Tez (Yüksek Lisans) - Süleyman Demirel Üniversitesi, Sosyal Bilimler Enstitüsü, Maliye Anabilim Dalı, 2008. / Bibliyografya var.

Thesis (M.B.A. (Rhodes Investec Business School)) - Rhodes University, 2009. / A dissertation submitted in partial fulfilment of the requirements for the degree of Master of Business Administration (MBA)

Digitization and automation has a great impact on society. A trade which has been up for discussion is the accounting- and audit businesses. Audit is an important function in society which focuses on examining and putting a quality-stamp on financial information to create security and trust in business performance. The audit-process is the methodology of work and has three stages: Planning, performance and reporting. The purpose of this study is to examine how the audit process and the auditors’ role have been affected and how they will look in the future. This study has shown that auditing will be conducted differently in the future due to digitization and automation, but auditing as a societal function remains. It has also been shown that digitization and automation enable larger and more efficient data management. This study has identified several positive aspects with the future audit including continuous auditing, higher flexibility and better communication. Several challenges have also been identified including risks associated with handling complex systems. This study has shown that the role of the auditor is going through changes. There will be higher requirements of the auditor with regards to technical and social skills and also analytical ability. / Teknikutvecklingen i samhället skapar stora förändringar inom många områden. Den möjliggör bland annat ökad digitalisering och automatisering inom redovisning och revision. Revision är en viktig samhällsfunktion som inriktar sig på att granska och kvalitetssäkra ekonomisk information i syfte att skapa trygghet och tillit i näringslivet. Revisionsprocessen är revisionens arbetsmetodik och består av tre stadier: Planering, granskning och rapportering. Utgångspunkten i studien är att digitaliseringen och automatiseringen påverkar revisionsprocessen och revisorns roll på ett eller annat sätt. Således har vi i denna studie diskuterat hur dessa två aspekter påverkas av digitaliseringen och hur revisionen kommer att utvecklas i framtiden. Studien är en kvalitativt inriktad fallstudie med syfte att ingående undersöka en specifik organisation. Undersökningen bedrivs på en av de större revisionsbyråerna, i syfte att undersöka hur revisionsbyrån arbetar med en ökad digitalisering och automatisering i dess revisionsprocesser och att belysa revisorns roll i framtiden som en följd av en digitaliserad och automatiserad revisionsprocess. Undersökningen har gjorts genom två intervjuer och en enkätundersökning, vilken genomfördes via e-post. Teoriramen i studien baseras på tidigare forskning om revision, som revisionens innebörd (Wallace, 1980) och revisionsprocessen (Trohammar 2006), samt om digitalisering och automatisering, men även om löpande revision (Chan & Vasarhelyi 2011) och framtiden för revision. Intervju- och enkätfrågorna baseras sedan på denna teoriram. Slutligen kopplas teoriramen till det sammanställda resultatet från intervjuerna och enkätundersökningen. Studien har visat på att revision kommer att bedrivas annorlunda i framtiden på grund av digitalisering och automatisering, men att revisionen som en samhällsfunktion består. Genom undersökningen kan vi se att digitalisering och automatisering möjliggör större och mer effektiv datahantering, vilket i sin tur möjliggör substansgranskning och mer omfattande analys av data. Revisionen kommer då att få en högre kvalitet och bli mer effektiv. Undersökningen har identifierat flera positiva aspekter kring framtidens revision som exempelvis löpande revision, större flexibilitet och bättre kommunikation. Det har också identifierats utmaningar med framtidens revision som till exempel risker associerade med hantering av komplexa system. Studien har kommit fram till att revisorns roll håller på att förändras på grund av digitalisering och automatisering. Högre krav kommer att ställas på de anställda avseende teknisk och social kompetens samt analytisk förmåga. Revisorn ska också ha kännetecken som driv och förändringsorientering.

Denna uppsats berör ämnet konkurser och behandlar två olika sätt att förutsäga dessa. Dessa tillvägagångssätt är dels revisorers fortlevnadsvarningar, vilket är det tillvägagångssätt som används idag, och dels beräkning med en konkursprediktionsmodell. Syftet med denna studie är att diskutera möjligheten att förbättra träffsäkerheten hos revisorers fortlevnadsvarningar genom att tillämpa en standardiserad fortlevnadsvarning med hjälp av Z”-modellen. Möjligheten undersöks genom att jämföra träffsäkerheten mellan revisorer och Z”-modellen. För att bedöma lämpligheten hos Z”-modellen kartläggs även faktorer och nyckeltal som påverkar revisorers fortlevnadsbedömningar. Studien är av kvantitativ natur och den använda metoden är en dokumentstudie. Studiens urval är samtliga svenska aktiebolag med inledd konkurs under året 2017 och som vid deras senaste bokslut hade en omsättning överstigande tio miljoner kronor samt hade en revisor. Dessa bolag summerar till 336 stycken. De studerade bolagen underkastades en innehållsanalys av årsredovisningarna och tillhörande revisionsberättelser. Från årsredovisningarna inhämtades de siffror som sedan beräknades med hjälp av Z”-modellen, och från revisionsberättelserna inhämtades revisorernas uttalanden om bolagen. Denna data var grunden till hela analysen där träffsäkerheten i att förutsäga en konkurs jämfördes mellan de två olika tillvägagångssätten; revisorernas fortlevnadsvarningar kontra Z”- modellen. Resultatet visar att Z”-modellen är bättre på att förutsäga konkurser än vad revisorer är. Skillnaden i träffsäkerhet analyserades och förklarades med hjälp av teorier som pekar på att revisorerna och deras subjektiva bedömningar kan medföra bias och en underskattning av ett företags negativa siffror. Z”-modellen är å andra sidan objektiv varför dessa problem ej uppstår, vilket verkar medföra en bättre träffsäkerhet. Resultatet visar även att ett statistiskt signifikant samband finns mellan revisorers fortlevnadsvarningar och Z”-modellen. Detta indikerar att revisorer beaktar liknande nyckeltal som Z”-modellen. En faktor som, av studien att döma, påverkar revisorers träffsäkerhet är revisorns tillhörande revisionsbyrå. Detta förklarades av att de olika byråerna använder olika tumregler. / This paper deals with the subject of bankruptcies and deals with two different ways of predicting these. These approaches are partly the auditor's going concern warnings, which is the approach used today, and partly the calculation by a bankruptcy prediction model. The purpose of this study is to discuss the possibility to improve the accuracy of auditors’ going concern warnings by applying a standardized going concern warning with the help of the Z”-model. The possibility is examined by comparing the accuracy in predicting bankruptcies between auditors’ going concern warnings and the Z”-model. Furthermore, to evaluate the suitability of the model, factors and financial ratios that affects the auditors’ judgements are mapped. The method used was of quantitative nature and was a document study. The sample of the study is all Swedish companies that began bankruptcy during the year of 2017 and had a turnover of more than SEK ten million in the last fiscal year and had an auditor. These companies totaled 336. The companies studied were subjected to a content analysis by analyzing the annual reports and associated audit reports. From the annual reports, the figures were then calculated using the Z”- model, and from the audit reports, the auditors' statements about the companies were obtained. This data was the basis for the whole analysis, where the accuracy of predicting bankruptcy was compared between the two different approaches; Z”-model versus auditors' going concern warnings. The result shows that the Z”-model is better in predicting bankruptcy than the auditors. The difference was analyzed and explained using theories that indicate that the auditors and their subjective assessments may lead to bias and an underestimation of a company's negative figures. The Z”-model, on the other hand, is objective why these problems probably do not occur, which ultimately seems to lead to an overall better accuracy. Furthermore, the result shows that a statistically significant relationship exists between the auditors’ going concern warnings and the Z”-model. This indicates that the auditors asses similar financial ratios as the Z”-model. One factor that seems to affect the auditors’ accuracy is the auditor’s audit firm. This was explained by the different firms’ heuristics.

The last 30 years have witnessed the appearance and rapid expansion of Islamic financial institutions operating both inside and outside the Islamic world. Islamic financial organisations are now operating in Western countries such as the UK, the US as well as most Islamic countries. The establishment of Islamic banks strengthens the need for Islamic accounting. Adopting or even modifying conventional accounting concepts, however, is insufficient to develop an accounting system which provides information that will lead to behaviour consistent with Islamic norms and objectives (Hameed, 2002). The Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) was established in 1990 as an independent organisation to adjust the financial reports of Islamic organisations to comply with Islamic Sharia'h requirement. By 2005, AAOIFI's membership consisted of 93 institutions spanning over 23 countries. This organisation has introduced a new system of business accounting by issuing Islamic accounting standards. AAOIFI have now issued 50 standards on accounting, auditing, governance, ethical and Sharia'h standards (Alchaar 2005). This study investigates and examines the extent of the application of the AAOIFI standards by Islamic banks in preparing their financial statements in Bahrain. Further, it explores whether the implementation of such standards provides relevant, reliable and sufficient information to the users of such information to assist them in decision-making. In addition, the awareness of the preparers of financial reports and progress in the quality of these financial reports has also been undertaken. Finally the thesis draws appropriate conclusion and following a critical reflection and recommends areas for further research.

