "external audit." In Computer Science and Communications Dictionary, 557. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_6635.

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Chopra, Abhishek, and Mukund Chaudhary. "External Audit." In Implementing an Information Security Management System, 247–58. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5413-4_9.

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Nahler, Gerhard. "external audit." In Dictionary of Pharmaceutical Medicine, 73. Vienna: Springer Vienna, 2009. http://dx.doi.org/10.1007/978-3-211-89836-9_545.

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Weik, Martin H. "external security audit." In Computer Science and Communications Dictionary, 559. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_6673.

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Kesimli, Iffet. "External Audit from Quality Perspective." In External Auditing and Quality, 1–37. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-13-0526-9_1.

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Cooper, John, and Peter Lane. "Market Appraisal: The External Audit." In Practical Marketing Planning, 27–37. London: Macmillan Education UK, 1997. http://dx.doi.org/10.1007/978-1-349-25551-1_3.

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Lambert, Steve. "Inspection and External Audit Mechanisms." In Encyclopedia of the UN Sustainable Development Goals, 1–10. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-69902-8_50-1.

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Lambert, Steve. "Inspection and External Audit Mechanisms." In Encyclopedia of the UN Sustainable Development Goals, 485–94. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-319-95870-5_50.

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Chapple, Larelle Ellie, and Grace Y. Mui. "Social Audit Failure: Legal Liability of External Auditors." In Social Audit Regulation, 281–99. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15838-9_14.

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Conference papers on the topic "External audit"

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Mousa, Gehan A., Abdelmohsen M. Desoky, Elsayed A. H. Elamir, and Rania AbuRaya. "Do Audit Committee Attributes and External Audit Affect Audit Report Delay? Evidence from Bahrain Bourse." In 2021 International Conference on Decision Aid Sciences and Application (DASA). IEEE, 2021. http://dx.doi.org/10.1109/dasa53625.2021.9682245.

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Qi, Loh Wan, Ooi Jing Wen, and Radha Krishnan Nair. "Factors Affecting External Audit Quality In Malaysia." In EBIMCS '19: 2019 2nd International Conference on E-Business, Information Management and Computer Science. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3377817.3377822.

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Vukadinović, Predrag, Vule Mizdraković, and Goranka Knežević. "THE CHARACTERISTICS OF FORENSIC AUDIT AND DIFFERENCES IN RELATION TO EXTERNAL AUDIT." In FINIZ 2015. Belgrade, Serbia: Singidunum University, 2015. http://dx.doi.org/10.15308/finiz-2015-202-205.

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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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Khikmah, Siti Noor, Abdul Rohman, and Indira Januarti. "The Impact of External Audit in Corporate Financial Distress." In 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200529.173.

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Maldonado, Isabel, Carlos Pinho, and Carla Azevedo Lobo. "Determinant Factors of External Audit Opinion Modification in Portuguese Municipalities." In 2019 14th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2019. http://dx.doi.org/10.23919/cisti.2019.8760694.

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Robinson, Guy G. "Internal Auditing - More Than Compliance." In NCSL International Workshop & Symposium. NCSL International, 2015. http://dx.doi.org/10.51843/wsproceedings.2015.28.

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A well-developed and executed internal audit program is flexible and allows for assessment of an organization’s compliance to multiple international standards on a continuous basis, not just during the process of initial assessment or renewal by external accreditation or registration bodies. A robust internal audit program with trained and experienced Quality Engineers is a scalable process and can pay significant dividends to a calibration/test organization by doing more than just meeting the internal audit requirements of external accrediting bodies.
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Dewiani, Dewiani, Armin Lawi, Muhammad Sarro, and Firman Aziz. "Classification of Firm External Audit Using Ensemble Support Vector Machine Method." In 1st International Conference on Science and Technology, ICOST 2019, 2-3 May, Makassar, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.2-5-2019.2284605.

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Xi, Seah Ni, Tong Poh Yee, and Radha Krishnan Nair. "Factors Affect the Audit Quality of External Auditor at Klang Valley." In EBIMCS '19: 2019 2nd International Conference on E-Business, Information Management and Computer Science. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3377817.3377821.

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Reizinger-Ducsai, Anita. "EXTENDED OF THE AUDIT: AUDIT OF SUSTAINABILITY REPORTS." In NORDSCI International Conference. SAIMA Consult Ltd, 2020. http://dx.doi.org/10.32008/nordsci2020/b2/v3/04.

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A concomitant of the corporate integration of sustainable development is that companies even make public reports about their relevant activity via communication channels, as they expect to see some short or long-term competitive advantages. This thesis focuses on the content and the audit of sustainability reports. Assessing the information content of these reports and trying to figure out if the producers of these reports can actually be considered socially responsible. The thesis gets a nearer view of the quality of the audit, based on the stakeholders’ preferences. The basis of the dissertation was the sustainability and corporate governance reports of the companies listed on the Budapest Stock Exchange. The research has led to prove that the audit of sustainability reports has an increasing relevance among the stakeholders, even though its audit cannot lead to reasonable certainty on the account of the complexity of the used data and the subjectivity of the opinions. Having analysed the sustainability reports published in Hungary, as a conclusion the audit of sustainability reports create value. It creates value, since reliable and authentic data are more likely to be integrated in corporate decisions. No sustainability results can be achieved without a reliable reporting system, which also has a multiplier effect. The external stakeholders, including primarily investors and analysis experts can rise to a higher level of trust and make better decisions in line with the company, in so far as they can have access to an audited sustainability report, along with the audited financial statement.
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Reports on the topic "External audit"

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Storm, Maarten, Martin Knotters, Rini Schuiling, Rob Smidt, Gert van Dorland, and Ruut Wegman. Wettelijke Audit Basisregistratie Topografie 2017 : Resultaten van de derde externe audit op de kwaliteit van de BRT. Wageningen: Wageningen Environmental Research, 2018. http://dx.doi.org/10.18174/450878.

