Audit Tasks Research Articles

Secure Ring Signature based privacy preserving of Public Auditing mechanism for outsourced data in cloud computing paradigm

Cloud computing offers a high scalable environment for data outsourcing in the cloud. This allows a user to access all the cloud applications of any complexity, without thinking about the limitations of the local system infrastructure. It also provide medium to share the data among others. However originality and authenticity of data that is stored in cloud is an open challenge as it has large provision for data lose and date correction. In order to prevent the outsourced against various challenges, many tradition data auditing mechanism on employing third party auditor has been provided in the literatures with computation and communication capabilities. A portable data management system to will be able to perform auditing process, so that we can ensure the accuracy of the data which is stored on a unreliable third party server. This process is done without even, retrieving all the data. Despite of various advantage of public auditing, preserving the identity privacy from third party auditor has become vital task for the current research. In this paper, we have proposed a reliable and secure ring signature for preserving the privacy of data that is outsourced and shared, using public auditing in the computing paradigm. In this work, ring signature is exploited to privacy preserving of the data auditing of common outsourced data. Further the idea of ring-signatures has to be used to build the authenticator on each block of the data that is outsourced, while keeping maintaining the authenticity of the shared-data to be audited. Finally this model can support multi auditing task simultaneously. Experimental analysis on the proposed system proves that it is more secure and highly efficient against data based attacks. Evaluation the performance of the proposed model has been validated that it outperforms state of arts approaches on computation cost and time.

IMPLEMENTATION AND ORGANIZATION PROBLEMS OF INTERNAL AUDIT IN THE RUSSIAN FEDERATION AGROSECTOR

The article reveals the features of the implementation of internal audit in the companies of the agroindustrial sector of Russia, the main difficulties and current trends of its development. Today, the tasks of internal audit are diverse, depending on the industry differences of economic entities, organizational and legal forms, and the preferences of owners and managers of enterprises. To improve the well-being of the enterprise and optimize management activities, it is necessary to implement an independent internal audit system that will have all the necessary human and technical resources. Unfair and ineffective actions of the company's management can be significantly reduced by increasing the level of independence of the internal audit service, providing internal auditors with the necessary methodological tools that are aimed at reducing the likelihood of unfair actions of management and inefficient use of the company's resources. The main difficulties of the development of the internal audit system in the modern conditions of economic activity of agricultural enterprises are analyzed and development options are proposed.

Peran Mediasi Skeptisme Auditor pada Pengaruh Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgement

This study aims to analyze the mediating role of auditor skepticism on the effect of task complexity and experience on audit judgment at KAP in Surabaya. This research is a quantitative study using a questionnaire as the research data instrument. The population of this study were auditors from Public Accountant Office Surabaya who were listed in IAPI in 2020. The sampling technique used was purposive sampling, so that the sample size was 45 active auditors in Public Accountant Office Surabaya.The data analysis technique used was path analysis and sobel test. The results showed that the complexity of the task and experience had a positive effect on audit judgment through the auditor’s skepticism. These results explain that auditors who increasingly show higher skepticism will be able to support the improvement of the quality of the audit judgment made even though the complexity of the audit task is getting heavier. On the other hand, auditors who are experienced or inexperienced in conducting audits will show better quality audit judgment when able to show more frequent skepticism.
 Keywords: Task Complexity; Experience, Skepticism; Audit Judgment.

Impact of Information Communication Technology Competency Among Auditing Professionals

The objective of this study is to find out the influence of Impact of Information Communication Technology competencies and Information Communication Technology Training among auditing professionals. This paper proposes a defined set of survey questionnaires to measure Information Communication Technology (ICT) competency and ICT Training variables. The sample size focuses on junior qualified professional auditors who were selected based on their experience in the field of accounting or auditing. The sample of population consists of individual practicing auditors from small audit firms in Kerala. Data were analyzed using partial least squares structural equation modeling approach (PLS-SEM). Expectedly, ICT competencies among auditing professionals and their ICT training are imperative among junior auditing professionals for auditing in a computer-based environment. The impact of audit efficiencies, ensuring client's fair financial statements, and timeliness of audit tasks were achieved by auditing professionals with ICT competencies and ICT training. This is important not only for junior staff, but also for lead auditors who have the authority to sign audit reports. The value of the research studies lies with a comprehensible examination of findings of various previous studies and enlightened commentaries on ICT enabled audit practice by sole proprietorship practicing audit firms, mainly in rural locations. In addition, such scientific method of understanding the implications of ICT enables auditing which involved in auditing professional policy makers intervention.

The Influence Factors on the Auditor’s Use of Computerized Audit Techniques, and the Moderating Effects of the Types of Audit Task

The Influence Factors on the Auditor’s Use of Computerized Audit Techniques, and the Moderating Effects of the Types of Audit Task

HOW DO AUDITORS FOLLOW RULES?

Motivated by concerns about whether rules and regulations capture the rich complexity of auditing and auditors follow rules and regulations to the extent of compromising judgment, this paper provides a synthesis of the literature in the field of auditing and psychology to better understand how auditors follow rules in exercising judgment. Five testable propositions are derived. A model of rules compliance is also developed to better understand auditors’ practices and performance. The model sheds light on how auditors comply or conform to rules given the nature of audit tasks, ranging from well-structured to ill-structured. While the model is developed in the context of audit judgment, the model is also applicable in other similar judgmental settings with a range of well and ill-structured tasks. The propositions and model developed in this study serve as a platform for future empirical research in auditing as well as other similar domains of expertise.

PENGARUH FRAMING, URUTAN BUKTI AUDIT DAN SKEPTISME AUDITOR TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI

This study aims to examine the effect of framing, sequence of audit evidence and auditor skepticism on audit judgment with task complexity as a moderating variable. The theory used to test this research is prospect theory and adjustment model theory. The data used are primary data with the research method used, namely a questionnaire. The nature of this research is a quantitative study because the research conducted to test the proposed hypothesis is to test the effect of the independent variable on the dependent variable. The results of this study indicate all variables have a positive effect on Audit Judgment.
 
 Keywords: Framing; Audit Evidence Sequence; Auditor Skepticism; Audit Judgment and Task Complexity

PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (Studi Empiris Pada Inspektorat Provinsi Papua)

This study aims to examine the effect of competence, independence, and experience on the auditquality of the inspectorate officials in Papua province. A common problem in this study is theexistence of audit findings that are not detected by the inspectorate apparatus as internal auditorsbut found by external auditors, the Supreme Audit Agency (BPK). Operationally, the researchvariables are elaborated into several indicators. The competency variables of the apparatus areelaborated into three indicators, namely mastery of accounting and auditing standards, insight intogovernment, and skills improvement programs. The variables of apparatus independence areelaborated into two indicators, namely personal disturbance and external interference. Theapparatus experience variable is elaborated into several indicators, namely: In terms of length ofwork as an auditor, and the number of audit tasks that have been carried out. The audit qualityvariable is elaborated into four indicators, namely: process quality, result quality, and follow-up onaudit results.The population of this study were officials from the Inspectorate of Jayapura City, Inspectorate, andPapua Province who also carried out regular inspections. Data were taken from questionnairesdistributed to respondents. The variables in this study are the independent variable (independent)competence (X1), independence (X2), and experience (X3), while the dependent variable(dependent) is the quality of the audit (Y). Data were analyzed using multiple linear regressionanalysis (multiple regression).The results showed that competence and experience had a positive and significant effect on auditquality, while the independence variable did not have a significant effect on audit quality. Thecoefficient of determination shows that together competence, independence, and experiencecontribute to the dependent variable (audit quality) by 55.1% while the remaining 44.9% isexplained by factors outside the model of this study.

MODEL PELIMPAHAN KEWENANGAN BADAN PEMERIKSA KEUANGAN DALAM PELAKSANAAN TUGAS PEMERIKSAAN PENGELOLAAN DAN TANGGUNG KEUANGAN NEGARA

This study aims to analyze the problem of how the delegation of authority and the model of delegation of authority that can be developed for the BPK in the implementation of auditing tasks for the management and responsibility of state finances using Koontz and Weihrich's theory regarding the seven principles for transferring authority. The research method used is a qualitative research design with a descriptive approach. The results showed that the transfer mechanism was not fully in line with Law Number 30 of 2014 concerning Government Administration. The obstacle in the implementation of the delegation of authority policy is that the policy design is not in line with the applicable regulations, and it requires commitment from policy makers and policy implementers to adjust policies and policy implementation with the development of laws and regulations and general principles of good governance. The model of delegation of authority suggested by this study in the implementation of auditing tasks for the management and responsibility of state finances is a comprehensive audit task mandate, so that the BPK executor, and examiners and experts outside the BPK perform audit duties for and on behalf of the BPK based on statutory regulations and general principles of good governance.

Pergantian Auditor, Opini Audit, Financial Distress dan Audit Delay

Audit Delay is a period of time to complete the audit task from the closing date of the financial year to the date of completion of the audit report by an independent auditor. The purpose of this research is to examine whether there is an influence between auditor turnover, audit opinion and financial distress towards audit delay or not. This research was conducted at mining companies on the Bursa Efek Indonesia (BEI). There number of samples taken was 144, with nonprobability sampling method, especially purposive sampling. Data collection was carried out by non-participant observation. The analysis technique used is multiple linear regression analysis. The results of the analysis found that auditor switching had no effect on audit delay. These indicates prove that wether there is a change of auditors or not has doesn’t affect the audit delay. Opinion of audit brought a negative effect on audit delay. Financial distress brought a positive effect on audit delay. 
 Keywords: Audit Delay; Auditor Switching; Auditor Opinion; Financial Distress.

PENGARUH PROFESIONAL AUDITOR DAN ORIENTASI ETIKA TERHADAP WHISTLEBLOWING DENGAN SENSITIVITAS ETIS SEBAGAI VARIABEL MODERATING

This study aims to examine the effect of auditor professionalism, ethical orientation, idealism and ethical orientation of relativism towards whistleblowing with ethical sensitivity as a moderating variable. This research is a quantitative study using a descriptive approach. The population in this research are all auditors who work at the Republic of Indonesia Supreme Audit Board. The sampling technique used in this study uses convenience sampling. The sample criteria in this study is that the respondent concerned had at least one audit task, as for the sample in this study amounted to 102 auditors. The data used in this study are primary data collected through a questionnaire survey in physical form and google form. Data analysis using multiple linear regression with the absolute difference value approach. The results of the study with multiple linear regression analysis showed that auditor profesionalisme and ethical orientation in relativism influenced whistleblowing, while the ethical orientation of idealism does not affect whistleblowing. Moderating analysis shows that ethical sensitivity is not able to moderate auditor professionalism, ethical orientation, relativism towards whistleblowing

СОВРЕМЕННЫЕ СРЕДСТВА ОБЕСПЕЧЕНИЯ ИНФОРМАЦИОННОЙ БЕЗОПАСНОСТИ

Efficiency of business processes in modern organizations depends on the capabilities of applied information technologies. The article describes and analyzes the role and features of audit tools and other methodological tools and models in ensuring the quality and security of information systems. The standard’s principles are reviewed, as well as the importance of meeting business needs. In order to protect virtual values in a company’s system environment, the importance of using information security models is revealed. Practical proposals in risk management and information security in information technology are analyzed through the COBIT standard. Measures for protecting the information system of an organization from accidental, deliberate or fake threats are considered. The possibility of using one of the real information security models by the information recipient or provider in accordance with the requirements of external processes is reported. Furthermore, in connection with increase in the number of attack methods and techniques and development of their new tools and vectors, the need to improve and ways to ensure information security are being considered. The essential tasks of security audit are considered, and the stages of their implementation are described. With regard to security of information systems, an analytical model is proposed for determining vulnerability’s numerical value.

СОВРЕМЕННЫЕ СРЕДСТВА ОБЕСПЕЧЕНИЯ ИНФОРМАЦИОННОЙ БЕЗОПАСНОСТИ

Efficiency of business processes in modern organizations depends on the capabilities of applied information technologies. The article describes and analyzes the role and features of audit tools and other methodological tools and models in ensuring the quality and security of information systems. The standard’s principles are reviewed, as well as the importance of meeting business needs. In order to protect virtual values in a company’s system environment, the importance of using information security models is revealed. Practical proposals in risk management and information security in information technology are analyzed through the COBIT standard. Measures for protecting the information system of an organization from accidental, deliberate or fake threats are considered. The possibility of using one of the real information security models by the information recipient or provider in accordance with the requirements of external processes is reported. Furthermore, in connection with increase in the number of attack methods and techniques and development of their new tools and vectors, the need to improve and ways to ensure information security are being considered. The essential tasks of security audit are considered, and the stages of their implementation are described. With regard to security of information systems, an analytical model is proposed for determining vulnerability’s numerical value.

A Hierarchical Solution Approach for Occupational Health and Safety Inspectors' Task Assignment Problem.

BackgroundOccupational health and safety (OHS) is a significant interest of all governments to prevent workplace hazards. Although appropriate legislation and regulations are essentials for the protection of workers, they are solely not enough. Application of them in practice should be secured by an efficient inspection system. Fundamental components of an inspection system are inspectors and their audit tasks. Maintaining the fair balanced task assignment among inspectors strictly enhances the efficiency of the overall system.MethodsThis study proposes a two-phased goal programming approach for OHS inspectors' task assignments and presents a case study.ResultsThe solution approach gives the balanced assignment of inspectors to the workplaces in different cities of the country in the planning period. The obtained schedule takes into account the distances covered by the work places and the number of the workplaces' employees to be audited and pays attention to the human factors by considering the preferences of the inspectors. The comparisons between the obtained optimal schedule and the implemented one that is produced manually show that the approach not only maintains the technical requirements of the problem, but also provides social and physical balance to the task assignment.ConclusionBoth the approach and the application study are expected to offer fruitful inspirations in the area of safety management and policy and they provide a good guide for social policy and organizational aspects in the field of OHS inspectors' task assignment.

Some issues of improving the effectiveness of the implementation of audit engagements

The issue of audit effectiveness is one of the most essential and debating issues that have not been fully resolved at the present time yet. This issue is considered in the context of compliance with «The International Standards for Quality Control, Auditing, Review, Other Assurance and Related Services, 2016–2017». A gradation of quality indicators for the performance of audit assignments is proposed from the point of view of the need to achieve the completeness of the performance of the audit assignment, minimize the costs of its implementation and achieve maximum efficiency. Generalized groups have been identified into which it is advisable to divide the requirements for assessing the effectiveness of the task of auditing financial statements and clearly delineated the need to perform two types of audit confirmations: for compliance with legal requirements and compliance with the real state of affairs at the enterprise. A five-level classification of subjects of control over the effectiveness of the audit assignment has been developed, depending on the legal status. The concept of objects of control is generalized. It is proposed to evaluate the effectiveness of the audit assignment by three methods: an indirect method of comparing various options, an assessment based on the final results, an assessment on the immediate results, and the essence of each method is disclosed. It was determined that one of the significant indicators that affect efficiency is the audit sample and methods for creating a non-statistical sample are proposed. We believe that the implementation of the proposed methods of assessing efficiency in the practice of performing audit tasks will contribute to the formation of high-quality audit practice in Ukraine.

Auditor's Communication Identity in Carrying Out Audit Tasks

The purpose of this research is to find out how the identity of the auditor's communication when carrying out an examination task. The research was conducted with qualitative method using a case study and interviews for for collecting the data. The research samples were five auditors at BPK RI Representatives of DIY Province. The research concluded using four layers, which are the personal layer, enacted layer, relational layer, and communal layer cited from the in the Theory of Communication of Identity by Michael Hecht. The theory stated that participants' personal identity is formed by several factors i.e. self-character, code of ethics, and environmental factors. Participants demonstrate their code of ethics through the communication process between the auditor and the audite, which is then manifested in the form of behavior when carrying out the audit tasks. By understanding each other's identity, it can create a harmonious relationship between the auditor and the audite through mutual support between the auditor and the audite. The attitudes and behaviors shown by the auditors when conducting the audit tasks reflect the identity of the BPK institution in the community as a free and independent audit institution, so that the negative stereotypes of auditors are minimized. There is also an identity gap in: (1) the personal layer and the personal layer, the personal and enacted layers, and the relational and enacted layers.

Internal audit in the enterprise economic security management: important aspects

Effective management of the enterprise financial and economic activities is based primarily on the application of a set of relevant and reliable data concerning its financial status, provided by internal audit procedures. The factors arising interest in internal audit, such as: streamlining business processes; the need to obtain independent and objective information on the state of affairs; ensuring the economic security of the company are identified in this paper. In order to substantiate the tasks of internal audit for ensuring the economic security of the enterprise, the main sources of threats and objects of protection investigated in the process of internal audit are defined. It is substantiated that one of the important tendencies in the development of internal audit is the increase of its level from the tester of control procedures to the analyst of the most important risks. The functions of internal audit in ensuring the security of the company are analyzed. They include: assessment of the economic security system as a whole and providing information to the board of directors and senior management; participation in the implementation of the enterprise security process procedures. A new and important direction for internal audit development – audit of corporate culture is defined. The main tasks of internal audit in this area are to assess how effective measures are provided in the company for the purposeful formation of corporate culture; how the existing level of corporate culture is assessed. Recommendations for the organization of internal audit are given, the following three main approaches are highlighted: creation of own internal audit service; use of services of outsourcing companies; co-sourcing – the division of functions for internal audit in the company between its own service and the involvement of external experts in solving certain tasks. It is proved that the need to introduce internal audit meets the requirements of economic security of the enterprise, information and management needs of economic entities, the specific facts of the internal audit. It is substantiated that internal audit is an integral part of quality control of enterprise management processes and a component of general audit, organized in the interests of owners and regulated by regulations on compliance with the established order of economic activity, property protection and economic security.

