Audit Process Research Articles

Bibliometric analysis: Adoption of big data analytics in financial auditing

Bibliometric analysis is a widely used technique for investigating and studying scientific information. There is no previous research that explains bibliometric analysis related to the adoption of big data analytics in auditing. Thus, this research will fill the gap in previous research to examine bibliometric analysis related to the adoption of big data analytics in auditing. This paper employs bibliometric analysis on Scopus-indexed journals to examine the topic of big data analytics in audits, utilizing the VOSviewer tool. The objective of utilizing bibliometric analysis in this research is to ascertain the progression of articles concerning the application of big data analytics in the field of auditing. This article discusses the development of the number of publications and citations, the trend of publication researchers, the country of publication articles, the relationship between researchers, and the relationship between words with the topic of big data analytics in the period 2010–2022. This research reveals areas of application of big data analysis adoption in auditing. Qualitative research, especially library research, is the best method widely used among writers. This study provides several useful insights into the meaning of big data and data analysis, the benefits of using big data analysis in the audit process, and how the audit process can be made easier with big data analysis. Among the most interesting insights, the results suggest that big data implies vast amounts of data that exceed the limits of what can be stored and processed. Thus, the use of data analytics helps auditors reduce cognitive errors arising from large and diverse data sets. This bibliometric research presents the number of articles and citations of research publications, which authors and countries have the most research on this topic, and the keywords/terminologies that appear most frequently as well as the meaning of these keywords/terminologies.

Penetapan Technical Assistance Service Fee dan Management Fee sebagai Proceeds dalam Audit Kepabeanan

The determination of costs such as the Technical Assistance Service Fee and Management Fee as proceeds is not approved by the auditee in the audit process. The auditee believes that these costs are payments for services provided by overseas entities and are not related to proceeds. After the determination was made by the customs audit team, PT ABC and PT XYZ submitted an appeal to the Tax Court and the panel of judges issued a different decision regarding the determination. The regulations regarding proceeds themselves are still limited, only regulating definitions and not yet regulating the criteria and limitations in detail. The research questions that will be raised in this study are why the TAS Fee and Management Fee payments are designated as proceeds and why there are differences in decisions from the Tax Court Panel of Judges. This research was conducted using a case study strategy with a qualitative approach. The data used is secondary data in the form of Tax Court decisions and primary data in the form of interviews. The data analysis methods used are content analysis, thematic analysis, and constant comparative analyses The results of the research show that there is a similar pattern and consistency in determining costs as proceeds by the audit team for two different auditees. However, at the Tax Court level, there are differences in the decision of the Panel of Judges, namely that the Panel determines the team's analysis that a fee can be designated as proceeds if it meets the definition in the regulations, and another decision determines that a service fee cannot be determined other than what is agreed in the agreement.

The application of the organizational learning perspective in explaining the government's internal auditor’s role development

The management of mineral and coal non-tax state revenue (PNBP Minerba) requires urgent attention and improvement, which can be achieved through appropriate oversight of internal auditors. This study assesses the efficacy of internal audit role development through an organizational learning perspective. Authors interviewed eleven informants from internal auditors of the inspectorate and auditees from the Ministry of Energy and Mineral Resources (KESDM) of the Republic of Indonesia. The data corroborates our theoretical framework within organizational significance theory, which states that the interconnection of the relationship between internal auditors and auditees, the internal audit process, and internal auditor resources culminates in the "results zone." Within this zone, internal audits yield effective outcomes that can positively influence the organization’s significance. This research reveals that auditees feel that an internal auditor’s findings and recommendations can influence their organization. This perspective can enhance PNBP Minerba management system and foster learning and organizational change. However, internal auditor recommendations have not effectively spurred organizational learning in KESDM, implying that KESDM is still in the developmental phase. This study stands out for its qualitative exploration of organizational characteristics, particularly the interplay between internal auditors and auditees, the internal audit process, and internal auditor resources.

