Audit Method Research Articles

Measuring the Level of Road Safety through Road Safety Audit and Star Rating Method – A Case Study from Himalayan Expressway

National Highways (NH) carry the major portion of the total traffic in India. Road safety on NH is therefore of paramount importance. In the present study, a road safety audit has been performed for a 4-lane NH using Star Rating method. ViDA software developed by International Road Assessment Programme (iRAP) is used for finding the Star Rating of the road sections. This safety rating has been determined for four road user types: Vehicle occupant, Motorcyclist, Pedestrian and Bicyclist. The purpose of the study is to measure the level of road safety and lower the severity level by proposing countermeasures. The case study is a five Kilometre (km) section of NH-5 from Sanwara toll plaza to Jabali in the state of Himachal Pradesh in India. Encroachment on the land, roadside activities, insufficient infrastructure, imperfections in the geometric design, and non-motorized access were some of the severe safety flaws identified through the study process. The Star Rating results indicated that among all the road user types, the vehicle occupant is much safer than the others.

PROCEDURES FOR OBTAINING AND EVALUATING AUDIT EVIDENCE

The purpose of the article is to study the process of obtaining audit evidence and methods of their evaluation in the context of the application of International Auditing Standards. The article defines the concept of audit evidence. The main requirements for audit evidence are characterized (acceptability as a measure of the quality of audit evidence; sufficiency as a measure of the amount of audit evidence). The content of the international audit standards, which determine the procedure for collecting audit evidence (IAS 500, IAS 501, IAS 505, IAS 520, IAS 315, IAS 330), is highlighted. The classification of audit evidence is presented (depending on the sources of receipt, on proximity to the real fact, on the method of obtaining audit evidence, on the form of submission, on the purpose of evidence collection, on the degree of accuracy, on the degree of reliability and persuasiveness). The essence of audit procedures used to obtain audit evidence (verification, request, confirmation, recalculation, analytical procedures) is highlighted. Procedures for collecting audit evidence are analyzed on the example of checking the correctness of depreciation (amortization) of fixed assets and its display in accounting. The situations that characterize the correspondence of accounting data with financial reporting data are defined. The characteristics of assessing the quality of audit evidence (sufficiency, reliability, relevance, usefulness) are revealed. The stages of obtaining audit evidence are proposed, which include determining the purpose of obtaining audit evidence, determining the sources of information for obtaining evidence, assessing the risks of material distortion of information, choosing audit procedures, collecting evidence, analyzing the collected evidence, collecting the necessary additional evidence, evaluating the obtained evidence, forming an opinion the auditor based on the received evidence. It was established that the value of each stage of obtaining audit evidence is determined by the sequence of the auditor's actions, the degree of importance of the results obtained at a certain stage of the audit from the point of view of the validity of the general results, the amount of time and labor costs.

ANALISIS EFISIENSI PENGGUNAAN ENERGI LISTRIK DI UPP LABORATORIUM TERPADU, SENTRA INOVASI, DAN LAYANAN RISET UNTIRTA

In human life the use of electrical energy is very important and needed, but over time the use of its consumption is increasing. Therefore, it is necessary to save electricity consumption activities. This effort is known as energy conservation, one of which uses the energy audit method. Energy audit is to calculate the level of use or Energy Consumption Intensity (IKE) in the Untirta Integrated Laboratory Building whether it is efficient in the use of electrical energy. Collecting data related to electricity usage, building profiles, and observing lighting loads, air conditioning/air conditioning loads and other loads. The use of the IKE formula as a form of analyzing the data. The results of the study stated that the IKE value in the Untirta Integrated Laboratory Building was 38.019 kWh/m2, from this value it can be seen that the IKE is efficient. This is based on the parameters used by ASEAN-USAID of 240 kWh/m2. There is an addition in saving energy if in the future there are additional burdens such as laboratory equipment or electronic goods. These savings can be made by using LED lamps and replacing TL lamps or using lamps with a lower wattage than the previous lamp and can be done by reducing the duration of usage in consuming electrical energy.

