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Journal articles on the topic 'Knowledge management audit'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Mai, Duc Nighia, and Hoang To Loan Nguyen. "Knowledge Management Model for Internal Auditing." European Conference on Knowledge Management 23, no. 2 (2022): 768–76. http://dx.doi.org/10.34190/eckm.23.2.523.

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Internal audit is crucial to improve the effectiveness and efficiency of internal controls, governance, and risk management processes in organizations. For an internal audit organization, to benefit from the knowledge of its staff, it is vital to identify the knowledge that is needed to complete quality and efficient internal audits. Knowledge management is a system that is concerned with using to the best advantage knowledge and experience. In internal auditing, knowledge management is increasingly recognized as a tool to effectively manage not only the knowledge of individuals, but also the

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Medina, Nogueira Yuly Esther* Nogueira Rivera Dianelys Medina León Alberto Medina Nogueira Daylin El Assafiri Ojeda Yusef Castillo Zúñiga Victor Javier. "METHODOLGY FOR KNOWLEDGE MANAGEMENT AUDIT." INTERNATIONAL JOURNAL OF ENGINEERING SCIENCES & RESEARCH TECHNOLOGY 4, no. 11 (2017): 1–23. https://doi.org/10.5281/zenodo.1045833.

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Organizations are now oriented towards intangible assets, which are difficult to manage; where one of the most important is the knowledge asset. The development of Knowledge Management with a process approach, aimed at the fulfillment of the strategic objectives of the organization is a very effective and current way of proceeding. Determining the knowledge that is lacking and capable of giving value to the processes and organization is developed through a Knowledge Management Audit and constitutes a tool for continuous improvement. Consequently, the objective of the research is: to propose a

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Ramdani, Panji Madya. "Pengembangan Knowledge Management System Berbasis Knowledge Audit." Jurnal Informatika 5, no. 1 (2018): 145–56. http://dx.doi.org/10.31311/ji.v5i1.2522.

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Abstrak Dasar dari sumber daya ekonomi saat ini bukan lagi berupa modal uang, sumber daya alam maupun tenaga kerja melainkan juga pengetahuan (knowledge). Pengetahuan sebagai intangible asset yang harus dikelola perusahaan menjadi paradigma baru dalam lingkungan bisnis sebagai pusat kekuatan dan keunggulan dalam bersaing. Namun masih banyak organisasi belum atau tidak mengetahui potensi pengetahuan yang dimiliki oleh karyawannya karena organisasi kesulitan dalam menangkap (capture) tacit knowledge. Lambatnya penyebaran pengetahuan disebabkan oleh terbatasnya ruang dan waktu. Transfer kno

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Liebowitz, Jay, Bonnie Rubenstein-Montano, Doug McCaw, et al. "The knowledge audit." Knowledge and Process Management 7, no. 1 (2000): 3–10. http://dx.doi.org/10.1002/(sici)1099-1441(200001/03)7:1<3::aid-kpm72>3.0.co;2-0.

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Chen, Jengfang, Hsihui Chang, Hsin-Chi Chen, and Sungsoo Kim. "The Effect of Supply Chain Knowledge Spillovers on Audit Pricing." Journal of Management Accounting Research 26, no. 1 (2013): 83–100. http://dx.doi.org/10.2308/jmar-50646.

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ABSTRACT We present evidence on the effect of audit firms' supply chain knowledge spillover on audit pricing. Analyzing data from Audit Analytics and Compustat for the seven-year period from 2003 to 2009, we find that audit firms' supply chain knowledge has a negative effect on audit fees. Specifically, an audit firm with more supply chain knowledge charges lower audit fees to its clients when the firm also audits its clients' major buyers. In addition, we find that the fee discount is greater when the audit firm possesses major buyer-related supply chain knowledge at the office level compared

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Sharma, Chandra Kant, and Akash Kumar Singh. "evaluative study of information audit and knowledge management audit." Brazilian Journal of Information Science 5, no. 1 (2012): 56–72. http://dx.doi.org/10.36311/1981-1640.2011.v5n1.05.p56.

