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An investigation into the Auditing Profession Regulatory Framework and the factors influencing the adoption of ISAs in the Libyan contextEltweri, Ahmed Mohamed El Hadi January 2015 (has links)
Accounting information for decision making needs to be reliable, unless the information is audited, it cannot be regarded as reliable. Therefore, although extensive research in the area of accounting in general, and auditing in particular, has been conducted in the developed countries, similar investigations within developing countries have so far been relatively limited. Moreover, global financial crises, the most recent in 2007/8, have increased the pressures for better regulations with the aim of harmonising the auditing profession globally. This study therefore aims to help fill the gap in research and to provide recommendations to the governing body of the Libyan auditing profession, in order to address the difficulties faced by the profession, and advance and improve the quality of professional auditing practice. This study is predominantly positivist in essence, but, based on the nature of the problem and research questions, a mixed methods approach to gathering data from stakeholders in the auditing profession is adopted. A questionnaire (196 respondents), and a set of semi-structured interviews (nine participants), represent the quantitative and qualitative instruments of the study respectively. The research sample for both empirical exercises is comprised of individuals from five different groups representing the Libyan auditing profession stakeholders. This wide spread of participants is selected in order to generate valid, reliable, generalizable, and meaningful data, and conclusions. The overall conclusion drawn from the analysis is that the Libyan audit profession regulations are considered inadequate by the profession itself, since they fall short of meeting international standards, as supported by the fact that many foreign companies invest in Libya, and they insist on their auditing using ISAs as a guarantee of transparent and high quality auditing. The Libyan audit profession is unwilling to implement these international standards, and this weakness needs to be addressed. Furthermore, issues relating to licensing, accounting and auditing education, examination for entry to the profession, and Continuing Professional Development (CPD) must all be reviewed. In addition, a new regulatory framework, that involves government supervision, and the use of internationally-recognised standards in the performance of auditing duties, must be introduced. In terms of the most appropriate regulatory approach, the results indicated that the independent regulator model is preferred; and with respect to auditing standards, the study finds that the preferred approach is to harmonise all auditing standards used in Libya, and to adopt the ISAs with certain modifications that suit the Libyan context. Furthermore, the study sample identified six factors that impact positively on the adoption of the ISAs, and a further six factors that had negative influences. This research contributes to the body of literature by filling the gap regarding the Libyan auditing profession in general, and identifying factors that have an impact on the adoption of ISAs in particular. Recommendations are provided to the authority responsible for supervising the Libyan auditing profession that essentially require the upgrading of all professionals, and perseverance to ensure national and international development of the profession in particular, and to other countries with similar characteristics in general.
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Percepção sobre a eficiência do controle interno nos órgãos que compõem o poder executivo municipal: um estudo de caso na auditoria da Controladoria Geral do Município do Rio de Janeiro CGMRJ / The effectiveness of internal control over agencies that make up the executive council: a case study in the auditory of the Comptroller General of the Rio de Janeiro - CGMRJReginaldo de Almeida Peba 10 February 2010 (has links)
Apresentar a percepção dos servidores públicos lotados na Auditoria Geral (ADG) da Controladoria Geral do Município do Rio de Janeiro (CGMRJ), sobre a eficiência do uso de Ferramentas de Controle Interno pelos gestores da coisa
pública, pertencentes aos órgãos que compõem o Poder Executivo Municipal (PEM), no desempenho de suas funções. Os modelos atuais de gestão pública estão evoluindo a cada dia e precisam de informações que permitam a implementação de medidas corretivas, assim que a pesquisa se justifica, pois procura mostrar aos cidadãos o resultado da percepção desses servidores, que atuam na proteção do patrimônio público, em relação a quem está sujeito a sua ação, ao prestar contas,
quanto: à eficiência e efetividade operacional; confiabilidade dos registros contábeis e financeiros; bem como a conformidade com leis e normas. A metodologia
empregada envolve um estudo de caso, associado à pesquisa bibliográfica, exploratória, descritiva, pois além de ser um processo investigativo, utiliza diversos materiais escritos, bem como descreve um fenômeno. Enfim, a coleta de dados foi
realizada através de um questionário onde foi combinado respostas de múltipla escolha e respostas abertas. O resultado desse estudo revela que à eficiência do Controle Interno está baixa nessas entidades. Os conceitos encontrados resultantes
da percepção do grupo: Componentes do Controle Interno e reforçados, pela reduzida aplicabilidade das Ferramentas Gerenciais, mostra que esses elementos componentes das Ferramentas de Controle Interno precisam ser compromisso, na