Digital transformation and corporate audit risk: Mediating effects of auditor behavior

Digital transformation has emerged as a critical factor in shaping the modern business landscape, with significant implications for corporate governance and audit risk. This study examines how digital transformation affected corporate audit risk in Chinese A-share listed companies from 2011 to 2022. Employing comprehensive empirical analyses, we discover that corporate audit risk is greatly decreased by digital transformation, with this relationship partially mediated by changes in audit fees, audit input, and audit opinions. The effects are more pronounced in state-owned firms. Our findings highlight the importance of integrating digital tools in auditing practices to mitigate risk and enhance audit quality. This study contributes to the understanding of how digital transformation influences auditor behavior and audit processes, providing valuable insights for policymakers and corporate managers in the digital era.

Use of concept mapping to inform a participatory engagement approach for implementation of evidence-based HPV vaccination strategies in safety-net clinics

BackgroundMultiple evidence-based strategies (EBS) for promoting HPV vaccination exist. However, adolescent HPV vaccination rates remain below target levels in communities at high risk for HPV-associated cancers and served by safety-net clinics. Participatory engaged approaches are needed to leverage the expertise of community and clinical partners in selecting EBS relevant to their local context. We engaged concept mapping as a method to inform the adoption and adaptation of EBS that seeks to empower implementation partners to prioritize, select, and ultimately implement context-relevant EBS for HPV vaccination.MethodsUsing 38 EBS statements generated from qualitative interviews and national HPV vaccine advocacy sources, we conducted a modified concept mapping activity with partners internal to safety-net clinics and external community members in two study sites of a larger implementation study (Greater Los Angeles and New Jersey), to sort EBS into clusters and rate each EBS by importance and feasibility for increasing HPV vaccination within safety-net clinics. Concept mapping findings (EBS statement ratings, ladder graphs and go-zones) were shared with leaders from a large federally qualified health center (FQHC) system (focusing on three clinic sites), to select and implement EBS over 12 months.ResultsConcept mapping participants (n=23) sorted and rated statements, resulting in an eight-cluster solution: 1) Community education and outreach; 2) Advocacy and policy; 3) Data access/quality improvement monitoring; 4) Provider tracking/audit and feedback; 5) Provider recommendation/communication; 6) Expanding vaccine access; 7) Reducing missed opportunities; and 8) Nurse/staff workflow and training. The FQHC partner then selected to intervene on eight of 17 EBS statements in the “go-zone” for action, with three from “reducing missed opportunities,” two from “nurse/staff workflow and training,” and one each from “provider tracking/audit and feedback,” “provider recommendation/communication,” and “expanding vaccine access,” which the research team addressed through the implementation of three multi-level intervention strategies (e.g., physician communication training, staff training and workflow assessment, audit and feedback of clinic processes).ConclusionsConcept mapping provided a powerful participatory approach to identify multilevel EBS for HPV vaccination relevant to the local safety-net clinic context, particularly when several strategies exist, and prioritization is necessary. This study demonstrates how a clinic system benefited directly from the ratings and prioritization of EBS by multilevel clinic and community partners within the broader safety-net clinic context to identify and adapt prioritized solutions needed to advance HPV vaccine equity.

The impact of the utilize of modern technologies and their implications on the accounting and auditing profession

The process of auditing based on the electronic data processors and the era of informatics have been analyzed accordingly. In this study, electronic accounting systems have become the availability of information in a large amount and at a high speed with a great degree of efficiency and accuracy more than before. The research aims to shed light on modern technologies and their effects on the accounting and auditing profession. To achieve this goal, the descriptive analytical approach was followed due to its suitability to the nature of the research. Where a scientific questionnaire was designed and distributed to a sample of (110) individuals on the research sample, which included accounting and auditing specializations. Where the research community was represented by audit offices, banks, and auditors working in academic institutions. The practical side of the research relied on statistical analysis by testing the degree of validity of the data to find out the possibility of generalizing these results. One of the most important of these conclusions is that the techniques of modern technologies work to bring about changes in the concepts and principles of designing accounting information systems, and improve the quality of reports. Reducing the issuance of personal judgments and preparing accounting estimates, and the occurrence of fundamental changes in the organization . As well as , planning of the audit process, risk assessment and analytical audit procedures, and the emergence of new areas Such as accurate by exception, auto-auditing, and financial analysis of big data. Based on the results of the research, he recommended the need for accounting and auditing to adapt at the same pace to developments in the corporate business environment as a result of increasing the adoption of modern technologies. The departments of economic units take cybersecurity issues into account when strategic planning.

