Essays about: "continuous auditing"

Showing result 1 - 5 of 8 essays containing the words continuous auditing.

  1. 1. Automation and the transformation of the audit process : A qualitative research on the impact of automation on the audit process

    University essay from Umeå universitet/Företagsekonomi

    Author : Maija Keskinen; Rudo Cathrine Tarwireyi; [2019]
    Keywords : Auditing; audit process; automated accounting; automated auditing; automation;

    Abstract : Technology is advancing at a rapid pace impacting many industries including accounting and auditing industries. Technological development has enabled implementation of automated accounting systems that make it possible for firms to shift from traditional accounting to automated accounting. READ MORE

  2. 2. Continuous Auditing : Internal Audit at a Crossroads?

    University essay from Stockholms universitet/Företagsekonomiska institutionen

    Author : Joel Andersson Skantze; [2017]
    Keywords : Continuous Auditing CA ; Continuous Monitoring CM ; Continuous Assurance; Internal Auditing; Internal Control; Technology Acceptance Model TAM ; Three Lines of Defense TLoD ;

    Abstract : Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. READ MORE

  3. 3. Use of Knowledge Management in Project Environments : A Cross-Case Analysis of Five Organizations

    University essay from Karlstads universitet/Handelshögskolan

    Author : Martin Arnetz; [2013]
    Keywords : Knowledge; Management; Knowledge Management; Project Management; Project; Learning;

    Abstract : This master thesis in project management focuses on the use of knowledge management methods in project management environments, since these two fields of study are important factors for companies whose aim is to gain advantages by continuous learning and improvement. For this study, organizations, as well as projects were divided into categories where project management methods and knowledge management methods were highlighted. READ MORE

  4. 4. Standardization of Environmental Management and Sustainability Reporting

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Johanna Geijer; Linda Sturesson; [2013]
    Keywords : Standardization; Environmental Management; Sustainability Reporting; ISO 14001; GRI; Business and Economics;

    Abstract : Abstract Title Standardization of Environmental Management and Sustainability Reporting Seminar Date May 29th 2013 Course BUSN68 Degree Project - Accounting and Management Control; BUSN69 Degree Project - Accounting and Auditing, 15 ECTS Authors Johanna Geijer and Linda Sturesson Advisors Per Magnus Andersson and Stefan Yard Keywords Standardization, Environmental Management, Sustainability Reporting, ISO 14001, GRI Purpose The purpose of this thesis is to increase the understanding of why companies choose to standardize environmental management and sustainability reporting instead of using a unique solution. Theoretical Framework The presented theoretical framework of this thesis built on exogenous and endogenous theories consisting of legitimacy theory, stakeholder theory, institutional theory, the resource based view and positive accounting theory. READ MORE

  5. 5. The impact of the Audit Commission on the management control systems of local authorities : The case of London Borough of Lambeth

    University essay from Blekinge Tekniska Högskola/Sektionen för management

    Author : Douglas Acquah-Hagan; Spencer Aggrey-Bosu; [2011]
    Keywords : London Borough of Lambeth; local authority; audit commission; audit scores; management control systems;

    Abstract : This case study uses qualitative and quantitative analyses to examine the impact of the annual audits undertaken by the Audit Commission (hereafter the AC) at London Borough of Lambeth (LBL) on its management control system (MCS). The analysis reviews the audits undertaken between the years 2000 and 2010 and analyses the management reaction to these results to identify the impact on MCS. READ MORE