consciência desses gestores. / Present the perceptions of civil servants crowded the Auditor-General (ADG) of the Comptroller General of the Rio de Janeiro (CGMRJ) on the efficiency of the use of tools of Internal Control by the managers of public affairs, belonging to the
agencies that make up the Executive Municipal (PEM), the performance of their duties. Current models of governance are evolving every day and need information to enable the implementation of corrective measures, so research is justified, as it seeks to show the public the result of the perception of these servers, which function is to protect public property, for those subject to its action, the account in respect of: efficiency and operational effectiveness, reliability of accounting records and financial and compliance with laws and regulations. The methodology involves a case study, together with the literature, exploratory, descriptive, as well as being an investigative process, using various written materials, and describes a phenomenon. Finally, the data collection was conducted through a questionnaire which was combined multiplechoice and open answers. The result of this study shows that the efficiency of internal control is low in these entities. The concepts found resulting from the perception of the group: Components of Internal Control and reinforced by the limited applicability of the Management Tools, shows that these component elements of internal control tools need to be committed in the consciousness of managers.
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A construção da trajetória profissional de contadores a partir da experiência em uma Big FourFeijó, Carla dos Santos January 2016 (has links)
Este estudo objetivou analisar de que modo a vivência em uma das maiores empresas mundiais de auditoria (Big Four) influenciou na construção das trajetórias de carreira dos contadores que lá tiveram experiência como auditor ou consultor. Para a realização desta pesquisa qualitativa contou-se com a participação de catorze contadores que trabalham ou trabalharam nestas organizações. A coleta de dados ocorreu por meio de entrevista semiestruturada. A apresentação dos resultados foi organizada em 20 categorias iniciais, que deram origem a 7 intermediárias e 3 categorias finais de análise. Elas dizem respeito às expectativas e idealizações no início da carreira, à experiência vivenciada na Big e às mudanças de perspectivas pessoais e profissionais impactando nas decisões de carreira dos entrevistados. Esta dissertação possibilitou perceber, pela visão dos contadores entrevistados, que a experiência nestas empresas gera influências significativas, que poderiam ser considerados legados, tanto profissionais como pessoais para os indivíduos, devido ao dinamismo, definido por eles como diferenciado, a que essas pessoas ficaram sujeitas. Além disso, verificou-se que para quem decide sair dessas instituições, há uma alta empregabilidade no mercado de trabalho e, para os que decidem permanecer, há a possibilidade de se tornar sócio, dependendo das suas escolhas e direcionamentos das trajetórias de carreira, que são baseadas nos gostos e preferências pessoais, mas também influenciada pelo meio social no qual essas pessoas estão inseridas. Mostrou-se forte, nesta pesquisa, a influência da família para o direcionamento das escolhas e da constituição das trajetórias profissionais. Revelaram-se experiências nas Bigs enquanto carreiras organizacionais, hierarquizadas, em um ambiente com altas demandas de trabalho e priorização da carreira em detrimento à vida pessoal; entretanto, ao longo do tempo as mudanças de vida que ocorreram, demandaram, em determinado momento, um maior equilíbrio entre vida pessoal e profissional, que foi o maior direcionador das escolhas das novas trajetórias. O dilema das auditoras e o interesse pela docência, que a maioria dos entrevistados demonstrou, também são resultados desta pesquisa. / This study analyzed how the experience in one of the largest audit firms (Big Four) influenced the construction of the Accountant career trajectories while auditor or consultant. For the realization of this qualitative research was counted with the participation of fourteen accountants who work or have worked in these organizations. The data were collected through semi-structured interview. The presentation of the results was organized in 20 initial categories, which gave rise to 7 intermediate and final 3 categories of analysis. They relate to expectations and idealizations early in his career, to the experience of the Big and changes of personal and professional perspectives impacting on the respondents career decisions. This work made it possible to realize, by the interviewees counters that the experience these companies generate significant influences, which could be considered legacy, both professional and personal to individuals, due to the dynamics defined by them as differentiated, that these people were subject. Moreover, it was found that for those who decide to leave these institutions, there is a high employability in the labor market and for those who decide to stay, there is the possibility of becoming a partner, depending on your choices and directions of career paths that they are based on personal tastes and preferences, but also influenced by the social environment in which these people are located. Proved to be strong in this research, the family influence on the direction of the choices and the establishment of professional trajectories. They have proven experience in the Bigs as organizational, hierarchical careers in an environment with high job demands and prioritizing career over personal life; however, over time the life changes that occurred, demanded at any given time, a better balance between personal and professional life, which was the biggest driver of the choices of new paths. The dilemma of auditing and interest in teaching, most of them show, are also results of this research.
