Abstract This research aims to analyze one of the most important components activity a company, namely management control. The paper is structured in three parts, thus aiming achieve an objective synthesis that faithfully reflects current structure and regulation company’s first part will address introductory general aspects control according each type respectively, rules applicable partnership...

Audit firms are faced with increasing demands for audit efficiency and effectiveness. Increasing knowledge sharing in audit engagements can help them respond to this challenge, and this study seeks to advance understanding of the extent and determinants of such sharing. Data collected from auditors of two Big Four audit firms suggest that both firms have high, but far from complete, levels of k...

This paper examines auditor liability rules under imperfect information, costly litigation and risk averse auditors. A negligence rule fails in such a setting, because in equilibrium auditors will deviate with positive probability from any given standard. It is shown that strict liability outperforms negligence with respect to risk allocation, and the probability that a desired level of care is...

From an internal audit perspective, enterprise systems have created new opportunities and challenges in managing internal as well as external risks. In this work, we report results of a survey that examines internal auditors’ ability to identify and manage operational, financial, technological, compliance and other risks as the organization migrates to an ERP environment. Our findings show that...

We propose publishing L2TAP privacy logs to facilitate privacy auditing tasks that involve multiple auditors, an increasingly common requirement in the context of social computing and big data driven science. Our proposal utilizes two ontologies, L2TAP and SCIP, designed for deployment in a Linked Data environment. L2TAP provides provenance enabled logging of events. SCIP synthesizes contextual...

Lempu’ na getteng which is a Bugis culture that aims to create humans who have the nature and attitude of being honest, firm fearing God so this value has very positive influence on formation personality each individual. This study was conducted determine whether there relationship between lempu’ nagetteng Code Professional Ethics an indicator auditor declared professional. uses primary data ob...

Do we yet understand Hume's project in his main argument about induction in Treatise I.iii.6? Is the argument skeptical? Is it even so much as epistemological, skeptical or otherwise? Or is it merely psychological? Although the literature has made much progress on these questions, we have not reached a full understanding of Hume's position. I hope to fill in some missing pieces of the interpret...

Consider the skeptic about the external world. Let’s straightaway concede to such a skeptic that perception gives us no conclusive or certain knowledge about our surroundings. Our perceptual justification for beliefs about our surroundings is always defeasible—there are always possible improvements in our epistemic state which would no longer support those beliefs. Let’s also concede to the ske...