Audit Techniques Research Articles

PERANCANGAN TEKNIK DAN PROSEDUR PEMERIKSAAN PAJAK ATAS HARTA WAJIB PAJAK YANG MENGIKUTI PROGRAM PENGAMPUNAN PAJAK SESUAI UNDANG-UNDANG NOMOR 11 TAHUN 2016

The research’s objectives are to design the tax audit techniques and procedures that can be used to carry out the tax audit on the asset tax payer who follow the tax amnesty program based on Law of The Republic of Indonesia Number 11 Year 2016 Concerning Tax Amnesty. The type of research is descriptive using qualitative approach. Based on the result, the writer found that tax treatment over additional assets and tax evasion practices will affect the three posts in the Annual Tax Return that is Earnings/income, income tax payable and depreciation/amortization expenses. Audit techniques that can be used is the use of internal/external information of Directorate General of Taxations, tracing, tracking evidence, testing the validity of document, confirmations, testing the truth of mathematical calculation, inspection and reviews. While the audit procedure is a series of steps that should be implemented to carry out a tax audit techniques.

Measuring accelerometer dynamic range from seismic data using Allan deviation

ABSTRACTWe propose a new approach for calculating the dynamic range of an accelerometer based on an Allan deviation analysis of production seismic data. This test is intended as a field audit technique and does not require an unconditioned dataset from a low‐noise environment. We first show that Allan deviation can measure white noise levels using two commercial accelerometers. The analysis accurately captures the manufacturing noise density specifications and known relationships between white noise, preamplifier gain, and group forming. We then show that a production seismic dataset is suitable for an Allan deviation analysis because the results are not critically affected by a recording filter. Finally, we illustrate the proposed technique by calculating the dynamic range of an accelerometer channel in a seismic streamer using a production dataset.

PENGARUH KOMPETENSI, PROFESIONALISME, DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR BADAN PEMERIKSA KEUANGAN (BPK) DALAM MENDETEKSI FRAUD DENGAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) SEBAGAI VARIABEL MODERASI

The objectives of this research to empirically analyze the influence of competency, professionalism, and audit experience on The Supreme Audit Institution’s auditor ability of fraud detection with Computer Assisted Audit Techniques (CAATs) as The Moderating Variable. The result showed that The Professionalism, Audit Experience, and CAATs have a positive impact on auditor’s ability of fraud detection. The result also showed that The Audit Experience with CAATs as The Moderating Variable weaken on Auditor’s Ability of Fraud detection. Value of the coefficient of determination indicates that together contribute to dependent variable (Auditor’s Ability of Fraud Detection) of 55,9% . Key words : Competency, Professionalism, Audit Experience, CAATs, and Fraud

A Study on the Improvement of Domestic Internal Audit Technique Using Digital Forensics

A Study on the Improvement of Domestic Internal Audit Technique Using Digital Forensics

Tehnike interne revizije uz pomoć kompjutera

Tehnike interne revizije uz pomoć kompjutera

Računovodstvene asocijacije evropskog područja

Understanding that priority activities of national and international accounting institutions should be in the process of establishing and building accounting principles and standards (these principles and standards must be observed by companies when compiling financial statements, in order to ensure proper accountability and provide the necessary comparability, as well as in terms of comparing the audit technique and methodology, so that the verified financial statements become the necessary information base for all shareholders ) was mostly affected by the fact that the financial statements are an indispensable information basis for users of accounting information (internal and external), in assessing the company's financial, financial and viability position. As a result of the need for harmonization of accounting satellites in America and Europe, a large number of associations have been formed, and the scope of work and the activities carried out by these associations are shown in the work itself.

“Studies of System Audit Technique.” From 2005, our Working Group Study following our subject

“Studies of System Audit Technique.” From 2005, our Working Group Study following our subject

Novel methodologies for dosimetry audits: Adapting to advanced radiotherapy techniques.

With new radiotherapy techniques, treatment delivery is becoming more complex and accordingly, these treatment techniques require dosimetry audits to test advanced aspects of the delivery to ensure best practice and safe patient treatment.This review of novel methodologies for dosimetry audits for advanced radiotherapy techniques includes recent developments and future techniques to be applied in dosimetry audits. Phantom-based methods (i.e. phantom-detector combinations) including independent audit equipment and local measurement equipment as well as phantom-less methods (i.e. portal dosimetry, transmission detectors and log files) are presented and discussed. Methodologies for both conventional linear accelerator (linacs) and new types of delivery units, i.e. Tomotherapy, stereotactic devices and MR-linacs, are reviewed.Novel dosimetry audit techniques such as portal dosimetry or log file evaluation have the potential to allow parallel auditing (i.e. performing an audit at multiple institutions at the same time), automation of data analysis and evaluation of multiple steps of the radiotherapy treatment chain. These methods could also significantly reduce the time needed for audit and increase the information gained. However, to maximise the potential, further development and harmonisation of dosimetry audit techniques are required before these novel methodologies can be applied.

A study on analytical framework to breakdown conditions among data quality measurements

The point of this survey is to feature issues in information quality research and to talk about potential research chance to accomplish high information quality inside an association. The survey received deliberate writing audit technique in view of research articles distributed in diaries and gathering procedures. Here built up an audit technique in light of particular subjects, for example, ebb and flow inquire about territory in information quality, basic measurements in information quality, information quality administration model and approaches and information quality evaluation strategies. In light of the audit methodology, here select pertinent research articles, concentrate and amalgamation the data to answer an examination questions. The survey features the headway of information quality research to take after its genuine application and talk about the accessible hole for future research. Research territory, for example, association’s administration, information quality effect towards the association and database related specialized answers for information quality overwhelmed the early years of information quality research. Be that as it may, since the Web is presently occurring as the new data source, the rising of new research regions, for example, information quality evaluation for web and huge information is unavoidable. This audit additionally recognizes and talks about basic information quality measurements in association, for example, information fulfillment, consistency, exactness and convenience. Likewise think about and feature holes in information quality administration model and procedures. This survey is critical to feature and break down restriction of existing information quality research identified with the current needs in information quality, for example, unstructured information sort and enormous information.

The Effect of Integrity, Work Culture, Knowledge of Audit Techniques, and Task Commitment Toward The Performance of Customs and Excise Auditors

The objective of this research is to get about the effect of integrity, work culture, knowledge of audit techniques, and task commitment toward the performance of customs and excise auditors. The research was conducted using survey method with quantitative approach. The size population in this research is 210 at customs and excise auditors. Research sample were selected as mush as 140 auditors using simple random sampling technique. The data obtained with questionnaires and test. The data analyzed using path analysis technique. The finding show that integrity, work culture, knowledge of audit techniques and task commitment have positive direct effect toward the performance of customs and excise auditors. Integrity, work culture and knowledge of audit techniques have positive direct effect toward the task commitment. Integrity and knowledge of audit techniques have positive direct effect toward work culture.

Internal audit: Raising the bar in auditing financial crime risk

Internal audit has a crucial role to play in financial institutions to mitigate financial crime risk sustainably. In the context of tightening financial crime regulatory requirements and in a constantly evolving risk landscape, this paper will provide nine best practice steps internal audit can follow to ensure it has the right skills and experience to help the business achieve sustainable compliance and minimise the risk of regulatory fines. The paper will explore how the third line of defence can test controls and detect poor risk management outcomes using risk-based sample testing, computer-assisted audit techniques and data analytics. The reader will see how these methods, if used correctly by skilled auditors, can help a financial institution pinpoint the latent financial crime risk within its book and determine whether the institution has achieved desired risk management outcomes.

A cross-sectional study of the temporal evolution of electricity consumption of six commercial buildings.

