Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 10 of 10 for “"Audit Effectiveness"”.
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Framework for improving internal audit effectiveness in supply chain management fraud prevension in the Gauteng Provicial Treasury.
Amongst other roles, the internal audit function should provide assurance that the internal controls that are in place are adequate to mitigate fraud risk, and to ensure that the supply chain management goals in the public sector are met. However, the role of internal audit as a management control …
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A comparison of perceived importance of factors that have an impact on audit effectiveness in higher education institutions
… of importance of factors which have an impact on audit effectiveness is relevant to the entire internal auditing profession, because communication of its Professional Standards to those higher in the organization is necessary for the audit function to be carried out effectively. A study was …
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Belief perseverance in audit analytical review
Auditors often perform analytical procedures to identify potential financial-statement errors, irregularities and other unusual events. While recent descriptive research suggests that analytical procedures can be very effective and efficient for identifying causes of unusual financial-statement …
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Modeling auditor judgment in nonstatistical sampling
Since its issuance in June 1981, Statement on Auditing Standards (SAS) No. 39, "Audit Sampling," has been the center of much controversy. Practitioners are voicing their concerns as they anticipate difficulties in designing, selecting, and evaluating a nonstatistical sampling procedure in …
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The effectiveness of internal auditing in the public sector in Zambia.
… factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality audit work. The study …
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The effectiveness of internal auditing in the public sector in Zambia.
… factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality audit work. The study …
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Mitigating the Effects of Interruption on Audit Efficiency and Effectiveness
… examined the effects of interruption on auditor efficiency and effectiveness for one simple and two complex tasks within the audit domain. I evaluated these effects for novice and experienced auditors. In addition, I considered two ways in which the negative effects of interruption might …
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Facilitating Configural Processing Within the Audit Team: An Additional Benefit of the SAS 99 Fraud Brainstorming Session
This study considers the ability of the audit team to configurally process information, that is, to piece together information cues held by individual team members and recognize the underlying pattern in the information. It also examines how the hierarchical structure of the audit team impacts the …
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The Effect of Process Accountability on the Evaluation of Audit Evidence: An Examination of the Audit Review Process
… the effect of accountability and client risk on auditor efficiency and effectiveness during an audit review task. I considered two types of accountability. The first type is outcome accountability, which represents the type of accountability in the current audit review process. The second type of …
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Enhancing the auditor's fraud detection ability: An interdisciplinary approach
A contemporary issue of concern to both external auditors and financial statement users is fraud-detection by auditors. The ability of auditors to detect material irregularities, including fraud, should be enhanced to enable them to apply "reasonable skill and care" in carrying out the audit. Such …