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While defining the information audit is a tool that can be used to not only identifying strategically significant information resources, but also to identify those tasks and activities that create knowledge and those that rely on the transfer of knowledge from the other area of the organization. This article firstly describes the relationship between the information audit process and knowledge management. Secondly, introduces the seven stage information audit models. It discusses each stage of the model in terms of its contribution to the process and the desired outcomes. Concludes by examinin

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Choy, S., W. Lee, and C. Cheung. "A Systematic Approach for Knowledge Audit Analysis: Integration of Knowledge Inventory, Mapping and Knowledge Flow Analysis." JUCS - Journal of Universal Computer Science 10, no. (6) (2004): 674–82. https://doi.org/10.3217/jucs-010-06-0674.

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Knowledge audit lays a concrete foundation for any knowledge management programs. The central topic of this paper is to integrate various knowledge audit related techniques into pre-audit preparation, in-audit process and post-audit analysis in a systematic manner. Culture assessment, in the form of surveys and radar charts, along with orientation program make up the pre-audit preparation. Structured interviews are carried out to capture process-critical knowledge. Knowledge inventory, knowledge maps and knowledge flow analysis compose of post-audit analysis. Knowledge inventory is then built

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Yip, Jessica Y. T., Rongbin W. B. Lee, and Eric Tsui. "Examining knowledge audit for structured and unstructured business processes: a comparative study in two Hong Kong companies." Journal of Knowledge Management 19, no. 3 (2015): 514–29. http://dx.doi.org/10.1108/jkm-10-2014-0420.

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Purpose – This study/paper aims to study the knowledge audit methodologies needed in structured business processes (SBP) and unstructured business processes (UBP) respectively. The knowledge audit methodology used for SBP aims to identify and capture procedural knowledge, while the one for UBP aims to facilitate the sharing of experiential knowledge. The designs of audit methodologies, including elements of knowledge elicitation (KE), knowledge representation (KR), and role of researcher (RR) for SBP and UBP, are proposed in this paper. Design/methodology/approach – Two knowledge audit cases s

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Ayinde, Lateef, Ibrahim Oluwapelumi Orekoya, Qaozara Adebanke Adepeju, and Adeyinka M. Shomoye. "Knowledge audit as an important tool in organizational management: A review of literature." Business Information Review 38, no. 2 (2021): 89–102. http://dx.doi.org/10.1177/0266382120986034.

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The purpose of this paper is to review current literature on knowledge management and highlight the importance of knowledge audit in bringing about a holistic knowledge solution to knowledge management. Based on the review of literature on knowledge management, this study points out the role of knowledge audit in solving the challenges in organizations’ tacit and explicit knowledge. Specifically, the paper concentrates on knowledge audit, knowledge risk and international and national standards on knowledge audit processes. The contribution of this study to literature are the suggestions that k

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Dewah, Peterson. "Knowledge audit at National Archives of Zimbabwe: a step towards implementing knowledge management." Regional Journal of Information and Knowledge Management 2, no. 1 (2017): 1–14. http://dx.doi.org/10.70759/spwa1g85.

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Rationale of Study -The first step to implement knowledge management is preceded by an audit of the organisation’s knowledge and as such, this study sought to investigate the knowledge that National Archives of Zimbabwe (NAZ) needs, where that knowledge is, how it is being used, the problems experienced, and the improvements which can be made. Methodology -A case study approach with a triangulation of data collection methods was employed. Data was collected through questionnaires, interviews and documentary analysis. Findings -The study established that NAZ archivists possess vital tacit knowl

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Mackevičius, Jonas, and Dalia Daujotaitė. "Veiklos auditas: veiklos tikrinimo ir vertinimo instrumentas." Informacijos mokslai 57 (January 1, 2011): 26–38. http://dx.doi.org/10.15388/im.2011.0.3136.