Quantification of waste in schools: A case study in Danang City, Vietnam

BACKGROUND AND AIM Waste is a major problem that can affect the environment and health; especially in developing countries where there is often a lack of an appropriate system for waste treatment. Understanding the current situation of waste, its common type and amount are important to develop appropriate strategies for waste control, especially in a school-based setting. This study has been conducted to identify common types of waste that are disposed in schools and quantify such waste. METHODS This study used an audit method to identify the common types of waste and quantify such waste in Da Nang city in 2021. RESULTS There were four schools with a total number of 3064 students were participated in this study. The average total volume of waste that schools discharge in a day is 460kg (accounting for 7542 litres of storage volume); in which, organic waste has the largest volume of 261kg (57% of total volume) accounting for 2262 litres (30% of total volume); non-recyclable waste weights 175kg (38% of the total volume) with a maximum volume of 4524 litres (60% of the total volume); recyclable waste has a weight of only 22kg (5% of total volume) accounting for 719 litres (10% of total volume); The remaining types of waste are insignificant. This study also showed the presence of a large number of plastic bags (2128 pieces), multi-layer packaging (2036 pieces), milk cartons (1047 boxes), straws (772 pieces), plastic bottles (670 bottles), foam boxes (531 pieces), plastic spoons (400 pieces), polypropylene plastic cups (327 pieces) in the total waste produced in one day in these schools. CONCLUSIONS Schools are emitting a large amount of waste, significantly plastic waste. Intervention programs in the school-based setting are needed to reduce the amount of waste toward ensuring health for children and protecting the environment.

Organization of the Internal Audit Service in Business Subjects and Its Analysis

It scientifically substantiates: the procedure for organizing the internal audit service and assessing its effectiveness, planning the activities of the internal audit service and the procedure for preparing working documents, aspects of using economic and mathematical methods in internal audit. When preparing reports for the internal audit service of economic entities, attention should be paid to the sequence of stages in the process of its implementation.

The Built Environment and Children’s Active Commuting to School: A Case Study of San Pedro De Macoris, the Dominican Republic

While car-centric culture and children’s mobility have been studied in industrialized countries, there are limited data on developing countries in Latin America and the Caribbean. This study analyzes children’s active transportation to school in the Dominican Republic using audit observations of the built environment and surveys. The study assesses how parents’ and children’s environmental perceptions vary and how children’s mode choice is influenced by physical features and perceived safety levels. Land use and built environment attributes were evaluated for each street segment within a 400-m radius of 20 schools using the audit method. The findings indicate that safety problems are the main obstacle preventing children from bicycling or walking to school. Particularly, industrial land use, abandoned buildings, and bars hampered children’s active travels to school. Interestingly, public school students are nearly four times more likely to walk or bike to school than private school students. Furthermore, children who live in an area with fast-moving cars were more inclined to walk to school as captive walkers. The study’s conclusions have implications for urban environments where children’s independent mobility is constrained by car-oriented policies.

Strategies for recovery of a surgical service in the COVID-19 era.

The COVID-19 pandemic has resulted in a massive backlog of elective cases. Delays in the provision of "elective" surgical care have dire consequences for the patient: progression of disease and comorbidities, higher complication rates, and lower overall survival. Delays in elective surgery also have significant consequences for the health system: added emotional strain on healthcare workers, a reduction in training opportunities, increased costs, and increased inequality in health-service provision. As the virus is likely to become endemic, the recovery of surgical services from the initial shock of the first three waves needs to be carefully planned, in order to mitigate the further loss of elective surgical services. This article presents a narrative review of the latest international guidelines and recommendations pertaining to surgical recovery strategies in the COVID-19 pandemic. To begin with, any recovery plan should be led by a local governance committee, who need to design and implement a number of strategies across the three phases of recovery. The preparation phase includes deciding on a system of case prioritisation, assessing and organising resources, and planning innovative ways to reorganise the service itself. The perioperative phase involves putting measures in place to reduce the risk of COVID-19 transmission. The post discharge phase includes the implementation of telemedicine for follow-up, as well as methods of service audit to enable continuous adjustment and improvement. Surgical service recovery presents many challenges; however, these also present a unique opportunity to reassess and improve the efficiency of surgical care delivery.

