Implementation Of Audit Research Articles

Challenges Facing External Auditor While Auditing Banking Accounting Systems in the Light of the Use of Digital Technologies of Fourth Industrial Revolution in Jordan

The study aimed to clarify the challenges facing the external auditor in light of the fourth industrial revolution using digital technologies in the provision of banking services, as it was divided into two parts. Digital Accounting and it includes challenges related to the nature of accounting systems (disclosure and treatment), internal control systems, evidence (electronic), and audit risks. The second section is challenges related to the element of digital technologies as a tool for implementing the audit process, which includes the use of digital technologies in the implementation of audits and the information technology infrastructure in the audit office and the clients of the audit office (the level of information technology, fees, lack of clarity of the purpose of the audit services, the multiplicity of services (financial audit). Evaluation of electronic systems and challenges related to scientific and practical qualification in digital technologies. The researcher used the inductive-analytical approach through studies referring to previous and theoretical studies in an attempt to formulate these challenges and then the analysis approach by formulating a questionnaire to extrapolate the opinions of the external auditor of the 13 Jordanian banks, where all banks were distributed at 3 for each bank and 36 questionnaires were retrieved. The study has concluded that external auditors working in Jordanian banks face highly a set of challenges related to digital technologies as an element of audit work environment and legislations and laws professional and legislative structure of digital accounting environment) as well as accounting systems (i.e. disclosure and processing), internal control systems, electronic evidence and audit risks in addition to the challenges relating to element of digital technologies as an implementation tool of audit process and the use of digital technologies in implementing audit processes as well as infrastructure of information technology of audit office and clients (i.e. a level of information technology, fees, a lack of clarity of audit services’ goals) and a multiplicity of services (auditing, electronic system evaluation); furthermore, external auditors face the challenges which relate to scientific and practical qualifications of digital technologies.

Psychosociálne riziká v povolaní sestra: naratívny literárny prehľad

Objective: To interpret empirical findings about psychosocial risks in the nursing profession and to present new trends based on the analysis of literary sources that can be implemented in nursing. Methodology: Methodology: We analyzed literary sources focused on psychosocial risks in the context of nursing, the profession of a nurse, published in the years 2010-2022 mainly by the European Agency for Safety and Health at Work Results: Several studies have shown that nurses are included in the 2nd or 3rd category of risk of psychological stress, which negatively affects their health and increases the prevalence of mental disorders-depression, burnout syndrome, and stress-related disorders. The estimated economic impact in the EU for mental health is €240 billion per year. Trends in the world of work focus on work engagement, work resources, positive psychological capital, the increasing number of migrant workers, the aging of the population and also workers, the implementation of wellness audits in organizations. Conclusion: The prevention of psychosocial risk factors and the protection of nurses’ mental health are reasons on which management’s attention needs to be focused.

The concept and importance of social audit for sustainable community development

Social audit and social responsibility have become the focus of sustainable community development to address risk and sustainability challenges. Social audit involves an official review of the company's procedures and codes of conduct regarding social responsibility and community impact. Social audit involves assessing how many companies achieve sustainable development goals. In practice, an increasing number of accountants and auditors are faced with the notion of social auditing. It covers the analysis of non-financial aspects and business risks, both in the private and public sectors. This paper aims to highlight the importance and contribution of social audit through risk analysis, and environmental and social aspects for sustainable community development. The content and implementation of social audit have similar objectives as the financial audit of operations, but social audit is specifically and additionally focused on the performance and operation of organizations that are not necessarily financial in nature. Some elements of the implementation of the social audit process are increasingly present in the implementation of due diligence, but the social audit as a whole is still conducted separately. Social audit has an active and important role in achieving social responsibility and sustainable development.

Audit procedures and implementation rates for forest water quality Best Management Practices in the 13 southeastern states