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Veiklos auditas yra viena iš labai svarbių audito sistemos rūšių, tačiau audito literatūroje daugelis jo aspektų išnagrinėti nepakankamai. Veiklos audito praktinio taikymo patirtis Lietuvoje taip pat maža. Straipsnyje nagrinėjama veiklos audito reikšmė ir sąvokos apibūdinimas įvairių užsienio ir Lietuvos autorių darbuose. Pasiūlytas veiklos audito apibrėžimas (įvertinus šiuolaikinės ekonomikos dinamiškumą ir sudėtingumą), atitinkantis šiandieninės globalios rinkos sąlygas. Ištirta veiklos audito vieta audito sistemoje. Išnagrinėtas veiklos audito procesas.Pagrindiniai žodžiai: veiklos auditas,

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Winkler, Renata. "COMMUNICATION AUDIT AND KNOWLEDGE MANAGEMENT AUDIT AS KINDS OF INTERNAL AUDITS IN THE MANAGEMENT OF INTANGIBLE ASSETS OF AN ORGANIZATION." MANAGEMENT SCIENCES 23, no. 2 (2018): 41–47. http://dx.doi.org/10.15611/ms.2018.2.05.

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Raudeliūnienė, Jurgita, and Mirna Kordab. "IMPACT OF KNOWLEDGE ORIENTED LEADERSHIP ON KNOWLEDGE MANAGEMENT PROCESSES IN THE MIDDLE EASTERN AUDIT AND CONSULTING COMPANIES." Business, Management and Education 17, no. 2 (2019): 248–68. http://dx.doi.org/10.3846/bme.2019.11284.

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Purpose – this article aims to evaluate the influence of knowledge oriented leadership on knowledge management processes and the influence of those processes on the performance of the Middle Eastern audit and consulting companies. Research methodology – analysis of scientific literature, structural equation modelling and expert evaluation (structured questionnaire) were used in order to create hypotheses and research model, to collect data from the audit and consulting companies’ experts and to test research model and related hypotheses. Findings – the results of this research supported eight

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Au, Cheuk Hang, and Walter S. L. Fung. "Integrating Knowledge Management into Information Security." International Journal of Knowledge Management 15, no. 1 (2019): 37–52. http://dx.doi.org/10.4018/ijkm.2019010103.

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Repeated information security (InfoSec) incidents have harmed the confidence of people on enterprises' InfoSec capability. While most organisations adopt control frameworks such as ISO27001 and COBIT, the role and contribution of knowledge management on InfoSec was inadequately considered. The authors integrated the concepts of knowledge-centric information security and IT Governance (ITG) into an ITG-driven knowledge framework (ITGKF) for reinforcing InfoSec maturity and auditability of enterprises. The authors also tried to assess whether ITG can embrace proper knowledge circulation within t

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Shupkulmongkol, Napaporn, Phaprukbaramee Ussahawanitchakit, and Suparak Janjarasjit. "INTERNAL AUDIT KNOWLEDGE MANAGEMENT PROFICIENCY AND INTERNAL AUDIT SUCCESS: A CONCEPTUIAL APPROACH." Review of Business Research 14, no. 3 (2014): 15–28. http://dx.doi.org/10.18374/rbr-14-3.2.

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Khunuzidi, Elena, Vladimir Shper, and Vladimir Smelov. "Quality Management Audit: Problems, Decisions, and Perspectives." ENTRENOVA - ENTerprise REsearch InNOVAtion 9, no. 1 (2023): 357–65. http://dx.doi.org/10.54820/entrenova-2023-0033.

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This study addresses the pervasive issue of distrust in audit results, a concern frequently observed in professional practice and corroborated by existing literature. The immediate objective of this research is to identify the underlying causes of this distrust and to propose practical solutions. Ultimately, our goal is to foster an environment where stakeholders can make informed management decisions based on objective and reliable audit outcomes. The methodology employed in this study integrates systems thinking, statistical analysis, and Deming's theory of profound knowledge, utilizing vari

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Lubenchenko, O. E., S. V. Shulha, and M. D. Korinko. "New Standards of Quality Management in Audit. The Risk-Based Approach." Statistics of Ukraine 96, no. 1 (2022): 117–26. http://dx.doi.org/10.31767/su.1(96)2022.01.11.