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Expectativa de remuneração como atributo de atratividade da profissão de auditoria independente no Brasil / Expected compensation as an attribute of attractiveness for the independent auditor profession in BrazilClaudio Marques 19 December 2013 (has links)
A proposta central do estudo foi investigar se o valor da remuneração pode influenciar na preferência ou atratividade da auditoria independente como uma alternativa de ocupação profissional no ambiente brasileiro. Teve como foco os alunos do curso de ciências contábeis que são os prováveis candidatos a optar por essa atividade profissional. Para alcançar tal objetivo, foi definido como estratégia de pesquisa o desenho quase-experimental, conduzido com 240 alunos pertencentes às instituições públicas estaduais e federais no Brasil, em que os sujeitos participantes foram direcionados aleatoriamente ao grupo de controle ou ao grupo experimental. Cada grupo recebeu algumas ofertas de trabalho nas três atividades profissionais definidas para a pesquisa, cuja tarefa dos integrantes era dizer se aceitava ou não a vaga ofertada. A diferença entre o grupo de controle e o experimental foi o estímulo da remuneração apresentada para o grupo de experimento. A metodologia aplicada nas mensurações compreendeu basicamente análises de frequência dos grupos e testes não paramétricos para verificar a existência ou não de diferenças de média entre os grupos. Os resultados indicaram o aceite da primeira hipótese de que a preferência pela atividade de auditoria é influenciada pela percepção do valor da remuneração e, em termos relativos essa influência representou 26% na taxa de aceite, o teste não paramétrico de Mann-Whitney também confirmou a existência dessa influência apontando um p-valor < 0,000. Os resultados também indicaram suporte ao modelo de valência da teoria da expectativa em que os indivíduos com alto índice de valência pela atividade de auditoria escolheram essa atividade independentemente do estímulo remuneração uma vez que já tinham valorado os atributos de trabalho mais preferidos. Com isso, a segunda hipótese da pesquisa de que a remuneração não influencia na escolha quando a valência pela auditoria for alta, também foi aceita. Por outro lado, os resultados também apontam para o aceite da terceira hipótese indicando que aqueles indivíduos com menor valência tiveram influência significativa do fator remuneração na escolha da vaga de auditoria. Apesar de não ser o foco dessa pesquisa também foi possível evidenciar os atributos de trabalho mais preferidos pelos alunos, os quais se mostraram similares aos levantados em outras pesquisas como, por exemplo, Rendell e Brown (2011) e Leschinsky & Michael (2004), esses fatores foram 1. Oportunidade de avanço na carreira, 2. Estabilidade e segurança no trabalho e 3. Conseguir alta remuneração, seguida por outros com menor grau de importância. A principal contribuição dessa pesquisa foi evidenciar a influência do fator remuneração na atração da atividade de auditoria, permitindo assim corroborar com as pesquisas que apontam a remuneração como um dos motivos da carência de auditor independente no país, como é o caso da pesquisa de Amorin (2012). / The main goal of this study was to investigate whether compensation value can influence the preference for or attractiveness towards independent auditing as a vocational choice in Brazil. It focused on students majoring in Accounting, who are the most likely candidates to opt for this professional occupation. To that end, the research strategy was defined in a quasi-experimental design, among 240 students enrolled at state and federal universities in Brazil; participants were randomly assigned to either the control or experimental group. Each group received a number of job offers in all three professional fields defined for the study, and participants had the task of declaring whether or not they would have accepted the job offer. The difference between the control and experimental groups was the compensation incentive (specific salary offer) presented to the experimental group. The methodology applied in the measurements consisted basically of frequency analyses of the groups and non-parametric tests to determine whether or not means differed between the groups. The results indicated acceptance of the first hypothesis that the preference for the auditing occupation is influenced by the perception of remuneration value; in relative terms, this influence accounted for 26% of the job acceptance rate, and the Mann-Whitney non-parametric test confirmed the existence of this influence as well, indicating a p-value < 0.000. The results also supported the value model of expectancy theory in which individuals with