Forestry Best Management Practices (BMPs) were established to protect water quality by minimizing nonpoint source pollutants associated with forest operations. Research has shown that appropriate application of BMPs provides effective mitigation of erosion and sedimentation. State forestry agencies are primarily responsible for recommending which BMPs to implement and monitoring their use. Few studies have compared BMP programs, audits, and prescriptions among states and physiographic regions. To address these questions, audit questionnaires were obtained from the 13 member states of the Southern Group of State Foresters to evaluate six forest operational categories: stream crossings, decks, skid trails, haul roads, harvest areas, and overall implementation. These audits were used to assess BMP implementation at 116 harvest sites across 12 states (excluding Kentucky) and three physiographic regions (Mountains, Piedmont, and Coastal Plain) in the southeastern United States. Overall implementation was highest in the Coastal Plain, followed by the Piedmont, and lastly the Mountains. We found that skid trail implementation in the Mountains (76.1%) was significantly lower than in both the Piedmont (86.0%) (<i>p</i>-value = 0.0028) and Coastal Plain (85.2%) (<i>p</i>-value = 0.0065) regions. Mountain stream crossing implementation (83.9%) was also significantly lower (<i>p</i>-value = 0.0459) than in the Coastal Plain (92.3%). Findings suggest that additional BMP focus in the Mountain region is needed for constructing and closing out skid trails and stream crossings to enhance water quality protection efforts. The mean overall BMP implementation rate was approximately 90.1% for the southeastern region. The regional BMP implementation rates were also calculated for each feature as follows: decks (92.7%), harvest areas (95.6%), haul roads (91.9%), skid trails (82.9%), and stream crossings (88.2%). Mean BMP implementation rates using each of the 13 state audits were compared. Florida (93.5%) and Kentucky (92.9%) audits produced the highest overall scores, while Virginia (88.3%), Alabama (88.3%), and Tennessee (87.8%) audits provided more stringent evaluations. Implementation rates for the 13 state audits were highly variable for both the stream crossings and skid trails, indicating substantial differences in assessments of these categories. Results from this study (1) provide insight into the current state of BMPs, (2) identify areas where BMPs have the most potential to improve, and (3) demonstrate that BMPs are being implemented at relatively high rates in the southeast. A combined audit among individual states with similar physiographic provinces, operating systems and conditions, and topography could be created so that stronger inferences can be made concerning BMP implementation among states.

СОЦІАЛЬНИЙ АУДИТ З УРАХУВАННЯМ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ

Social auditing activities include organizational and methodological support of the audit, practical implementation of audits (audit) and the provision of other audit services. Social audit is a set of measures aimed at changing and improving the process of providing specific services and implementing specific public policies. The main thing in social audit is not the research itself (although this does not eliminate the need for its clear and methodologically correct planning), but the involvement of stakeholders in active activities: service users, policy beneficiaries, government agencies, public opinion leaders and more. We can even say that research within the social audit is a kind of "occasion" for the activation of a community. Social programs help build an image and enhance the reputation of the business and, thus, are long-term investments in intangible assets of the company. In Ukraine, the increased interest of private business in social relations is due to the fact that today human resources have become a decisive factor in economic development. Investments in human capital have entered the category of "profitable". The social function of entrepreneurship is now increasingly determining the economic function (profit). This article examines the main problem of measuring corporate social activity of the enterprise. Corporate social activity is a multifaceted process that affects many actors and is therefore difficult to assess. In addition, companies differ in type of activity, industry affiliation, size, etc. The choice of how to measure corporate social activity plays a key role in researching its relationship to financial performance. In reality, falling incomes and social responsibility of corporations plays an important role in marginalizing a large part of Ukraine's population. Highest The level of internal social responsibility of Ukrainian enterprises, in particular, is observed among large companies, as they are under close scrutiny. Media and stakeholders. In the context of exacerbation of socio-economic and political problems, the topic of social responsibility of enterprises is now a topical issue of management and social development in Ukraine.

Evaluation of a lipid management pathway within a local cardiac rehabilitation service.

Elevated cholesterol/lipid levels, especially low-density lipoprotein cholesterol (LDL-C) are known to contribute to the development of atherosclerotic cardiovascular disease (ASCVD). The attainment of lipid targets is known to be suboptimal both globally and locally. This study aimed to evaluate the effectiveness of a lipid management pathway (LMP) in supporting attainment of lipid targets following an acute coronary syndrome (ACS) in a local cohort of cardiac rehabilitation (CR) patients. Quantitative data were retrospectively collected from 54 CR patient records. Local lipid target attainment was benchmarked against national guidelines and pre-pathway implementation audit results. The number of admission lipid profiles increased by 24.8% to 79.6% following implementation of the LMP. There was a 31% improvement in the number of patients achieving either a 50% reduction in LDL-C or an LDL-C level of <1.4 mmol/L. In conclusion, the LMP had a significant positive impact upon the attainment of lipid goals.