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The article proves that auditing is a socially significant activity. Therefore, the auditor must ensure the validity of his opinion, which is achieved through ensuring the quality of audit procedures at all stages. Failure to ensure the quality of audit tasks is a reason to mislead users of financial statements of enterprises and auditorsʼ conclusions, does not warn users about financial problems and the possibility of bankruptcy, especially in socially significant companies. From December 2022 on the audit, quality control of audit services are waiting for radical changes in quality managemen

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Muhammad, Radhiansyah, and Sushandoyo Dedy. "Knowledge Management Readiness Assessment in the Internal Audit Division of Bank Sinar Syariah." International Journal of Current Science Research and Review 07, no. 08 (2024): 6318–35. https://doi.org/10.5281/zenodo.13305253.

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Abstract : Internal Audit serves as a strategic business partner, with the primary objective of assisting the organization in achieving its goals. Internal Audit division of Bank Sinar Syariah faces challenges due to a combination of high employee turnover and a knowledge gap among auditors. The implementation of knowledge management can help organizations in facing these challenges so that they can work effectively and improve their performance. The research objective is to analyze the organization’s readiness to adopt knowledge management, identifying strengths and improvement also dev

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Pratiwi, Atikah Aghdhi. "Alignment of Knowledge Management and Performance Management System (Case Study: PT.X)." IJEBD (International Journal Of Entrepreneurship And Business Development) 3, no. 1 (2019): 40–48. http://dx.doi.org/10.29138/ijebd.v3i1.911.

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  Purpose: Improve company’s performance by capturing critical knowledges of employee in each Department. Design/methodology/approach: Knowledge audit is used to capture the knowledge database, and Analytical Hierarchy Process (AHP) is used to obtain critical knowledge. Findings: The results show that there are 30 points knowledges with 3 critical knowledges in the Department of Production. Research limitations/implications: The study focused only on E-Print product, especially for Department of Production. Practical implications: Knowledge is one of intangi

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Bima, Andriansyah Harimurti, and Crestofel Lantu Donald. "Knowledge Mapping to Improve Organization Capability in Internal Audit of Indonesia Stock Exchange." International Journal of Current Science Research and Review 06, no. 07 (2023): 3911–17. https://doi.org/10.5281/zenodo.8110136.

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Abstract : In the recent years, the Indonesian Capital Market saw a significant increase in terms of number of investors, daily transaction turnover, transaction frequency, and number of listed companies. This tremendous growth directly affects Indonesia Stock Exchange’s (IDX) to reconsider their knowledge management process to generate optimum results from carry out their responsibilities. As the sole capital market trading infrastructure provider in Indonesia, some of the stock exchange function can only be operated by using knowledge of IDX employee which acquired by years of working

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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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Mwangi, John. "Effect of Audit Quality on Earnings Management Practices." American Journal of Accounting 6, no. 1 (2024): 1–12. http://dx.doi.org/10.47672/ajacc.1783.

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Purpose: The aim of the study was to assess the effect of audit quality on earnings management practices. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: Research indicates that higher audit quality is associated with redu

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DeZoort, F. Todd, and Steven E. Salterio. "The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments." AUDITING: A Journal of Practice & Theory 20, no. 2 (2001): 31–47. http://dx.doi.org/10.2308/aud.2001.20.2.31.

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Interest in audit committees as part of overall corporate governance has increased dramatically in recent years, with a specific emphasis on member independence, experience, and knowledge. This paper reports the results of a study investigating whether audit committee members' corporate governance experience and financial-reporting and audit knowledge affect their judgments in auditor-corporate management conflict situations. A sample of 68 audit committee members completed an accounting policy dispute case and several knowledge and ability tests. The results indicate that, as expected, greate

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Bedard, Jean C., and Karla M. Johnstone. "Audit Partner Tenure and Audit Planning and Pricing." AUDITING: A Journal of Practice & Theory 29, no. 2 (2010): 45–70. http://dx.doi.org/10.2308/aud.2010.29.2.45.

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SUMMARY: This paper investigates the association between audit engagement partner tenure and audit planning and pricing. Prior archival research from countries requiring partner signature on the audit opinion provides mixed results on the implications of partner tenure for audit quality. While variation in audit quality based on partner tenure implies some difference in the conduct of the engagement, prior research has not yet addressed whether engagement processes differ based on partner tenure. Using proprietary data from a large audit firm, we find that planned engagement effort increases f

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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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Dattero, Ronald, Stuart D. Galup, and Jing ‘Jim’ Quan. "The knowledge audit: Meta-Matrix analysis." Knowledge Management Research & Practice 5, no. 3 (2007): 213–21. http://dx.doi.org/10.1057/palgrave.kmrp.8500142.

