Internal controls constitute a key concept in the auditing domain. In the audit risk assessment process, auditors evaluate a firm’s internal control system to provide reasonable assurance regarding the achievement of the entity’s objectives. The present work reflects upon the design of a domain-specific modelling language for internal controls modelling. It investigates the potentials of an ent...

External auditors play a major role in supporting governments and global organizations implementing their plans for achieving sustainable development goals. The current research determines the factors that affect audit quality of company. authors reviewed articles related to topic published last 30 years (1980– 2020) identify affected quality. Data were analyzed using Leximancer software. It wa...

this study aims at investigating the relationship between age and gender of auditors and their judgment and decision. population of this study includes dependent auditors engaged in audit firms member of iranian association of certified public accountants (iacpa). random sampling was used and the questionnaireswere distributed among 100 auditors. the methodology of the study is descriptive-surv...

This study reviews the supervisory mechanism carried out by company in implementation of risk management. research is qualitative with literature method. As a result, internal auditors, audit committees and management accountants work together supervising risk-based audits. Internal auditors have weak contribution because they prefer approach so are supported committee. The committee supervises...

This study aims to explore the perception of independence among internal auditors, describe auditor's experience with dilemmas, and how auditors deal these dilemmas. research adopts a phenomenological reveal when encountering conducted interviews four in one prominent higher education institutions Indonesia. The result this demonstrates that role conflicts arise from an dilemma felt by auditors...

Very many things in our business and auditing environment are changing at an increasing rate. One central theme in auditing is how information technology developments affect the nature of the audit process and the audit skills. Auditors have to ask how to operate in new environments. New information technology support systems for monitoring and controlling operations could be useful. Artificial...

Today, internal auditors not only perform assurance activities but also provide consulting services. The audit are services provided to heads of organisations, resulting in added value. This paper has been prepared with the objective explore such for their importance and practical implementation budgetary institutions, municipalities, publicly owned companies. In course study, primary research ...

Auditors and process managers often face a huge amount of financial entries in accounting information systems. For many reasons like auditing the internal control system a process-oriented view would be more helpful to understand how a set of transactions produced financial entries. For this reason we present an algorithm capable to mine financial entries and open items to reconstruct the proce...

Internal and external auditors face an enormous amount of financial entries in accounting information systems. For many reasons like legal regulations a process-oriented view of these entries is urgently needed in order to understand the way financial entries are produced in accounting information systems and to infer the underlying processes. Traditional modeling languages focus on processes b...

Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuo...