Advanced search

Found 2 essays matching the above criteria.

1. 1. 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   Abstract : Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as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. 2. 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