high valuing rates for the auditing occupation chose it regardless of the compensation stimulus, as they had already valued their most preferred job attributes. With that, the second research hypothesis - that compensation does not influence the choice whenever valence for auditing is high - was accepted as well. On the other hand, the results also indicate acceptance of the third hypothesis, indicating that those individuals with lower valence were significantly influenced by the compensation factor when choosing the auditing job opening. Although it was not the focus of this research study, it was possible to determine the students\' most preferred job attributes, which proved similar to those surveyed in other studies, such as Rendell & Brown (2011) and Leschinsky & Michael (2004). Those factors were: 1. Opportunities for career advancement, 2. Job security and stability, and 3. High remuneration, followed by other factors with lower degrees of importance. The main contribution provided by this research was to evidence the influence of the compensation factor on the attractiveness of the auditing occupation, thereby making it possible to corroborate studies that show remuneration as one of the reasons for the shortage of independent auditors in Brazil, as observed in research by Amorin (2012).
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An audit perspective of document management systemsLe Roux, Carl Francois 18 February 2014 (has links)
M.Com. (Computer Auditing) / Electronic document management has become an integral part of many modem organisations. This means that the auditor will have to come to grips with electronic document management and assess the risks the new technology will create and the impact this will have on his work and the achievement of his audit objectives. The main objective of this research will be to assess the impact of electronic document management on the auditors traditional audit procedures used to meet his objectives and how the auditor can ensure that his audit objectives of completeness, accuracy, validity and maintenance can still be achieved.
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Security for e-commerce with specific reference to SAPWentzel, Jan Johannes 06 December 2011 (has links)
M.Comm. / Poorly controlled E-Commerce vulnerabilities expose organisations to fraud that can result in major financial losses and embarrassment. Also, fraud can be committed while the perpetrator remains anonymous. It is therefore important that the auditor understand the security relating to SAP's E-Commerce solutions. This short dissertation will focus on the security features relating to E-Commerce with specific reference to SAP. The results of this investigation will be used to develop a model, which may be used to assist auditors to identify and evaluate the security controls in a typical E-Commerce environment as well as those present in a SAP R/3 environment.
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THE EFFECT OF AUDITING STANDARD NO. 5 ON AUDIT DELAY AND AUDIT FEESWashburn, Mark 01 January 2017 (has links)
Formed under the provisions of the Sarbanes-Oxley Act of 2002, the Public Company Accounting Oversight Board (PCAOB) was charged with providing the interpretive guidance for auditors to use in carrying out their responsibilities under Sarbanes-Oxley Section 404. Auditing Standard No. 2 (AS2) provided the initial guidance to auditors beginning in 2004. Early research on audit delay and audit fees under these new requirements revealed significant increases in both. Although audit delay and audit fees decreased in subsequent years, they remained much higher than predicted. As a result of the concerns and complaints of the accounting profession and the public firms affected by AS2, the PCAOB rescinded AS2 and replaced it with Auditing Standard No. 5 (AS5) in 2007. The primary objective of the new guidance focuses the auditors’ attention on the most important matters in the audit of internal controls over financial reporting and eliminating procedures that the Board believes are unnecessary to an effective audit of internal control. Intended to streamline the audit process, the goal of the PCAOB was to reduce audit delay and audit fees. Research in the AS5 era has produced mixed results for both. In this study, I extend the early AS5 research to determine if AS5 has had a significant impact on reducing both audit delay and audit fees. Using multiple regression analysis, I examine audit delay and audit fees from 2007 through 2013 to determine their long-term trend. Data sources include Audit Analytics, Compustat, and CRSP. Based on the literature review, I expect to find a decrease to both audit delay and audit fees over the long-term.