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Christensen, Brant E., Adam J. Olson, and Thomas C. Omer. "The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts." Journal of the American Taxation Association 37, no. 1 (2014): 3–36. http://dx.doi.org/10.2308/atax-50906.

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ABSTRACT Tax-related accounts are complex and often the last accounts finalized in the financial reporting process. Accordingly, these accounts can be used as a “last-chance” earnings management tool (Dhaliwal, Gleason, and Mills 2004). We investigate the extent to which an audit firm's industry expertise constrains earnings management through the tax accounts. We find that national industry audit experts constrain earnings management through the tax accounts. We also find that audit firm tax expertise constrains earnings management through the tax accounts when the audit firm is not considere

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Wang, Jiankang, and Jiuling Xiao. "Knowledge management audit framework and methodology based on processes." Journal of Technology Management in China 4, no. 3 (2009): 239–49. http://dx.doi.org/10.1108/17468770911013546.

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Spong, Abigail, and Caroline Kamau. "Cross‐cultural impression management: a cultural knowledge audit model." Journal of International Education in Business 5, no. 1 (2012): 22–36. http://dx.doi.org/10.1108/18363261211261737.

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PurposeMany people moving into a new culture for work or study do so without prior cross‐cultural training, yet successful cultural adaptation has important ramifications. The purpose of this paper is to focus on cross‐cultural impression management as an element of cultural adaptation. Does cultural adaptation begin by paying strong attention to nonverbal cues in a host culture? How is that attention converted into knowledge, and how do people use such knowledge management during impression management within the new culture?Design/methodology/approachThe method was qualitative. In total, ten

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Smith, K., M. Orchard, S. Rozwadowski, and D. Titcomb. "Pre-op medication management – Audit of foundation doctors knowledge." International Journal of Surgery 55 (July 2018): S100. http://dx.doi.org/10.1016/j.ijsu.2018.05.479.

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Dr Kiran Kumar Thoti, Prof. Dr. Mohammad Asif Pasha, Dr C N Udaya Shankar, Ms. Jonitha A, Dr Mohd Fathi Abu Yaziz, and Dr. Meera Uday. "An Analysis Examining the Way Supply Chain Management-Focused Third-Party Environmental Audits Contributed to Business Sustainability Efforts." Economic Sciences 20, no. 2 (2024): 177–89. http://dx.doi.org/10.69889/2y3pxd38.

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A crucial instrument for improving openness and responsibility, third-party environmental audits have become more popular as the focus on corporate sustainability has grown. The role of these audits in propelling sustainability efforts within corporations is the subject of this study. To make sure a business is in line with regulations and finds ways to improve, it can get an impartial opinion by having a third party conduct an environmental audit. The impact of these audits on business practices and sustainability is investigated in this paper through an analysis of case studies and empirical

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Hossain, Mohammed Sakhawat. "New Horizons in the Field of Management Audit: As a Tool for Improving the Overall Management of Enterprises." DIU Journal of Business and Economics 3, no. 1 (2024): 105–19. https://doi.org/10.5281/zenodo.14061515.

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The field of management audit is increasing rapidly to assess theperformance of management. Recently few firms have attempted to measure andassess the new intangible knowledge. Intellectual capital audit is used to monitor andoversee the intellectual capital of a firm. In our country some organizations conductthis audit with an unstructured form. Safety audit and Span of control audit are alsotwo new horizons in the field of management audit. Safety audit is a proactiveprocess by which an organization is able to continually evaluate and monitor theprogress of its safety and health programs and

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Sari, Yetri Martika. "Auditor Competence and Effectiveness of Internal Shariah Audit with Management Senior Support as Moderation." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 13, no. 1 (2022): 68–83. http://dx.doi.org/10.33558/jrak.v13i1.3221.