The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘’watchdog’’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring good governance within state departments so as to improve service delivery. The gaps between approved budgets and the realisation of policy and development goals stand among key governance challenges in many developing countries. Supreme Audit Institutions (SAIs) play an important role in holding governments to account. However, many SAIs including AGSA face serious challenges when trying to evaluate the expenditures and performance of government agencies. Therefore this study suggests that more resources should be invested in the office of the AG so as to allow it to carry out its duties without impediments. Good governance and public finance accountability is becoming increasingly important in the public sector. One means of effecting good governance and accountability is through auditing. For this reason the Office of the Auditor-General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate and encourage good governance and effective accountability through auditing.

O presente trabalho tem por objetivo analisar os efeitos do trabalho na vida de consultores e auditores de empresas multinacionais prestadoras de serviços de consultoria e auditoria. Trata-se de uma pesquisa qualitativa de caráter exploratóriodescritivo, que contou com a participação de 12 consultores/auditores que trabalham ou trabalharam em uma ou mais das quatro grandes empresas multinacionais de auditoria e consultoria independente, mais conhecidas como BIG FOUR (grandes quatro). A coleta de dados deu-se por meio de entrevistas semi-estruturadas, que foram analisadas à luz do referencial teórico principalmente dos seguintes autores: Bauman. Sennett, Lazzarato e Negri com relação ao trabalho imaterial e transformações do mundo do trabalho. Harvey, Pelbart, Bauman com relação aos tempos, medos e fragilidades das relações humanas. Dejours, Guattari e Rolnik, Pelbart e Bauman com relação aos modos de subjetivação. Como resultado deste estudo tem-se que: há uma indissociação entre a vida pessoal e a vida profissional do funcionário, e que esta tem precedência sobre a outra. E assim sua vida tanto profissional, quanto pessoal é determinada pelo trabalho. Quem dita quando e onde o funcionário deve estar é a empresa, tirando do sujeito a liberdade de ir e vir. Outro efeito constantemente lamentado pelos entrevistados é a ausência do convívio familiar, que foi quase sempre a resposta para o que trás sofrimento no trabalho. O capital demanda que a organização seja mais importante do que a instituição família, e a principal conseqüência deste efeito é que o sujeito aliena-se por pressão do trabalho, do convívio e da formação dos filhos, fragilizando os laços familiares. Outro efeito experimentado pelos auditores/consultores é o sentimento de estar sempre “devedor” decorrente da demanda por aprimoramento continuado. Palavras-chave: trabalho imaterial, subjetividade, consultoria, auditor / This study aims to analyze the effects of work in the life of auditors and consultants who work in auditing and consulting service provider multinational companies. This exploratory-descriptive qualitative analysis counted on the participation of 12 auditors/consultants who work or had worked in one or more of the four biggest multinational auditing and consulting independent companies, as well known as BIG FOUR. To fulfill such objective, information had been collected through semistructured interviews. Data analysis was achieved based on the pertinent theoretic referential, mainly of the following authors: Bauman. Sennett, Lazzarato and Negri as regards immaterial work and transformations of the world of the work. Harvey, Pelbart, Bauman as regards fears and fragilities of the human being relations. Dejours, Guattari and Rolnik, Pelbart and Bauman as regards subjectivity. The results of this research indicate that: it is not possible detach personal from professional life, and the professional life takes precedence over personal life. Because of that, worker’s professional and personal lives are determined by the job’s necessity. The company usually establishes when and where the worker shall be, taking away his freedom and his ability to decide where he wants to go. Another consequence of the job description is the absence of the family contact, which was the most frequent answer to the question about distress at work. The wealth demands that the job becomes more important then the family institution and the main consequence of that is that the individual becomes alienated from the family’s social contact and from the children development, weakening the family’s bond. Another consequence experienced by workers is the feeling that the individual is always “in debt”, which is a result of the continuous demand for perfection.

