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 Team"”.
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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 Copycat Effect: Do social influences allow peer team members' dysfunctional audit behaviors to spread throughout the audit team?
Staff auditors often rely on team members as a source of information to determine the behaviors that are normal and acceptable. This may be one cause of the prevalence of audit quality reducing dysfunctional audit behaviors (DAB) within the profession. Social influence theory, applied in an …
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Auditor integration of IT specialist input on internal control issues: how a weaker team identity can be beneficial
In this dissertation, I investigate how auditors integrate information technology (IT) specialist input on internal control over financial reporting (ICFR) issue classifications. Given the ill-structured nature of ICFR issue classifications and the importance of appropriate classification due to …
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The development and adaptation of the computer aided environment to facilitate industrial energy audits
Industrial Energy Audits became more significant in the last several decades in response to increasing rates of energy cost and sustainable awareness. The Industrial Assessment Center supported by the U.S. Department of Energy is an organization that helps participating industrial facilities to …
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Preliminary control risk assessments by computer audit specialists and non-specialists
Auditors are encountering more and more computerized accounting applications as the pervasiveness of computing technology increases in business. Auditors, therefore, need to adapt their audit approaches in the face of the changes caused by the new technology. The AICPA has addressed the issue by …
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HACCP Assessment of Virginia Meat and Poultry Processing Plants
… and were designed to be non-regulatory. The audit team included N.G. Marriott, M.A. Tolbert and B.P. Quinn. The audits consisted of a tour of the facility and a review of SSOPs and all HACCP related documentation. To assist in these audits, a HACCP check sheet was developed and utilized to …
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The Effects of Core Audit Teams' Review of Centralized Audit Teams' Work
… accounting firms recently created U.S.-based audit support groups to advance efficiency and consistency by applying firm-wide methodologies and standard audit procedures in judgmental/routine accounting areas. These groups—hereafter called the centralized audit team (CAT)—service several …
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Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments
During an audit, if an audit team does not have sufficient knowledge when auditing a complex issue they often call upon subject matter experts to provide advice. While these experts are the knowledge experts in their area, the quality of the advice depends upon their ability to fully understand and …
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The Impact of mandatory audit firm rotation on the statutory duties of Directors
… June 2017, the Independent Regulatory Board for Auditors, the audit regulator in South Africa, implemented mandatory audit firm rotation (MAFR) with effect from 1 April 2023 in response to concerns regarding auditor independence in South Africa. The introduction of MAFR has been met with …
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The value of art: an investigation of the ‘value for money’ audit for the performing arts
… measuring system. The ‘value for money’ (VFM) audit has been widely introduced in many government departments and non-profit organizations. However, whether the VFM method can be proclaimed as an appropriate form of measurement of the value of a performing arts organization is yet to be …