Current approaches to building efficiency diagnoses include conventional energy audit techniques that can be expensive and time consuming. In contrast, virtual energy audits of readily available 15-minute-interval building electricity consumption are being explored to provide quick, inexpensive, and useful insights into building operation characteristics. A cross sectional analysis of six buildings in two different climate zones provides methods for data cleaning, population-based building comparisons, and relationships (correlations) of weather and electricity consumption. Data cleaning methods have been developed to categorize and appropriately filter or correct anomalous data including outliers, missing data, and erroneous values (resulting in < 0.5% anomalies). The utility of a cross-sectional analysis of a sample set of building’s electricity consumption is found through comparisons of baseload, daily consumption variance, and energy use intensity. Correlations of weather and electricity consumption 15-minute interval datasets show important relationships for the heating and cooling seasons using computed correlations of a Time-Specific-Averaged-Ordered Variable (exterior temperature) and corresponding averaged variables (electricity consumption)(TSAOV method). The TSAOV method is unique as it introduces time of day as a third variable while also minimizing randomness in both correlated variables through averaging. This study found that many of the pair-wise linear correlation analyses lacked strong relationships, prompting the development of the new TSAOV method to uncover the causal relationship between electricity and weather. We conclude that a combination of varied HVAC system operations, building thermal mass, plug load use, and building set point temperatures are likely responsible for the poor correlations in the prior studies, while the correlation of time-specific-averaged-ordered temperature and corresponding averaged variables method developed herein adequately accounts for these issues and enables discovery of strong linear pair-wise correlation R values. TSAOV correlations lay the foundation for a new approach to building studies, that mitigates plug load interferences and identifies more accurate insights into weather-energy relationship for all building types. Over all six buildings analyzed the TSAOV method reported very significant average correlations per building of 0.94 to 0.82 in magnitude. Our rigorous statistics-based methods applied to 15-minute-interval electricity data further enables virtual energy audits of buildings to quickly and inexpensively inform energy savings measures.

Dynamic-Hash-Table Based Public Auditing for Secure Cloud Storage

Cloud storage is an increasingly popular application of cloud computing, which can provide on-demand outsourcing data services for both organizations and individuals. However, users may not fully trust the cloud service providers (CSPs) in that it is difficult to determine whether the CSPs meet their legal expectations for data security. Therefore, it is critical to develop efficient auditing techniques to strengthen data owners’ trust and confidence in cloud storage. In this paper, we present a novel public auditing scheme for secure cloud storage based on dynamic hash table (DHT), which is a new two-dimensional data structure located at a third parity auditor (TPA) to record the data property information for dynamic auditing. Differing from the existing works, the proposed scheme migrates the authorized information from the CSP to the TPA, and thereby significantly reduces the computational cost and communication overhead. Meanwhile, exploiting the structural advantages of the DHT, our scheme can also achieve higher updating efficiency than the state-of-the-art schemes. In addition, we extend our scheme to support privacy preservation by combining the homomorphic authenticator based on the public key with the random masking generated by the TPA, and achieve batch auditing by employing the aggregate BLS signature technique. We formally prove the security of the proposed scheme, and evaluate the auditing performance by detailed experiments and comparisons with the existing ones. The results demonstrate that the proposed scheme can effectively achieve secure auditing for cloud storage, and outperforms the previous schemes in computation complexity, storage costs and communication overhead.

PENERAPAN KONSEP CONTINUOUS AUDITING: STUDI KASUS AUDIT KEPATUHAN TERHADAP PTK 007 DI SKK MIGAS

The use of information technology (IT) in the business transactions processing consequently will change the techniques from conventional to the computer-based audit techniques. SKK Migas, as an institution established to supervise and control the activities of oil and gas industry, is also required to utilize IT in carrying out the compliance audits on Governance Regulations (PTK 007). Based on the current condition, through simulation audit, it is concluded that the SKK Migas will be able to apply the concept of continuous auditing though still at the level 1 of theoritical continuous auditing framework. Thetypeof continuousaudittestingthatcanbeimplementedarevaluechaintransactiontrackingand chain transaction tracking.

“Be Careful; Things Can Be Worse than They Appear”: Understanding Biased Algorithms and Users’ Behavior Around Them in Rating Platforms

Awareness of bias in algorithms is growing among scholars and users of algorithmic systems. But what can we observe about how users discover and behave around such biases? We used a cross-platform audit technique that analyzed online ratings of 803 hotels across three hotel rating platforms and found that one site’s algorithmic rating system biased ratings, particularly low-to-medium quality hotels, significantly higher than others (up to 37%). Analyzing reviews of 162 users who independently discovered this bias, we seek to understand if, how, and in what ways users perceive and manage this bias. Users changed the typical ways they used a review on a hotel rating platform to instead discuss the rating system itself and raise other users’ awareness of the rating bias. This raising of awareness included practices like efforts to reverse-engineer the rating algorithm, efforts to correct the bias, and demonstrations of broken trust. We conclude with a discussion of how such behavior patterns might inform design approaches that anticipate unexpected bias and provide reliable means for meaningful bias discovery and response.

The implication of information technology on the audit profession in developing country

The implication of information technology on the audit profession in developing country

A COMPARATIVE STUDY ON THE IMPACTS OF INTEGRATED AUDIT ON OCCUPATIONAL HEALTH, SAFETY AND ENVIRONMENT PERFORMANCE

Introduction: System integration can be achieved in a number of ways and at different levels. In practice all management systems are mutually coordinated systems functioning almost independently. Integration enables synergetic effect and optimum workplace performance on all aspects of Safety, Health, Environment and Quality. Aim of work: To evaluate the effect of Occupational Health, Safety and Environmental Protection Management System (HSEMS), integrated audit on Health, Safety and Environmental (HSE) protection performance level of petrochemical companies. The study was designed to evaluate the compliance degree of the organization with International Standardization Organization for environmental management, (ISO 14001) and Occupational Health and Safety Administration Series (OHSAS 18001) requirements in five petrochemical companies to ensure continued effectiveness and efficiency. Materials and methods: Performance indicator checklist and a questionnaire were designed to be used as a tool for internal review of HSE directed by OHSAS 18001:2007 and ISO 14001:2004. Relevant data were collected and statistically analyzed. Data collection was performed through various methodologies such as reviewing HSE published documents, safety reports of the companies, conducting interviews and surveys among HSE managers. Results: The study indicated that there was a gap between the effectiveness of HSEMS before and after the integrated audit by about 17.8 % at company A, 18.3 % at Company B, 21.5 % at Company C, 31.5 % at Company D, and 10.1 % at Company E. Factor analysis indicated that there was an identity and good correlations between the HSE performance indicators means for all companies. The results after integrated audit on the studied companies were categorized by a SWOT analysis technique to four areas of strength, weakness, opportunities and threats. Conclusion: Although the performance of health, safety and environment at the selected petrochemicals companies seems to be at a high level, the underlined study revealed some weaknesses and threats that affect the efficiency of HSEMS. However, HSE performance indicators were not enough to evaluate the effectiveness of HSEMS. The integrated audit technique is very important to evaluate the effectiveness of HSEMS.

Особенности проведения налогового аудита

The article substantiates the demand for tax audit in Russia, reviews the scientific literature on the terminology and procedure for conducting tax audit, presents the results of analysis of tax audit techniques used in domestic practice, substantiates the need to use different methods when conducting inspections of specific types of taxes.

Identification and Prioritization of “Black Spots” without Using Accident Information

It is attempted to identify and prioritize the accident prone points (black spots) in “Iraanshahr-Sarbaaz-Chabahar” road located in Baluchistan, Iran, without no use of accident data but rather using Analytic Hierarchy Process (AHP), which is the enhanced procedure of road safety audit technique. First, by surveying the whole route, all factors that could influence accidents in this road were specified; then the route was divided into eight sections; this division was performed based on the uniformity and homogeny of each section in terms of geometric design and regional conditions. In each section, potentially hazardous locations were identified and some questionnaires were prepared, which were filled by 5 road traffic experts familiar with the route; then the collected data were analyzed by Analytical Hierarchy Process (AHP) using Expert Choice Software and the black spots were identified and prioritized. Finally, these black spots were compared with the black spots that had been obtained by traffic police based on accident data.

Process Mining of Event Logs: A Case Study Evaluating Internal Control Effectiveness

Unlike traditional audit techniques, process mining of event logs provides a new aspect for auditing by tracking and capturing every single routing in the dataset. This paper aims at adopting process mining to evaluate the effectiveness of internal control using a real-life event log from a large European bank. Specifically, the evaluation is based on the full population of event logs and contains four analyses: (1) variant analysis that identifies acceptable and notable variants, (2) segregation of duty analysis that examines process instances and employees that violate segregation of duty controls, (3) personnel analysis that investigates employees who are involved in multiple potential control violations, and (4) timestamp analysis that detects time related issues such as the ones performed during the weekends and process instances that have lengthy process duration. The results from the case study indicate that process mining could assist auditors in identifying audit-relevant issues such as notable variants, activities performed during the weekends and personnel violating segregation of duty controls or involved in multiple violations..., etc. By examining the entire population of event logs, process mining enables auditors to detect potential risks, ineffective internal controls, and inefficient processes. Therefore, process mining of event logs generates a new type of audit evidence and could potentially revolutionize the traditional audit procedure.