EVALUATION OF THE CONSTRUCTION SAFETY MANAGEMENT SYSTEM IMPLEMENTATION ON BRIDGE CONSTRUCTION PROJECTS (CASE STUDY: CONSTRUCTION OF THE NIBUNG BARU BRIDGE, BANGKA BELITUNG PROVINCE)

Construction work is an infrastructure development sector that has high complexity. Along with the acceleration of infrastructure development in Indonesia, construction safety needs more attention and risk control. One of the risk control efforts in construction work is the implementation of the Construction Safety Management System (CSMS). This study aimed to determine the level of implementation of the Construction Safety Management System conducted by construction service providers on the Nibung Baru Bridge construction project in accordance with the Regulation of the Ministry of Public Works and Public Housing Number 10 of 2021 concerning Guidelines for Construction Safety Management Systems (Peraturan Menteri Pekerjaan Umum dan Perumahan Rakyat Republik Indonesia Nomor 10 Tahun 2021 tentang Pedoman Sistem Manajemen Keselamatan Konstruksi). This study used an audit method for the implementation of Construction Safety Management System with a checklist on 5 (five) Construction Safety Management System elements and sub-elements as well as interviews with the project K3 person in charge. The assessment and evaluation conducted by reviewing the implementation of each element of the Construction Safety Management System which was assessed from the Construction Safety Plan document of the service provider, the implementation of construction safety in the field, and the documents of the service provider related to the CSMS. Based on the results of the assessment, it is known that the implementation of the CSMS conducted by the service provider in the project was in the good category with a conformity score of 65%, but there are still some implementations of the subelements that are not in accordance with the applicable regulations.

Internal auditing in metaverse world: between the prospects of virtual reality and the possibilities of augmented reality

The research aimed to anticipate the reality of internal auditing under the world of Metaverse, and focused on the two most important technologies in this world, namely: virtual reality and augmented reality. To achieve this goal, this study adopted the normative approach. The added value of the research is it is the first scientific research to link the internal audit with the world of the Metaverse. The most notable findings are: The implications of the Metaverse on internal auditing will be in two directions: The first direction: virtual reality and augmented reality devices will be used in performing the internal audit process on virtual economic activities and business in the Metaverse world, which requires updating and developing some audit methodologies and methods, and the second direction: that the audit The internal audit examines and confirms the Metaverse technology itself, which requires additional audit tasks, and no matter how quickly these two trends move, it can be argued that both necessitate an expansion of the range of services provided by internal audit.

Auditing an urban park deck with 3D geovisualization—A comparison of in-situ and VR walk-along interviews

Virtual reality-based urban audit methods are gaining increasing attention; however, most virtual urban audit studies have focused on panoramic views. The 3D city model-based geovisualizations have remained until now rather unexplored in user studies for urban audits and for communicative urban planning. We explored the feasibility of a 3D geovisualization-based urban audit in virtual reality (VR) for assessing the perceived quality of an urban park deck in Helsinki, Finland. For this purpose, we created a photorealistic and geometrically accurate 3D model (Bryga 3D) based on photogrammetric and laser scanning data. Bryga 3D was implemented on a game engine to be viewed with a head-mounted VR display. Bryga 3D’s ability to convey information in a subjective urban audit, that is, subjectively perceived affordances of a park deck, was tested in a walk-along interview study comparing auditing in situ and via the VR method. A comparison of the results with in-situ (n = 13) and VR interviews (n = 21) show that the perception of several tangible elements, such as spatial division, landforms, paths, and chairs when using Bryga VR was similar to when performed in situ. Perception of vegetation was weaker in VR in terms of its detailed quality, which somewhat affected the presented development ideas and assessment of the seasonal context. Also, weaker perception of the surroundings and city context affected the results in VR. However, considering that Bryga 3D presents an example of a highly automated 3D city modeling process conducted with minimal manual work, its results are encouraging for future attempts to advance such realizations for the purposes of communicative urban planning. 3D geovisualization-based virtual audits could be used when urban green space audits are not possible or when they are demanding to implement in situ.