OBJETIVOS: Avaliar a certeza de qualidade dos resultados mamográficos em uma instituição de referência para diagnóstico e tratamento do câncer de mama na Região Sul do Brasil, considerando as recomendações da quinta edição do BIRADS (“Breast Imaging Reporting and Data System”) para propósitos de auditoria. MATERIAL E MÉTODOS: Foi realizado um estudo de coorte observacional retrospectivo e transversal com 4911 pacientes que foram submetidas a pelo menos uma mamografia durante o ano de 2013 em um hospital público regional, ligado a uma universidade pública federal na Região Sul do Brasil. Essas pacientes foram acompanhadas até 31 de dezembro de 2014, para checar as taxas de desempenho dos resultados mamográficos na instituição em estudo, incluindo verdadeirospositivos (VP), verdadeiros-negativos (VN), falso-positivos (FP), falso-negativos (FN), valores preditivos positivos (VPP), sensibilidade e especificidade com um intervalo de confiança de 95%. RESULTADOS: O estudo demonstrou alta certeza de qualidade nos resultados das mamografias digitais diagnósticas, especialmente em relação à sensibilidade (90,21%) e especificidade (98,97%). O valor preditivo positivo (VPP) geral foi estimado em 65,3%. A taxa de interpretação anormal (ou reconvocação) foi de 12,26% e a razão de verossimilhança (“likelihood ratio”) das mamografias diagnósticas obtida foi 86,68%. CONCLUSÕES: Conclui-se que os resultados de mamografias digitais diagnósticas foram apropriados e similares aos valores pospostos pelo BIRADS. Além disso, o estudo proporcionou auto-reflexão e auto-avaliação da prática radiológica no serviço, o que é essencial para o melhoramento e processo de colaboração mais efetivo entre todos os profissionais envolvidos com o diagnóstico e tratamento do câncer de mama. Esses resultados podem incentivar outras instituições a atingirem altas taxas de qualidade de desempenho nos resultados mamográficos, apesar de possíveis limitações estruturais quando comparadas a instituições de países desenvolvidos. / OBJECTIVES: To evaluate the quality assurance of the mammography results in a reference institution for breast cancer diagnosis and treatment in southern Brazil, considering the BIRADS (Breast Imaging Reporting and Data System) 5th edition recommendations for auditing purposes. MATERIAL AND METHODS: We performed a retrospective cohort observational and cross-sectional study with 4911 patients who underwent at least one mammography throughout the year of 2013 in a regional public hospital, linked to a federal public university in southern Brazil. These patients were followed until 31st December, 2014 to check the performance rates of mammography results in our institution, including true-positives (TP), true-negatives (TN), false-positives (FP), false-negatives (FN), positive predictive values (PPV), sensitivity and specificity with a confidence interval of 95%. RESULTS: The study has showed high quality assurance on digital diagnostic mammographic results, especially regarding sensitivity (90,21%) and specificity (98,97%). The overall positive predictive value (PPV) was estimated in 65,3%. The abnormal interpretation rate (recall rate) was 12,26% and the likelihood ratio of diagnostic mammograms obtained was 86,68%. CONCLUSIONS: We concluded that our digital diagnostic mammography results were appropriate and similar to values proposed by the BIRADS. Also, the study provided self-reflection and insights on our radiological practice, which is essential to the improvement and more effective collaboration process between all the professionals involved with breast cancer diagnosis and treatment. These results may incentivize other institutions to achieve high quality performance rates in mammography results, despite possible infrastructure and facilities limitations when comparing to developed countries.

This study focuses on the effectiveness of audit committees in public entities, specifically schedule 3A entities, which are governed by the PFMA. It is clear that the audit committee cannot operate on its own if it wishes to be effective. Management, Internal Audit and External Audit (Auditor General of South Africa) all play significant roles in the effectiveness of the audit committee. Internal Audit and the Auditor General are assurance providers for the audit committee and therefore play an even bigger role in its effectiveness. The independence of these assurance providers is vital, as the audit committee relies on them to obtain an independent view of the effectiveness of controls within the entities. / Graduate School of Business Leadership

Text in Afrikaans / Hierdie studie is onderneem om aan te dui hoe die verslagleweringsfunksie van die ouditeur in openbare praktyk be1nvloed word deur die voortdurende veranderings in onder andere, gemeenskapstrukture en gemeenskapsdoelwitte. Gedurende die afgelope aantal jare het die gebruiker van die ouditeursversl ag herhaaldelik druk op die ouditprofessie geplaas om beter kommunikasiemiddels tot stand te bring. Die ouditprofessie het gehoor hier aan gegee en een van die reaksies op hierdie versoek was die uitreiking van 'n voorgeskrewe nuwe verlengde vorm van die ouditeursverslag. In hierdie studie word die proses van ontwikkeling van die verlengde vorm van die ouditeursverslag deurgevolg. Spesifieke verwysing na die verslagleweringsbeleide wat tans in sekere toonaangewende lande gevolg word, word gedoen, naamlik: die Verenigde State van Amerika, Suid-Afrika en die Verenigde Koninkryk. Om te verseker dat die ouditprofessie altyd gehoor gee aan die behoeftes van die gebruiker van die ouditeursverslag en sodoende 'n professie met 'n visie sal bly, word aanbeveel dat volgehoue navorsing op die gebied van ouditverslaglewering sal bly voortgaan. / This study was undertaken to indicate how continua 1 changes in, inter alia, community structures and goals have influenced the reporting function of the auditor in public practice. In recent years users of the auditor's report have applied continual pressure on the profession to improve its communication tools. One of the responses to this demand has been the issuing of the newly expanded long format auditor's report. In this study the development process of the new long format auditor's report has been researched and described with specific reference to the reporting practices in some of the leading countries in the field viz; the United States of America,South Africa and the United Kingdom. Continuing research within the domain of audit reporting is recommended to ensure that the profession deals with reporting problems as they occur, thus retaining the visionary status of the profession. / Auditing / M. Com. (Auditing)