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Storm, Maarten, Martin Knotters, Rini Schuiling, Rob Smidt, and Ruut Wegman. Wettelijke Audit Basisregistratie Topografie 2020 : resultaten van de vierde externe audit op de kwaliteit van de BRT. Wageningen: Wageningen Environmental Research, 2021. http://dx.doi.org/10.18174/554475.

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Storm, Maarten, and Frans Rip. Derde externe audit van de Basisregistratie Kadaster : Rapportage en verklaring over de kwaliteit van de BRK. Wageningen: Wageningen Environmental Research, 2019. http://dx.doi.org/10.18174/474504.

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Winkler-Portmann, Simon. Umsetzung einer wirksamen Compliance in globalen Lieferketten am Beispiel der Anforderungen aus der europäischen Chemikalien-Regulierung an die Automobilindustrie. Sonderforschungsgruppe Institutionenanalyse, August 2020. http://dx.doi.org/10.46850/sofia.9783941627796.

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This publication based on a master thesis explores the challenges of the automotive industry regarding the European chemical regulations REACH and CLP, as well as potential improvements of the current compliance activities and the related incentives and barriers. It answers the research question: "To what extent should the compliance activities of actors in the automotive supply chain be extended in order to meet the requirements of European chemicals regulation; and where would it help to strengthen incentives in enforcement and the legal framework?“. The study’s structure is based on the transdisciplinary delta analysis of the Society for Institutional Analysis at the Darmstadt University of Applied Sciences. It compares the target state of the legal requirements and the requirements for corresponding compliance with the actual state of the actual compliance measures of the automotive players and attempts to identify their weak points (the delta). The main sources for the analysis are the legal texts and relevant court decisions as well as guideline-based expert interviews with automotive players based on Gläser & Laudel. As objects of the analysis, there are in addition answers to random enquiries according to Article 33 (2) REACH as well as the recommendations and guidelines of the industry associations. The analysis identifies the transmission of material information in the supply chain as a key problem. The global database system used for this purpose, the IMDS, shows gaps in the framework conditions. This results in compliance risk due to the dynamically developing regulation. In addition, the study identifies an incompliance of the investigated automobile manufacturers with regard to Art. 33 REACH. In answering the research question, the study recommends solutions to the automotive players that extend the current compliance activities. In addition, it offers tables and process flow diagrams, which structure the duties and required compliance measures and may serve as basic audit criteria. The analysis is carried out from an external perspective and looks at the entire industry. It therefore cannot cover all the individual peculiarities of each automotive player. As a result, the identified gaps serve only as indications for possible further compliance risks.
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Holler, Siegrid, Lucia Haro, Juan Camilo Villalobos, Ana María Pérez,, and Felipe Sarmiento Caldas. Designing a Results-Based Financing Model: Recommendations and Guidelines. Inter-American Development Bank, December 2021. http://dx.doi.org/10.18235/0003942.

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Results-Based Financing Models are innovative mechanisms that seek to accelerate results by shifting the focus from the traditional model of paying for activities and inputs to paying for results. In addition to increasing impact on the different actions, the models also allow for flexibility and adaptability of these actions always seeking those that are most cost-effective to achieve results. Also, these mechanisms increase transparency and accountability of the agents as results are verified by independent and external audits. Finally, and most importantly, results-based financing models promotes systemic change that is sustainable through time. Thus, this document looks to provide recommendations and guidelines on how to design and implement these innovative models contextualized with examples on the education sector.
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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.
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Baluk, Nadia, Natalia Basij, Larysa Buk, and Olha Vovchanska. VR/AR-TECHNOLOGIES – NEW CONTENT OF THE NEW MEDIA. Ivan Franko National University of Lviv, February 2021. http://dx.doi.org/10.30970/vjo.2021.49.11074.

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The article analyzes the peculiarities of the media content shaping and transformation in the convergent dimension of cross-media, taking into account the possibilities of augmented reality. With the help of the principles of objectivity, complexity and reliability in scientific research, a number of general scientific and special methods are used: method of analysis, synthesis, generalization, method of monitoring, observation, problem-thematic, typological and discursive methods. According to the form of information presentation, such types of media content as visual, audio, verbal and combined are defined and characterized. The most important in journalism is verbal content, it is the one that carries the main information load. The dynamic development of converged media leads to the dominance of image and video content; the likelihood of increasing the secondary content of the text increases. Given the market situation, the effective information product is a combined content that combines text with images, spreadsheets with video, animation with infographics, etc. Increasing number of new media are using applications and website platforms to interact with recipients. To proceed, the peculiarities of the new content of new media with the involvement of augmented reality are determined. Examples of successful interactive communication between recipients, the leading news agencies and commercial structures are provided. The conditions for effective use of VR / AR-technologies in the media content of new media, the involvement of viewers in changing stories with augmented reality are determined. The so-called immersive effect with the use of VR / AR-technologies involves complete immersion, immersion of the interested audience in the essence of the event being relayed. This interaction can be achieved through different types of VR video interactivity. One of the most important results of using VR content is the spatio-temporal and emotional immersion of viewers in the plot. The recipient turns from an external observer into an internal one; but his constant participation requires that the user preferences are taken into account. Factors such as satisfaction, positive reinforcement, empathy, and value influence the choice of VR / AR content by viewers.
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