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The phenomenon of the lack of competence of internal Shariah auditors became the basis for the development of this research with the aim to test the influence of competence on the effectiveness of internal Sharia audits taking into account the role of senior management support. The research data was collected using questionnaires and obtained by 34 respondents who were internal auditors at four Islamic commercial banks in Indonesia. The study used a quantitative approach and statistical testing was conducted using smartpls. The results of this study confirm that competence has no effect on the

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Andriyanto Andriyanto, Januar Arafi, Maulia Nur Oktavia, Satria Dwiky Sektiawan, and Herlina Manurung. "Sistematik Literature Review: Penyelesaian Audit, Penelaahan Subsequent Event, Laporan Auditor Dan Management Latter, Penemuan Fakta." Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2, no. 1 (2023): 185–96. http://dx.doi.org/10.61132/maeswara.v2i1.606.

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This article aims to present an in-depth Systematic Literature Review related to several key aspects in the audit domain, including Audit Completion, Subsequent Event Review, Auditor's Report, Management Letter, and Fact Finding. By adopting a systematic approach, this research summarizes and analyzes related scientific literature to provide a comprehensive view of the latest developments in each of these aspects. The results of this literature review provide in-depth insight into strategies and methodologies in completing audits, evaluating the impact of subsequent events, the role and proces

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Mohammed Sakhawat, Hossain. "New Horizons in the Field of Management Audit: As a Tool for Improving the Overall Management of Enterprises." DIU Journal of Business and Entrepreneurship 3, no. 01 (2008): 106–19. http://dx.doi.org/10.36481/diujbe.v03i1.14tzc985.

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The field of management audit is increasing rapidly to assess the performance of management. Recently few firms have attempted to measure and assess the new intangible knowledge. Intellectual capital audit is used to monitor and oversee the intellectual capital of a firm. In our country some organizations conduct this audit with an unstructured form. Safety audit and Span of control audit are also two new horizons in the field of management audit. Safety audit is a proactive process by which an organization is able to continually evaluate and monitor the progress of its safety and health progr

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Wahyuni, Wahyuni, Widia Astuti, Fitriyani Fitriyani, Maylani Christianty, and Rizky Wahyu Septanti. "Strategies for Integrated Audits to Ensure Control, Risk Management, and Ethical Practices." Advances in Managerial Auditing Research 2, no. 1 (2024): 51–62. http://dx.doi.org/10.60079/amar.v2i1.348.

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The purpose of this study is to examine the role of integrated audits in organizational governance and ethical practices. Through a systematic literature review, the research design entails identifying relevant academic journals, industry reports, and scholarly publications related to integrated audits, organizational governance, and audit effectiveness. The selected literature will be critically evaluated to identify key themes, trends, and theoretical frameworks, with thematic analysis used to uncover recurring patterns. The findings reveal that integrated audits play a pivotal role in forti

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Weihrich, Dietmar. "Performance auditing in Germany concerning environmental issues." Sustainability Accounting, Management and Policy Journal 9, no. 1 (2018): 29–42. http://dx.doi.org/10.1108/sampj-04-2017-0036.

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Purpose This paper aims to provide knowledge concerning performance auditing by examining the implementation in Germany. The text shows how the principles of performance auditing are implemented in Germany. The German approach is special because the international standards are not implemented in Germany, and there are neither any existing scientific studies nor any other literature concerning performance audit in Germany. Design/methodology/approach The study comprises a general discussion of the goals and boundaries of performance auditing with an environmental perspective based on a literatu

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Mahlangu, Simphiwe, and Riyad Moosa. "IT Knowledge Requirements of an External Auditor." Academic Journal of Interdisciplinary Studies 12, no. 4 (2023): 84. http://dx.doi.org/10.36941/ajis-2023-0097.

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The growing use of Information Technology (IT) systems in businesses necessitates the hiring of auditors who have IT knowledge and abilities. An external auditor’s competence in IT ensures that the audit is run professionally and effectively. Consequently, the objective of this study was to ascertain the current state of IT knowledge among external auditors. This study followed a quantitative descriptive research design. Data was collected using a questionnaire, and analysed using descriptive statistics. A total of 62 external auditors from three small to medium-sized audit firms completed the

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Hechter, Daniel, and Hanlie Smuts. "Performing a Knowledge Audit Within a South African Chemical Manufacturer." International Journal of Knowledge Management 20, no. 1 (2024): 1–21. http://dx.doi.org/10.4018/ijkm.338213.