Quality Objectives in Standardized Quality Management Systems.

The effectiveness of a quality management system consistent with the ISO 9001 standard depends on how quality objectives are established and pursued. The aims of this article are to identify quality objectives in selected certified organizations providing medical services, assess their compliance with the requirements of the ISO 9001 standard, and determine factors influencing such objectives. The first theoretical part of the article is based on a systematic literature review. The empirical part contains an analysis of documentation related to quality management systems and conducted audits. The data were collected during 42 quality management system audits conducted in 16 health care organizations in the years 2015-2020. Uncategorized interviews were conducted with quality management system representatives. The data were verified by interviews with 6 management system auditors having at least 15 years' experience in auditing health care organizations. The assessment of the methodological correctness is based on the ISO 9001:2015 standard criteria. The most frequently formulated quality objectives include improving customer satisfaction, task-based objectives related to planned works, improvements, and development of new medical services. The quality objectives fulfill the requirements of the ISO 9001 standard. However, they are not ambitious. The most significant factors influencing the processes of goal setting are economic (financial incentives, available resources for modernization), social (community needs), and managerial (the scope of performed analyses, the quality of the audit process, and the calculation of necessary effort). Health care organizations need to pursue more ambitious objectives, intensify the use of performed medical analyses, and integrate quality objectives into management remuneration systems.

Sistem Pengelolaan Surat Perintah Perjalanan Dinas di DPRD Provinsi NTB

The Official Travel Order (SPPD) Management System at the Regional People's Representative Council (DPRD) of West Nusa Tenggara (NTB) Province is an important innovation in enhancing the efficiency, transparency, and accountability of official travel administration. Prior to the implementation of this system, SPPD management was carried out manually, leading to various obstacles such as slow processes, administrative errors, and lack of transparency. With the adoption of an information technology-based system, the entire process from creation, approval, to reporting of SPPD can be done electronically. The system provides features for data validation, fillable templates, and automatic notifications to expedite the approval process. Integration with the regional financial system enables more efficient and accurate budget management, while a centralized database simplifies data storage and retrieval. The implementation results show significant improvements in time efficiency, reduction of administrative errors, and enhanced transparency and accountability in the use of official travel budgets. The system also facilitates better data management and supports easier audit processes. Thus, the SPPD Management System at the DPRD of NTB Province has successfully delivered positive impacts on the performance of official travel administration, creating a more productive and responsible work environment.

Positive Impact of Audit Quality on Sharia Banks

Sharia banking can thrive by using the company's financial success, which is closely aligned with the audit process. The purpose of the audit task is to acquire evidence and assess it impartially to determine if the audit criteria are satisfied, so ensuring a high-quality audit and preventing fraud. Subsequently, a study was conducted to ascertain the influence of ethical factors and auditor expertise on the level of audit excellence in the financial statements of Islamic banks in Banda Aceh. The research employed a quantitative approach, utilizing the multiple linear regression model for data analysis. The primary data was collected through a questionnaire and processed using IBM Statistics to test statistical hypotheses. The study findings indicate that both ethical factors and audit experience have a favorable influence on the quality of audits conducted by Islamic institutions.

Audit process ineffectiveness: evidence from audit report errors

Audit process ineffectiveness: evidence from audit report errors

Integrating machine learning algorithms into audit processes: Benefits and challenges

Integrating machine learning algorithms into audit processes: Benefits and challenges

Benefits and Challenges of Digital Audit Implementation in the Malaysian Public Sector: Evidence from the Accountant General's Department of Malaysia