Analysis Of the Effectiveness of Risk Based Internal Audit Implementation: A Case Study

Analysis Of the Effectiveness of Risk Based Internal Audit Implementation: A Case Study

Оценка рисков в риск-ориентированных проверках подразделениями внутреннего аудита

The article combines the principles of risk management with the objectives of internal audit, defines and clarifies the concepts of risk management. Undoubtedly, external audit has a great influence on the formation of internal audit. This influence has both positive qualities, such as the use of the experience of highly qualified specialists from external audit, and a negative impact, due to the fact that external audit is primarily aimed at the confirmation of the financial statements of an organization, but in general does not consider business processes implemented in organizations, their effectiveness and adequacy to achieve organizations’ objectives, risks inherent in business processes. The article identifies the most important reason preventing the implementation of risk management principles in the Russian internal audit practice. The correlation of risk elements, which are sufficient for risk identification and risk level assessment within internal audit using a risk-oriented approach, has been disclosed. Based on the analysis of the essence of each risk element (risk source, event, consequence), their isolated role in assessing the likelihood of risk realization and the significance of the consequences, determining the necessity of risk management measures, has been determined. Using practical experience, the authors propose an algorithm of risk level assessment carried out within internal audit implementation. Possible qualitative and quantitative characteristics of determination of risk probability and materiality are considered. As part of the determination of the average likelihood of negative consequences’ occurrence, specific criteria of event likelihood assessment based on the history of similar events’ occurrence and the forecast assessment of likelihood of similar events’ occurrence are identified. Examples of determining the likelihood for each event within a group of events and the likelihood of occurrence of consequences in several groups of events are presented. Criteria for assessing the likelihood of risk realization are determined by establishing the set of events, whose simultaneous occurrence realizes the risk. Examples of financial and non-financial consequences and criteria for their assessment are given. In order to determine the elements of risk during internal audits, the essence of analytical procedures performed with the use of deductive and inductive methods is disclosed. At present, large Russian companies are taking certain steps to implement the principles of Industry 4.0 in their business processes. This trend has not passed unnoticed for internal audit; for example, principles of continuous audit and automated analysis of databases are being implemented. However, the implementation often ignores the main condition that this article discusses; without it implementation attempts will only lead to an irrational use of organizational resources. Contribution of the authors: the authors contributed equally to this article. The authors declare no conflicts of interests.

Sand Auditing for Sustainable River Sand Miningin Kerala, India– An Overview

Sand Auditing is the process that evaluates the health status of rivers subjected to sand mining. This study reviews the river sand audit methodology applied in Kerala, India, from 2011 to 2019 in terms of geographical coverage, results, and applications. It demonstrates the sand audit methodology, the agencies and authorities involved in implementation, and the current status of the State’s sand audit implementation. The current regulatory framework of Kerala that ensures sustainable sand mining and prevents illegal sand mining is also demonstrated. In total, 21 of the 44 Kerala’s rivers have been surveyed during 2011-2019, and the State’s agencies have hence acquired great experience and expertise in sand auditing. A major outcome of Kerala’s sand auditing is the collection of large datasets of river cross-sectional information that can be used, inter alia, in flood modeling studies to formulate sustainable river basin management strategies in Kerala.

Review of The Role Company Supervision Mechanism in Risk Management Implementation

This study reviews the supervisory mechanism carried out by the company in the implementation of risk management. This research is qualitative research with literature study method. As a result, internal auditors, audit committees and management accountants work together in supervising the implementation of risk-based audits. Internal auditors have a weak contribution because they prefer a supervisory approach so they are supported by the audit committee. The audit committee supervises the internal auditors and provides suggestions for the next audit process so that it can cover high-risk areas. Meanwhile, the external auditor supervises by ensuring whether the financial statements are presented fairly. This research contributes to expanding the study of the role of supervisory mechanisms in companies for the implementation of corporate risk management.

Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure

In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to government internal auditors in the Principal Inspectorate of Indonesia’s Supreme Audit Institution in the AKN V and VI units, and the data were acquired using a Google Form. SmartPLS software version 3.0 was used to analyze data applying Structural Equation Modelling (SEM). Purposive sampling was used in this investigation, which took a quantitative approach. The paper uses the theory of planned behavior and the inverted U theory. The results conclude that auditor skepticism, auditor competence, and understanding of information systems have a significant positive effect on audit quality. Auditor motivation has no significant positive effect on audit quality. Furthermore, time budget pressure does not moderate the effect of auditor competence and auditor motivation on audit quality. This study is expected to provide valuable input to improve the audit quality and assist auditors in the AKN V and VI units uphold professionalism and integrity in carrying out audit examinations even under the condition of a pandemic.

Analysis of the Effectiveness of Internal Audit Sales of Receivables at PT. Raflesindo Surya Mandiri Bengkulu

The purpose of this study was to determine the extent to which the Effectiveness Analysis of the Internal Audit of Receivables at PT. Raflesindo Surya Mandiri Bengkulu. The analytical method used in this research is descriptive analysis method. Answer Percentage obtained through scoring. The results of respondents' answers can say that the implementation of internal audit on the occurrence of all indicators is effective, and the effectiveness of internal audit on activities at PT Raflesindo Surya Mandiri is very important, the percentage is between 76- 100%.

PROCEDURAL AND ACCOUNTING TRANSFORMATION AS AN IMPERATIVE STAGE OF DIGITAL AUDIT

The current state and prospects of digital audit implementation are studied. The content and specifics of the process of accounting transformation, its stages, features of implementation in terms of exchange of large arrays of information are highlighted. The main problems that create microprocesses of manual accounting and administration in the framework of outdated methods of transmission of accounting data are revealed. It is proved that the implemented automation of microprocesses, starting from the level of information exchange, is the primary but imperative stage of the transition to digital audit.

Внутренний аудит консолидированной финансовой отчетности агрохолдингов согласно принципам международных профессиональных стандартов внутреннего аудита

This paper reveals the issues of methodology of organizing and conducting of an internal audit of the formation of consolidated financial statements of agricultural holdings. The content of each stage of the proposed algorithm for the implementation of internal audit is presented in detail, new forms of working documentation for the internal auditor are proposed.

Hand hygiene among nurses in pediatric blood and marrow transplantation setting: a best practice implementation project.

The aim of this project was to promote evidence-based best practice regarding hand hygiene among nurses in a pediatric blood and marrow transplantation (BMT) setting. Healthcare-associated infections (HAI) represent important complications of healthcare with potentially major impact on patient outcomes. Most HAI are transmitted through the hands of healthcare professionals (HCP) and therefore hand hygiene is the simplest, most effective and proven method for preventing HAI. However, the overall compliance rate of HCP with hand hygiene remains at a very low level. In this case, it is necessary to implement strategies to improve the compliance with hand hygiene of the HCP with the purpose of reducing HAI rates, mortality and costs, all the more so as it is known that patients with BMT have an increased risk of HAI. This best practice implementation project was based on the JBI methodological approach and included three phases of activity: a baseline audit, implementation of strategies and a follow-up audit. The project was conducted in the pediatric BMT setting of a large university hospital located in Bucharest, Romania, and the sample included 10 nurses and five relatives of pediatric patients from this ward. As a result of the implementation of strategies, improvements were observed across seven audit criteria, given that for two audit criteria out of a total of nine audit criteria compliance was maximum (100%) since the baseline phase. Moreover, the post implementation audit showed a complete compliance (100%) for six audit criteria. However, for the other three audit criteria the compliance in follow-up audit was high: 92, 85 and 80%, respectively. The strategies applied within this evidence implementation project were appropriate, so the project was a success. However, permanent actions are required to sustain changes in practice and improvements made.

Pengaruh Tqm, Sistem Pengendalian Internal, Sistem Penghargaan Dan Sistem Pengukuran Kinerja Terhadap Kinerja Manajerial

This study aims to determine the effect of TQM, Internal Control System, Reward System, Performance Measurement System on Managerial Performance. With a sample of 124 respondents obtained by the slovin formula in the population of employees who are registered at the Public Works Office of Solok Regency. The sampling technique is accidental sampling. The analytical method used is multiple linear regression and using SPSS.The results obtained based on the Partial Test (t test) obtained TQM, Internal Control System, Reward System, Performance Measurement System have a positive and significant effect on Managerial Performance. The results of the study based on the Simultaneous Test (F-Test) of TQM, Internal Control System, Reward System, Performance Measurement System together have a significant effect on Managerial Performance. With the contribution of service quality, implementation of tax audits and modernization of the tax administration system on personal taxpayer compliance, it is 83.2% while 16.8% is influenced by other variables that are not examined in this study.

Integrated System for Evaluation of Implementation of Internal Quality Audits and ISO 9001; 2015 Case Study : Universitas Pembangunan Nasional “Veteran” Jawa Timur

The Internal Quality Assurance System (SPMI) is a system to ensure quality in the process of providing education. All components in the process of providing education support the achievement of aspects of SPMI. An important role in SPMI is the scope of the study program (Prodi), faculties, Institute for Learning Development and Quality Assurance (LP3M), and reviewers. Study program/faculty as SPMI document compiler. LP3M acts as system manager and decision maker at SPMI. Reviewers as assessors who assess the results of the SPMI study program documents. In SPMI activities, study programs / faculties fill out the required form files. Then the reviewer can evaluate the completed file with a score from 1 to 4. However, the evaluation process which is also called Internal Quality Audit (AMI) is still manual. This makes it less easy for LP3M managers to monitor evaluation values ​​and make decisions. From the description above, this proposal proposes a system that can perform an integrated evaluation of AMI online. Not only focusing on AMI, SITEPAMIS can also conduct evaluations to meet ISO 9000;2015. ISO 9000;2015 is a standard for quality management. This research is divided into two years. In the first year, the creation of a web technology-based system with evaluation features of AMI and ISO 9000;2015 values ​​until the implementation process. The output of this stage is a SITEPAMIS web application, reputable national journals, national seminars, and copyrights. In the second year, the mobile version of SITEPAMIS was started. The output of this stage is a SITEPAMIS mobile application, international journals, international seminars, and textbooks, so that at the end of the research results in an Integrated System Application for Evaluation of Internal Quality Audit Implementation and an ISO version of SITEPAMIS which is purely Web-based.

Effect of Tax Audit and Tax Collection on Tax Revenue

This study aims to determine how the implementation of tax audits and tax collection in increasing tax revenue which is expected to be able to contribute to national development. The population used is registered taxpayers at KPP Pratama Cibeunying in 2015-2019 and the samples in this study are taxpayers issued SKP and taxpayers issued STP. The results of this study indicate that the partial tax audit has a negative and significant effect on tax revenue and tax collection has a significant negative effect. Meanwhile, simultaneously tax audit and tax collection have a negative and significant impact on tax revenue.

An Audit of Food Safety Standards and Guidelines Implementation in Public Mixed Boarding Secondary Schools in Kenya.

The objective of this paper was to find out the relationship between the implementation of safety standards and guidelines for food safety and student safety in public mixed boarding secondary schools in Nakuru County, Kenya. Invitational Theory and Systems Theory guided the study. The target population included 2130 Form 4 students, 16 principals, 18 deputy principals representing all 16 public mixed boarding secondary schools in Nakuru, Kenya. The study applied a descriptive survey design. A census approach was used. A stratified sampling technique was used in categorising the population into three strata; principals, deputy principals, and Form 4 students. Principals and deputy principals were selected using the purposive sampling technique, while the students were selected using a simple random sampling technique. Questionnaires, interview schedules and observation checklist was used in data collection. Data analysis was performed using tools in the SPSS version 22. The analysis involved computation of descriptive statistics: frequencies and percentages, and inferential statistics: Pearson Correlation. The data was later presented in tables and textually. The study discovered that implementation of Safety Standards and Guidelines for Food Safety has a statistically significant relationship with student safety in public mixed boarding secondary schools in Nakuru County, Kenya. The study recommended that the government to allocate funds to the schools so that adequate food storage facilities can be constructed. The school management should ensure that all the learners with special dietary needs are offered an alternative diet.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PEMERIKSAAN PAJAK DI INDONESIA

The self assessment system require Directorate General of Taxation to conduct supervision of taxpayers effectively. One form if supervision is a tax audit which aims to assess the compliance of tax obligation. With limited resouces, DGT must cary out the good quality audits to be proper on target and have a broad impact on escalate tax compliance and revenue. The implementation and results of tax audit must be accountable and reliable in the eyes of stakeholders. This research is carried out with quantitative method using multiple regression analysis statistical test to determine how the effect of risk-based audit implementation, competence, professional skepticism, and the use of information technology on the quality of tax audits. The results of this study indicate that the variables of competence and utilization of information technology have an effect on the quality of tax audits, while the variables of riskbased audit implementation and professional skepticism have no effect toward the quality of tax audits. Simultaneously all the variables x affect the quality of tax audits