Risk Based Audit oleh Satuan Kerja Audit Intern pada PT. Bank JAT

Audit of a bone bank.

The results are reported of an audit of allografts collected in the first 18 months of the Leicester Bone Bank. We retrieved 161 femoral heads at primary arthroplasty of which 103 were implanted into 59 patients. There were deep infections in two recipients and wound infections in five. In two of these cases, culture of the femoral head at implantation was positive but the organisms grown were ...

A Knowledge-Based Model of Audit Risk

Evidence of Fraud, Audit Risk and Audit Liability Regimes

We investigate the effectiveness of proportionate liability in reducing the probability of fraud and audit risk relative to joint and several liability in two strategic audit settings: one that provides conclusive evidence of fraud and one that provides inconclusive evidence of fraud. In both settings the auditor makes an audit effort choice, but in the second setting the auditor also evaluates...

Knowledge-based Audit Support

In this paper we describe a formal model and a design based on that model of a system which offers knowledge-based support for both specification of the object of audit and specification of the planning of the audit of that object. This model can be compared to a Conceptual Model in the world of Information Systems. The object of audit includes databases containing auditee’s registrations of ec...

Presenting a Risk-Based Tax Audit Model for Small and Medium Enterprises (SMEs) in Iran

Abstract Today, small businesses play a role in the economic growth of the country, and given the remarkable capacity of their businesses and their contributions to payroll taxes, metrics and increases. Risk in these firms will have a significant impact on tax revenues, so estimating and analyzing the risk associated with economic agents is one of the pressing needs of the tax system in the co...