Purpose: The current study aims to investigate the important benefits or advantages of digital audit implementation perceived by the internal auditors of the Accountant General’s Department of Malaysia (AGD), and examine the significant challenges faced by the AGD auditors in implementing digital audit. Design/ Methodology/ Approach: A focus group discussion was conducted with AGD officers involved in digital audit implementation and a questionnaire survey was distributed to the AGD auditors to achieve the research objectives. All 124 auditors responded and returned the completed questionnaire. Thematic analysis was performed on the transcription of the focus group discussion while descriptive statistics of mean scores, standard deviations, and mean score ranking were utilised to analyse the questionnaire data. Findings: The top five ranked benefits of digital audit implementation perceived by the respondents were improving the quality of audit report, increasing the efficiency of audit, assisting auditors in identifying material misstatements, improving the quality of the audit processes and enhancing audit effectiveness. The top three challenges were requiring additional education and training to acquire the necessary digital skills, high implementation costs and the risk of data security (leakage) and confidentiality. Originality/ Value: The present study contributes to the existing limited empirical evidence on the fundamental advantages and challenges of digital audit implementation despite various conceptual discussions on the two implementation aspects.

Human Resource Functions: Examining Insights from ABC Research Organization

Human resource management (HRM) functions are critical to ensuring an organization's success and sustainability. These functions encompass various activities designed to manage an organization’s employees. This paper examined human resource management functions; recruitment, training, as well as compensation to handle an organization’s most valuable asset in the face of firmness ecological challenges. Drawing on the Resources-Based and Human Capital theories, a case study design was employed in this research and the data were gathered by semi-structured interviews with three participants. Thematic analysis revealed a recruitment focus on targeted sourcing and networking, training priority placed upon mentorship and tailored programmes, as well as compensation alignment with commitment, length of service, and market analysis for an ABC organisation. It was recommended that the HRM should foster further improvement through evaluations and audits continually, enhanced bias training in audit processes and increase transparency of compensation as well as setting Key Performance Indicators (KPIs) for HR assessment.

DSCAPS: A decentralized smart contract auditing platform based on sidechain

Successful attacks on smart contracts can result in loss of digital assets with potential financial and reputation implications. This reinforces the importance of auditing smart contracts prior to deployment. However, existing auditing approaches are generally non transparent, inefficient, limited to known bugs, and imprecise due to lack of real-world information in the blockchain. Therefore, we design a Decentralized Smart Contract Auditing Platform based on Sidechain (DSCAPS) in this paper. DSCAPS leverages the two-way peg sidechain technology to implement the interactions between the main chain and the sidechain which is used as the audit chain platform. Unlike conventional centralized audits, blockchain users can evaluate the security of contracts in a real-world smart contract execution environment by designing an appropriate incentive mechanism. Thus, detection results will be more comprehensive and precise. Moreover, to prevent multi-party collusion from manipulating the blockchain or audit process, we introduce a margin mechanism. Findings from our security analysis demonstrate that DSCAPS can mitigate potential threats. Evaluation findings based on the system implementation also show that DSCAPS is efficient in auditing a contract with performance overheads of less than 10%.

Compression therapy in patients with venous leg ulcers: a best practice implementation project.

Venous leg ulcers are the most common ulcerations of the lower extremities. Compression is the most important consideration and the gold standard treatment for venous leg ulcers. This implementation project aimed to promote best practices in the management of venous leg ulcers in a rural community-care setting. This project was guided by the JBI Evidence Implementation Framework, which is grounded in audit and feedback processes, along with a structured approach to identifying and managing barriers to compliance with recommended best practices. Compliance with best practices increased for most audit criteria. The use of compression therapy increased from 16.7% to 60%, documentation increased from 6.7% to 50%, replacement of compression bandages from 6.7% to 60%, patient education from 0% to 46.7%, and holistic assessment from 0% to 13%. However, compliance for individualized interventions to promote adherence remained at 0%. This project succeeded in introducing compression therapy as a basic treatment for venous ulcers. However, continued improvement in the care for venous ulcers and guarantee of long-term implementation of evidence are necessary. http://links.lww.com/IJEBH/A212.

