Global ETD Search
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Showing 1 to 2 of 2 for “"Evidence Sufficiency"”.
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Promoting flexible idea generation in audit planning: the effects of counterfactual mindset and example provision
… dialog about what constitutes sufficient audit evidence. Since the determination of what is sufficient depends largely on professional judgment there is no bright line rule that auditors can apply to know they have completed a satisfactory audit. Using theory from the organizational behavior …
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Improving reliability and security monitoring in enterprise and cloud systems by leveraging information redundancy
… by a cloud service provider (CSP) during audit evidence collection as a result of a poor understanding of evidence requirements. We motivate our analysis by developing a taxonomic framework for understanding the causes of and potential solutions to uncertainty in audit. We present a model-driven …