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 7 of 7 for “"audit teams"”.
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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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Optimizations for election tabulation auditing
… to improve the field of election tabulation audits. In particular, we start by discussing the open problems in statistical election tabulation audits and categorizing these problems into three main sections - audit correctness, flexibility, and efficiency. In our first project, we argue that …
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The Effects of Knowledge Transfer On Complex Problem Representation and Judgment in Auditing
An inherent aspect of an audit is the level of task complexity that junior auditors (staff and senior level associates) endure on a daily basis. This complexity directly impacts an auditor’s ability to form an appropriate problem representation, which in turn impacts judgment performance. One of …
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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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Risk management as a strategic tool for sustainable service delivery in King Cetshwayo District Municipalities
… are responsible for risk management, internal audit services and service delivery. Purposive sampling was used to draw this sample and semi-structured interviews were used to collect data from them. Data were analysed using thematic analysis on ATLAS.ti. The findings indicated a failure among …
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Multi-mode resource-constrained project schedule problem: metaheuristic solution procedures and extensions
… uit deel I gebruikt om de planning van een audit kantoor te optimaliseren. In deze planning dienen audit teams toegewezen te worden aan verschillende audit taken. Er kan duidelijk aangetoond worden dat met het gebruik van optimalisatietechnieken significante verbeteringen kunnen gemaakt …
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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 …