Investigating the potential of EDA data from biometric wearables to inform inclusive design of the built environment

This paper presents a pilot of a method which measures quantitative biometric data to understand the emotional response of people to their physical environment. The aim of the audit method is to address the problem of lack of accessibility of public buildings for those with hidden disabilities. People with invisible disabilities such as Autistic Spectrum Disorders (ASD, Autism) sometimes feeling forced to withdraw from public spaces and communities and unfamiliar or busy environments such as art galleries can be particularly problematic (Amaze, 2018). As part of the Audit, data is collected using a wearable biometric device that is mapped against internal location. In this study the EDA (Electrodermal Activity) Audit was trialed with participants with ASD at a public art gallery in UK. The results reveal that participants with ASD experienced a greater increase in stress level compared to the neurotypical control participants. Areas where noticeable ‘peaks’ of stress were recorded usually had a restricted view or required human interaction. Comparison of GSR (Galvanic Skin Response) data with questionnaire information gathered before and after visiting the gallery also implies that the participants with ASD were less able to articulate their emotional response to spaces. We discuss the development of an EDA Audit method that could provide knowledge to help designers envision spaces that are more inclusive.

Information Security Risk Assessment Using Situational Awareness Frameworks and Application Tools

This paper describes the development of situational awareness models and applications to assess cybersecurity risks based on Annex ISO 27001:2013. The risk assessment method used is the direct testing method, namely audit, exercise and penetration testing. The risk assessment of this study is classified into three levels, namely high, medium and low. A high-risk value is an unacceptable risk value. Meanwhile, low and medium risk values can be categorized as acceptable risk values. The results of a network security case study with security performance index indicators based on the percentage of compliance with ISO 27001:2013 annex controls and the value of the risk level of the findings of the three test methods showed that testing with the audit method was 38.29% with a moderate and high-risk level. While the test results with the tabletop exercise method are 75% with low and moderate risk levels. On the other hand, the results with the penetration test method are 16.66%, with moderate and high-risk levels. Test results with unacceptable risk values or high-risk corrective actions are taken through an application. Finally, corrective actions have been verified to prove there is an increase in cyber resilience and security.

Legal Instructional Design by Deep Learning Theory Under the Background of Educational Psychology.

This work aims to reform legal teaching in Colleges and Universities (CAUs) and improve law students’ comprehensive quality. In the context of Educational Psychology (EPSY) research, Deep Learning (DL) theory is integrated into legal instructional design (ID). Following a theoretical review of EPSY and DL, the current situation and problems of college legal teaching are understood based on the Law School in a University in Shanghai through auditing, communication, and investigation methods. The theoretical research results are integrated into the ID. The teaching content is divided into language information module, wisdom skills module, cognitive module, action skills module, and attitude module. Each module is divided into three teaching methods, and all teaching methods are combined into the proposed legal ID. Finally, the proposed legal ID is applied in the legal classroom of the Law School in a University in Shanghai. Overall, seventy students are recruited and grouped into Class A (experimental group) and Class B (control group). Class A uses the proposed legal ID, and Class B does not. The scores of Classes A and B are compared. After a semester, the average score of Class A has increased from 68 to 71.11 points. The covariance has decreased from 61.66 to 51.42. When the confidence level is set to 0.95, the confidence interval of class A has increased from 65.26–70.74 to 68.62–73.61. By comparison, the average score of Class B dropped from 68.14 to 68.11 points. The covariance has decreased from 60.24 to 41.76. When the confidence level is set to 0.95, the confidence interval of class B has changed from 65.44–70.85 to 65.86–70.37, without significant improvement. Therefore, the proposed legal ID based on DL theory is scientific and effective. This work has certain reference significance for optimizing the ID of CAUs and improving the comprehensive quality of college-student talents.