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Despite the increased efforts of organisations to implement knowledge management (KM) initiatives, many fail. Performing a knowledge audit before embarking on KM activities increases the probability of success. In this interpretive case study, the authors applied a modified version of the knowledge audit methodology developed by Perez-Soltero et al. to a South African (SA) veterinary medicine, fine chemical, and pharmaceutical manufacturer. The authors engaged members of the organisation in focus group sessions and individual interviews to identify knowledge assets related to core processes wi

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Abdullah, Rusli, Shamsul Sahibudin, Rose Alinda Alias, and Mohd Hasan Selamat. "Collaborative Knowledge Management Systems for Learning Organisations." Journal of Information & Knowledge Management 04, no. 04 (2005): 237–45. http://dx.doi.org/10.1142/s0219649205001237.

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A knowledge management system (KMS) is a concept that can be used for creating knowledge repositories, improving knowledge access and sharing as well as communicating through collaboration, enhancing the knowledge environment and managing knowledge as an asset for an institution or organisation. In this paper, we propose a collaborative KMS framework for learning organisations (LOs) and discuss components in the framework that will help organisations to increase productivity and quality as well as to gain return on investment from a KMS. These components are KMS functionality, architecture, ta

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Randy, Rahmadhiputra, and Sushandoyo Dedy. "Improving Demand Management Performance using Knowledge Management Approach in an Oil and Gas Company." International Journal of Current Science Research and Review 06, no. 06 (2023): 3256–66. https://doi.org/10.5281/zenodo.8025940.

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<strong>ABSTRACT: </strong>The oil and gas industry has become one of the most important sectors of the global economy, providing energy for transportation, industry and power generation. Indonesia is one of the world's largest producers of oil and gas and the oil and gas industries have been operating in Indonesia for several decades, contributing to the country's economic growth and development. PT. COPI, one of the entity in the oil and gas industry which focuses on downstream segment, plays an important role in this industry. However, to anticipate industrial competition, it requir

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Khudayarov, Ikram Abdukarimovich. "Improving management of enterprises based on corporate governance." Journal of Universal Science Research 2, no. 5 (2024): 685–88. https://doi.org/10.5281/zenodo.11314924.

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The aim of this research is to inspect whether Corporate Governance (CG) attributes such as Audit Meeting Frequency, Ownership Concentration, Board Meeting Frequency, Foreign Ownership, Institutional Ownership, Board Gender Diversity, Audit Committee Size, Board Size, Audit Reputation and CEO Compensation affect firms’ performance in every where. This research employed the pooled least square method to estimate the association among attributed of CG and firm performance measures (Return on Asset and Tobin’s Q) by selecting the Cement Sector and Energy sector companies listed in Pak

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Hull, Richard, Rod Coombs, and Malcolm Peltu. "Knowledge management practices for innovation: an audit tool for improvement." International Journal of Technology Management 20, no. 5/6/7/8 (2000): 633. http://dx.doi.org/10.1504/ijtm.2000.002885.

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Levy, Meira, Irit Hadar, Steven Greenspan, and Ethan Hadar. "Uncovering cultural perceptions and barriers during knowledge audit." Journal of Knowledge Management 14, no. 1 (2010): 114–27. http://dx.doi.org/10.1108/13673271011015606.

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Jucevicius, Giedrius, and Ema Aukscenyte. "Preconditions for the development of organizational knowledge ecosystem inside an audit firm." European Conference on Knowledge Management 24, no. 1 (2023): 82–88. http://dx.doi.org/10.34190/eckm.24.1.1647.