The role of higher education policy in planning information governance at UIN Maulana Malik Ibrahim

Introduction. This study aims to explore the role of higher education policy in planning information governance at the Islamic university, UIN Maulana Malik Ibrahim. Data Collection Methods. The datacollection technique involved was depth interviews with LPM expert staff, the head of the general division of the faculty, public relations, and an archivist. In addition, to conduct the interviews, reference materials were collected to compile previous studies. Data Analysis. The data analysis technique encompassed data reduction, data presentation, and conclusion drawing and verification. Results and Discussion. There is an important role of higher education policy in the process of information management at UIN Maulana Malik Ibrahim. This formulation refers to principles of information governance, which include definition of each party's role, the development of policies and implementation strategies in the governance process, monitoring and auditing of processes and stages of the governance process, information organization processes, and classification. Information, stakeholder participation, and the long-term viability of information governance processes are all important considerations. Conclusion. Information governance should conducted by the policies established by the relevant educational institution. If the information creation, processing, and governance divisions work properly, locating and acquiring information for institutional reasons should be a breeze.

Examining Factors Influencing Adoption of Metaverse Technology in Audit Processes: Evidence from Public Accounting Firms in Indonesia

Examining Factors Influencing Adoption of Metaverse Technology in Audit Processes: Evidence from Public Accounting Firms in Indonesia

Clinician Communication Training to Increase Human Papillomavirus Vaccination Uptake: A Systematic Review and Meta-Analysis.

The battle against Human Papillomavirus (HPV)-related cancers is hindered by suboptimal vaccination rates, despite the proven efficacy and availability of vaccines. This systematic review and meta-analysis addressed this issue by evaluating the impact of clinician communication training on increasing HPV vaccination uptake among adolescents. From an initial pool of 3213 records, six randomized controlled trials involving 245,195 participants across the United States were rigorously selected and analyzed. Our findings indicated that clinician communication training could enhance vaccination uptake rates by an average of 5.2%. Specifically, presumptive communication strategies, which proactively assume a patient's acceptance of vaccination, achieved a significant 9.1% increase in uptake, markedly outperforming the 2.3% increase observed with more passive conversational techniques. Moreover, interventions that incorporated audit and feedback processes were particularly impactful, boosting vaccination rates by 9.4%. The most striking results emerged from combining presumptive communication with audit and feedback, which propelled the effectiveness to an 11.4% increase in vaccination rates. These outcomes highlight the pivotal role of deliberate, targeted clinician-patient communication in improving health interventions. This study offers actionable insights for healthcare providers and policymakers to refine communication strategies, thus potentially maximizing HPV vaccination rates and mitigating the spread of HPV-related conditions.

Understanding cultural inclusion in alcohol and other drug services in New South Wales, Australia and assessing the acceptability of a cultural inclusion audit.

Cultural inclusion and competence are understood at the most basic level to be the practice of considering culture so as to provide effective services to people of different cultural backgrounds. In order to work better with clients from diverse backgrounds, alcohol and other drug (AOD) services need to offer a service that is designed to be accessible to all people, where systems in place operate in a way that considers different cultural needs. This research aimed to assess the extent to which non-government AOD services in New South Wales are positioned to support cultural inclusion as well as to evaluate the acceptability of a cultural inclusion audit across four AOD sites. The research adopted a mixed methods approach comprising of a pre-audit online survey (n = 85) designed to assess AOD services' attitudes and practices towards cultural inclusion, and in-depth interviews that were conducted with nine AOD service staff and four cultural auditors to explore the acceptability of a cultural inclusion audit process. Findings from the survey indicate cultural inclusion practices are limited. Interview data highlight that while staff are not fully aware of what appropriate cultural inclusions entails, they are receptive to and want a cultural inclusion program. The study illustrates the benefits of implementing a cultural inclusion audit process aimed at raising awareness of what cultural inclusion entails. Including a cultural inclusion service audit is likely to enhance AOD service provision to culturally and linguistically diverse groups and thereby improve treatment outcomes.

Audit of an in-patient palliative care quality improvement process for patients with pancreatic ductal adenocarcinoma in a South African teaching hospital

Audit of an in-patient palliative care quality improvement process for patients with pancreatic ductal adenocarcinoma in a South African teaching hospital