Research on Policy Implementation Audit

Policy implementation audit can be interpreted as an audit way to promote more maneuverability and scientific rigor of policies, to fully implement public economic policies, and to effectively fulfill the public entrusted economic responsibilities of the government. On the basis of summarizing the concept, content and transmission links of policy implementation audit, this paper reviews its institutional evolution and development at home and abroad, and probes into the significance of implementing policy implementation audit. At the same time, combined with the theory and practice of policy implementation audit, this paper analyzes the existing problems of policy implementation audit in China at the present stage, puts forward countermeasures to promote the development of policy implementation audit, and explores the construction of a more scientific, perfect and operable evaluation system to provide a scientific and feasible evaluation basis for the effective implementation of policy implementation audit. In order to better play the role of evaluation system in policy implementation audit practice. This paper also puts forward other countermeasures and suggestions to promote policy implementation audit, including extending the breadth of policy implementation audit, exploring the depth of policy implementation audit, strengthening the integration of cross-project, cross-field and cross-period results, and strengthening the application of new audit technology to achieve scientific and technological strong audit. Compared with developed countries, the theory and practice of policy implementation audit in China are not mature, there are risks and opportunities for development. Therefore, China needs to strengthen the innovation of audit methods, promote the long-term development of policy implementation effect audit, and then serve the national governance, to achieve the modernization of national governance.

ОРГАНІЗАЦІЙНО-МЕТОДИЧНІ ЗАСАДИ АУДИТУ ІНТЕГРОВАНОЇ ЗВІТНОСТІ ПІДПРИЄМСТВ

The article is devoted to the study of the problems of the audit of integrated reporting of enterprises as a tool for informing stakeholders about the priorities and values of companies in economic, social and environmental dimensions. The purpose of the article is to develop scientific and methodological recommendations for improving the organizational and methodological support of the audit of integrated reporting. The object of the study is the audit process of integrated reporting. Methods used in the research: logical and meaningful, methods of scientific knowledge, induction, deduction, analysis, etc. Hypothesis: the research consists in the assumption of the need to develop the methodology and develop recommendations for improving the organizational and methodological principles of the audit of integrated reporting of enterprises from the standpoint of increasing the social responsibility of enterprises. Presentation of the main material. Concepts of sustainable development, values and principles are defined as the methodological basis of the audit of integrated reporting. The subject field and priority directions for improving the audit of integrated reporting are characterized. The organizational and methodological provisions of the audit of integrated reporting are substantiated on the example of the audit of human capital in selected directions. The human capital audit process is represented by the following stages: the program for checking the objects of the audit of costs related to human capital, audit procedures, audit evidence, analytical procedures for checking costs for the development of human capital according to criteria (availability, rights and obligations, completeness, value rating); audit methods of integrated reporting under the section of socially responsible activities; formation of audit evidence and documentary support of the audit. The expediency of using analytical tools to assess the sustainable development of enterprises in a three-dimensional dimension is argued. The originality and practical significance are determined by the justification of the initial provisions regarding the development of the audit methodology of integrated reporting and the development of recommendations for the organizational and methodological support of the audit of human capital. Conclusions and prospects for further research. The implementation of recommendations on improving the organizational and methodological support of the audit of integrated reporting will contribute to increasing the effectiveness of the audit as a tool for informing stakeholders about the future economic benefits and prospects for sustainable development of enterprises. The prospects for further research are in the development of the methodology of the audit of the quality of preparation of integrated reporting and the assessment of its impact on increasing the social responsibility of enterprises.

Remote Data Auditing in a Cloud Computing Environment

In the current paradigms of information technology, cloud computing is the most essential kind of computer service. It satisfies the need for high-volume customers, flexible computing capabilities for a range of applications like as database archiving and business analytics, and the requirement for extra computer resources to provide a financial value for cloud providers. The purpose of this investigation is to assess the viability of doing data audits remotely inside a cloud computing setting. There includes discussion of the theory behind cloud computing and distributed storage systems, as well as the method of remote data auditing. In this research, it is mentioned to safeguard the data that is outsourced and stored in cloud servers. There are four different techniques of remote data auditing procedures that are presented here for distributed cloud services. There are several difficulties associated with data audit methods; however, these difficulties may be overcome by using a variety of techniques, such as the Boneh-Lynn-Shacham signature or the automated blocker protocol. In addition to that, other difficulties associated with distributed-based remote data auditing solutions are discussed. In addition, a variety of approaches might be researched further for further examination in order to find answers to these impending problems.

Financial Automation Audit Method Based on Blockchain Technology.