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The paper aims to present key preconditions for the development of organizational knowledge ecosystem inside an audit firm. The audit activities represent a specific context for knowledge management, especially what concerns knowledge sharing and generation of new knowledge in organizational environment of formal rules and standards. We present the survey of audit firm employees (68) and their management by discussing the key challenges related to the dynamic knowledge sharing and new knowledge creation inside an audit firm. The paper investigates the nature of knowledge within an audit firm a

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Subhan, Muhammad, and Suyanto Suyanto. "Mediating role of work stressors between auditor knowledge-sharing activities and job satisfaction in Indonesian small audit firms." Problems and Perspectives in Management 21, no. 3 (2023): 300–315. http://dx.doi.org/10.21511/ppm.21(3).2023.24.

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Audit businesses encourage their auditors to conduct remote audits during the COVID-19 pandemic. Therefore, auditors from small audit firms exchange their skills, viewpoints, and experiences through internet forums. The purpose of this study is to investigate how auditors’ knowledge-sharing activities through a social media community based on the reciprocity standard can prevent stress caused by work stressors, which affect their job satisfaction. The relationship between knowledge-sharing activities, work stressors, and job satisfaction was examined using the partial least squares structural

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Dadkhah Nikou, Mohsen, Fattah Nazem, and Hassan Shahraki Pour. "Proposing a Model for Knowledge Management Auditing in Islamic Azad University, Tehran Province (Case Study: Islamic Azad University, Tehran Province)." Management, Education and Development in Digital Age 2, no. 1 (2025): 57–68. https://doi.org/10.61838/medda.2.1.5.

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The present study aimed to propose a model for auditing knowledge management in Islamic Azad University, Tehran Province. This study was applied in terms of purpose and cross-sectional in terms of implementation method. The research population consisted of faculty members of Islamic Azad University, Tehran Province during the 2022–2023 academic year. Based on the Krejcie and Morgan table, a sample of 210 individuals was estimated and selected through stratified random sampling. The research instrument was a researcher-made questionnaire for auditing knowledge management in Islamic Azad Univers

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Firman, Ahmad. "Knowledge Management Implementation and Human Resource Development on Employee Performance." Jurnal Manajemen Bisnis 10, no. 1 (2023): 221–34. http://dx.doi.org/10.33096/jmb.v10i1.511.

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This study aims to test and analyze the effect of the application of knowledge management and human resource development on the performance of employees of the Audit Board of the Republic of Indonesia, South Sulawesi Province. The population in this study was employees at the Audit Board of the Republic of Indonesia, South Sulawesi Province, which numbered 90 people. Sampling in this study used purposive sampling techniques, so the researchers determined 50 employees as samples. The source of this research data is primary data, which is data obtained from the results of distributing questionna

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Azizkhani, Masoud, Sarowar Hossain, Alicia Jiang, and Wenjing Yap. "Mandatory partner rotation, audit timeliness and audit pricing." Managerial Auditing Journal 36, no. 1 (2021): 105–31. http://dx.doi.org/10.1108/maj-12-2019-2506.

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Purpose The purpose of this study is to provide further evidence on the ongoing debate on the costs and benefits of mandatory audit partner rotation (MPR). Specifically, this study examines how MPR simultaneously affects audit reporting lag (ARL) and audit fees (AFs). Design/methodology/approach A simultaneous approach was adopted to further shed light on the findings currently documented by this line of research. Findings Using Australian data, it was found that MPRs increase AFs but do not affect ARL simultaneously in the year of MPRs. It was also found that the departing audit partners do n

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Khaled Isam AL-Qatamin, Zalailah Salleh, and Azwadi Ali. "The Impact of Auditors’ Industry Knowledge and Experience on Premature Sign-Offs: Evidence from Jordan." International Journal of Business and Society 22, no. 3 (2021): 1569–88. http://dx.doi.org/10.33736/ijbs.4322.2021.

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This study aims to investigate the impact of auditors’ industry knowledge (AIK) and auditor experience (EXP) on premature sign-offs (PMSOs) among external auditors. PMSOs is one of dysfunctional behaviours in auditing that eventually affects the audit quality. Audit quality is defined as all audit procedures are satisfactorily performed and stakeholders are not negatively affected with the results of poor audit quality. While the topic of audit quality has received great attention from previous studies decades ago, studies on how AIK and auditor experience affects PMSOs are limited. Therefore,

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