Auditors face a number of challenges when performing audit risk assessment. To cope with these challenges, methods are required that purposefully reduce the complexity inherent to internal control systems and that facilitate communication about internal control matters among groups of stakeholders with differing perspectives on the subject matter. In this paper, we investigate the potentials of...

Anecdotal evidence suggests that audit clients are automating more internal controls over time. Audit firms customarily respond to their clients’ increasing IT (information technology) risks by including more IT audit specialists in their external audit engagements. But, using IT audit specialists on the audit engagement to examine the IT risks that external financial statement auditors can exa...

Traditionally, when companies needed assistance regarding internal controls, they turned to an external auditor (EA). However, now, due ongoing tightening of legal requirements and practices the independence EAs, this has been restricted. As alternative, are increasingly requesting audits deliver support. Even though audit function (IAF) important player in control, however, there is little aca...

background: alcohol consumption is one of the main health problems in most countries. the purpose of the present study is to evaluate the reliability and validity of alcohol use disorders identification test (audit). methods: by employing the method of available sampling, 70 alcoholic patients were included as case group and 70 normal age, gender and education matched individuals were also incl...

In modern organizations, Information and Communication Technologies are used to support the organizations’ activities. To manage the quality of the organization processes, audit processes are implemented. Also, the audit processes can aim the quality of ICT systems themselves because their involvement in organization processes. The paper investigates the ways in which a quality management can b...