Blockchain (BC) maintains a continuously growing database in a “decentralized” way, and its impact on the financial auditing industry is becoming increasingly significant. This paper aims to study the research on financial automation auditing methods supported by blockchain technology and proposes the related concepts of blockchain technology, hash function, financial auditing analysis, and the impact of BP Neural Network (BPNN) and its algorithms on financial automation auditing methods. Simultaneously, this paper likewise disperses the poll overview to definite individuals, for example, endeavor, monetary work force, focus and ranking directors, university researchers, and specialists, who have pragmatic support in the execution and use of monetary review. The experimental results of this paper show that speculation based on the interconnected environment is the most basic natural factor for understanding this idea, and its score is also the largest at 4.36 points.

Information System Audit Using COBIT and ITIL Framework: Literature Review

Improved IT performance drives business growth, enhances competitive advantage, and enables strategic improvements in IT management and governance. This condition is increasingly important because business organizations and systems and technology are increasingly complex. In the application and use of technology, information technology audits require a framework based on principles that drive the desired behavior. In writing this literature review, the information technology audit method used is ITIL, and COBIT as guidelines for corporate information technology governance and audit processes. In its use, the ITIL framework is designed to ensure a flexible, coordinated and integrated system for the effective governance and management of IT services. While the COBIT framework is designed from a number of components that function to adjust, maintain, and shape system governance. To conduct an information system audit, the authors need to pay attention to things that can affect IT performance. This study produces a model to determine the factors that affect the Information System Audit. Researchers conducted a literature review from various sources that discussed Information System Auditing Using the COBIT and ITIL Frameworks which were collected from some of the literature found. Several factors that influence the Information System Audit are Design Factors, Knowledge Worker factors, Operational factors, Risk Assessment Factors, and Gather Evidence Factors. The author also conducted a systematic mapping study to find research gaps, namely the method of mapping the relationship between research topics and how much research has covered each topic and the relationship between topics.

Accounting and analytical support of enterprises in the digital economy

Purpose. To analyze features of accounting and analytical support in the digital economy; to consider areas of IT-technology in accounting and auditing; to suggest approaches increasing their effectiveness; to develop a mathematical algorithm for evaluating the effectiveness of the use of IT-technologies in accounting and auditing. Methodology. The methods used include: abstraction in formulating the topic and purpose of the study; content analysis to identify features of accounting and analytical support for the functioning of enterprises in the digital economy; ascending from the abstract to the concrete for the formation of directions for implementation of accounting and analytical support; idealization and formalization to systematize functions of IT-tools and options for their implementation; induction and deduction to create block- algorithm for the formation of enterprise reporting; mathematical formalization to assess the effectiveness of the use of IT-technologies. Findings. It is established that there are both obstacles and incentives for the introduction of IT-technologies. The factors of this and their influence are analyzed. A block algorithm of formation of the enterprise reporting with a combination of IT-technologies and methods of accounting and audit is created. The developed algorithm allows the formation of real-time operational reporting for the control of management decisions. The functions of IT-tools and variants of their implementation have been systematized. Originality. The synergetic effect of combining IT-technologies and accounting is revealed. Its origin is detailed by combining the functions of all forms of accounting and auditing in a single IT-system. A criterion for evaluating the implementation of IT-tools is proposed. It is established that the trend, not the absolute value of this indicator, is a significant factor in the analysis. Practical value. Comparative analysis of the structure of the functions of IT-tools and accounting allows identifying unrealized opportunities. Also, the block algorithm of reporting and the criterion approach to the evaluation of IT-tools are useful for researchers and practitioners.

The Impact of Audit systems Methods on Cash Management and the Distribution of Profits for Companies listed in the Iraqi Stock Exchange.

the research aims to show the impact of the audit systems followed by the administration on how to manage cash as well as how to manage the distribution of profits, by following the best audit methods to help the administration achieve the highest quality of cash management and profit distribution. The following hypotheses have been put forward: (the characteristics of the auditing institution affect the management of benefits earnings) and (the characteristics of the auditing institution affect the management of cash earnings). The research sample was a group of Iraqi companies listed on the Iraq Stock Exchange for the period from 2015 to 2018. The researchers designed a questionnaire for the practical framework and its results were statistically analyzed to prove the research hypotheses. The conclusions were reached, the most important of which is the important and effective role played by the audit institution in reducing profits management due to its negative impact on the management of the distribution of accumulated profits and cash management