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Computer audit concerns in the client-server environmentStreicher, Rika 13 February 2014 (has links)
M. Com. (Computer Auditing) / and peer-to-peer have taken the world by storm. Dramatic changes have taken place in the information technology of organisations that have opted to follow this trend in the quest for greater flexibility and access to all those connected. Though technology has already had far-reaching effects on business, many changes are yet to be seen. The threats associated with the continuing developments in computer technology have resulted in many traditional internal control processes changing forever. Although, according to the above, it is fairly common that the client-server technology brings with it new threats and risks with internal control processes having to change to address these threats and risks, not all areas have been addressed yet. It is therefore clear that computer audit has a role to play. The main objective of this short dissertation is to shed some light on the problem described above: How will the changes wrought by the client-server technology affect the traditional audit approach? In other words, how will the computer auditor narrow the gap that has originated between traditional established audit procedures and an audit approach that meets the new challenges of the client-server environment? This will be achieved by pinpointing the audit concerns that arise due to the fundamental differences between the traditional systems environment and the new client-server environment...
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The audit implications of object-oriented programmingMurphy, Ninette 18 February 2014 (has links)
M.Com. (Computer Auditing) / During the last few decades the hardware of a computer system has undergone repeated revolutions. On the other hand the software development process has remained largely unchanged. The advent of the Information Age has, however, necessitated major improvements in the software development process. Object-Orientated Programming is seen as the vehicle by which this can be achieved. The use of object-orientation involves the auditor in two major areas. Firstly, the auditor may be involved in advising as to which systems engineering process to use and secondly, to assess the influence of the systems engineering process on the control environment of the client's computer system. In this dissertation, both the use of object orientation as a systems engineering methodology and the implications of this methodology on the control environment are discussed. Object-Orientated Programming can be broken down into the three main features, encapsulation, inheritance and interfaces. Encapsulation implies that both the data and processes that are permissible on that data, should be encapsulated as a single entity, known as an object. Inheritance on the other hand can be thought of as a specialisation of objects, to form a hierarchy of objects. Inheritance is, therefore, a way of sharing information between objects but with additional features to change or add certain attributes or methods of other objects. The external powers of an object are completely circumscribed by message passing. The only way in which an object can be addressed is to send a message to the object. This is done by the specific interfaces between the objects.
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A control model for the evaluation and analysis of control facilities in a simple path context model in a MVS/XA environmentDamianides, Marios 28 July 2014 (has links)
M.Com. (Computer Auditing) / The need to evaluate today's complex computer environments from an audit perspective has increased, particularly in viewof the disappearance of a paper audit trail and the inefficiencies of auditing "around" the computer in these environments. By making use of the Access Path and the Path Context Models, it was possible to carry out an evaluation of the MVS/XA environment. This evaluation was carried out using the methodology developed in this research essay. This methodology may have universal applicability in the evaluation of computer security. The concept of each layer in the access path being a "net", which only allows authorised users to drop to the next layer, was applied. It was found that each systems software component had sufficient facilities to meet the control objectives. The operating system itself, however, was found to present the installation with more risk factors than controls. It was therefore concluded that an external access control software package needs to be implemented to supplement the controls in this environment, if the control objectives are to be met. It was also concluded that the implementation of this package would not, in itself, solve all the security issues, and that the matrices developed should be used in the implementation of this package. This is a further indication of the usefulness of the model and the methodology. The applicability of the Access Path and the Path Context Models in the evaluation of the predefined environment has therefore been established.
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