Pozicioniranje rada interne revizije preduzeća u okviru donošenja validnih odluka top menadžmenta

The sectors of the company should, through their organization and business, help the affairs of the overall decision-making process of the top management in the company. Organizational parts of the company that are organized within the sector should, in cooperation with the introduced internal audit of the company, give their practical contribution within the regular business of the company in a way that will contribute to improving the business decision-making of top management in the company. The tasks of internal audit should be closely related to the work of external audit, which performs the tasks of external audit in the company. Internal and external audit should have such an organized structure of work in the audit processes in the company, that they can apply all the adopted standards of the audit profession. This study emphasizes the importance of the practical application of the work of the audit profession in companies in which auditing is performed on the orders of the top management of the company. In addition, auditors should perform their business within the funds approved by top management: in an economical way, i.e. an efficient and effective way during the entire process of performing audit work in the company. The general goal of top management is to provide efficient and quality overall management in the company in such a way that it will provide better and higher quality services. The introduction of external and internal audit in the work of controlling the work of the company, its business, application of adopted procedures, etc., stems precisely from the general goal of top management business. The authors point out that the introduced audit can greatly contribute to the improvement of the overall business results in the company, but this can be achieved only in the case of application of auditor recommendations by the top management of the company.

ФАКТОРИ РИЗИКУ ФІНАНСОВОГО СТАНУ МІЖНАРОДНИХ КОМПАНІЙ ТА ЗАВДАННЯ АУДИТУ В УМОВАХ ПАНДЕМІЇ

The purpose of the publication is to study modern non-standard conditions in the international business of large corporations and audit tasks. The crisis caused by COVID-19 has shaken the confidence of experts in the growth of the world economy. Today, about a third of respondents (32%) admit that compared to the beginning of the year, they have less faith in the prospects for global growth in the next three years. However, the loss of confidence is not so impressive when it comes to the views of managers about the future of their companies: here only 17% say a decrease in confidence. Managers are undoubtedly more confident in the well-being of their companies because they have more control and leverage. Accordingly, the task was to study the main factors that characterize and reveal the problems of modern audit of financial statements of international companies; identified and characterized the main risks that arise in international business in a pandemic; the main requirements of the audit are formed to ensure the minimization of these risks. The relevance of this topic is that it provides an overview and analysis of current security challenges in the context of global change. The article summarizes current issues for research and development of strategies for storage and growth of business, considers the main responsibilities of management of international business and audit in COVID-19, identifies the characteristics of auditing in high risk, formed additional audit tasks in a pandemic and management staff, identified the main potential threats and audit objectives for their assessment, given the main recommendations of the audit based on international standards, the need to expand the report of the independent auditor. An important factor in the successful existence of a business unit with different levels of corporate organization and type of activity is a rapid response to events that affect society as a whole, not just in the economic sphere. When conducting an audit in modern conditions, the auditor takes into account the attention and expectations of a large company not only on the confirmation of financial statements, but also on the prospects for operations in non-standard conditions.

СОВРЕМЕННЫЙ АСПЕКТ ВНУТРЕННЕГО КОНТРОЛЯ И АУДИТА В РОССИЙСКОЙ ФЕДЕРАЦИИ

The conduct of financial and economic activities of organizations, both budgetary and commercial, is associated with possible risks of non-compliance with the current legislation, making unreasonable management decisions by the top and middle management, which leads to reputational and financial losses. In order to forestall financial and reputational losses, organizations form an internal control system. In the Russian Federation, the formation of normative and legislative regulation of the organization and conduct of internal financial control and audit is taking place, both in relation to commercial organizations and organizations of the budgetary sphere. The article examines the order of organization, types, tasks of internal control and audit in various organizations. The organization of internal control and audit is considered in the article through the prism of legal regulation of this area in the Russian Federation and international regulations. The internal audit system, as an obligatory element of the management system, has been introduced in the banking sector and for public sector organizations. For commercial organizations, this issue is left to the management of the organization and the creation of an internal audit service is optional. The regulatory and legislative framework of the organization and methods of conducting internal control for organizations have been studied. The approaches to the organization and conduct of internal control have been investigated from the point of view of orientation towards possible risks. Based on the results of the study, the article concludes that the presence of an effectively functioning internal control system, which is based on an assessment of possible risks, contributes to an increase in the efficiency of the organization, the prevention of cases of fraud by the organization’s personnel, and an increase in the reliability of accounting, tax and other types of reporting