What contributes to auditee satisfaction in external ISO 9001 audits?

PurposeThis study aims to explore factors that contribute to auditee satisfaction in external audit fieldwork of ISO 9001, and relationships between these factors.Design/methodology/approachThe purpose is addressed through a single case study and based upon data collected by a questionnaire. Data were analysed using probabilistic graphical models.FindingsAn auditor's knowledge of operations is shown to be the single most important factor contributing to auditee satisfaction in the study. Furthermore, establishing a co-operative audit atmosphere and focussing on business improvements support the co-creation of value in the interaction between auditor and auditee, while a focus on ISO compliance appears to be more of a hygiene factor.Research limitations/implicationsThis paper is based on a study of one company and its interactions with one of the certification bodies for external auditing. Hence, the generalisability of the findings is limited by the case study method.Practical implicationsThis paper identifies that an auditor's knowledge of operations and a focus on improvements and co-creation of value can improve auditee satisfaction and appreciation of the audit process.Originality/valuePrevious research has concluded that audit fieldwork is a key attribute associated with auditee satisfaction. This paper adds to this body of knowledge by empirically examining the specific factors within audit fieldwork that contribute to auditee satisfaction and focuses on value-creation in the audit process. By understanding these factors and moving towards a service perspective on audits with value co-creation as focus, it is possible to enhance the value of external audits.

A New Framework Approach Enhances Security to Efficient Remote Collaboration in TPA Scheme for Cloud Storage

Cloud computing provides customers with storage as a service, allowing data to be stored, managed, and cached remotely. Users can also access it online. A major concern for users is the integrity of the data stored in the cloud, as it is possible for external invaders or criminals to attack, repair, or destroy the data stored in the cloud. Data auditing is a trending concept that involves hiring a third-party auditor to perform a data integrity test (TPA). The main purpose of this project is to provide a safe and effective testing system that combines features such as data integrity, confidentiality, and privacy protection. The cloud server is only used to store encrypted data blocks in the proposed system. It is not subject to any additional computer verification. TPA and the data owner are in charge of all the functions of the scheme. A variety of materials are used to evaluate the proposed audit process. The proposed solution meets all the processes while minimizing the load on cloud servers. Data dynamics actions such as data review, deletion, and installation will be performed in the future. Keywords: Cloud storage; Third Party Auditor; Public Auditing; Privacy Preserving; Integrity;

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.

The Effect of Auditors' Use of Analytical Procedures in the Light of ISA 520 on Audit Quality: Evidence from Jordan

This study aims to demonstrate the effect of auditors' use of analytical procedures in the light of audit standard 520 (ISA 520) on the audit quality from the point of view of external auditors in Jordan. Moreover, the study sought to make valuable recommendations to develop audit methods and address weaknesses to take advantage of financial analysis methods. To achieve the objectives of the study, questionnaire was developed included (35) questions distributed to a sample of auditors practitioners of the audit profession and numbered (64) auditors, have been recovered, (60) of them were collected, and all of them, were used in analysis; One sample t-test was used to test the hypotheses of the study. the researcher found: There is a statistically significant impact of auditors' use of analytical procedures on the quality of audit for both: the auditor 's use of financial ratios and the comparing financial ratios and extracted information with predetermined standards (financial analysis standards), also there are no statistically significant differences on the impact of auditors' use of analytical procedures on the quality of audit attributable to personal variables (educational qualification, specialization, duration of service). Finally, researchers Finally, the researcher made some recommendations to develop the audit process, the most important of them: The supervisory authorities shall ensure that Audit offices and auditors should comply with international auditing standards in general and in the field of analytical procedures based on the International Auditing Standard (520), as well as Standard No. (220) on Quality Auditing in particular. and professional standards and meet the wishes of users of financial statements to achieve quality control and be subject to peer review.

Prescription Audit of Out-Patient Attendees in Gynecology Department in India

Background: Prescription auditing is a comprehensive clinical audit process that improves the quality of care by systematically reviewing treatment against defined criteria and making changes as a consequence. A prescription is a written order from a doctor to the person who will supply the drug. Every country has its own set of prescription information requirements and rules and regulations defining which pharmaceuticals require a prescription and who is eligible to write it. Objective: The study aims to determine the quality of out-patient department (OPD) prescription forms in Indian tertiary care, highlighting the elements that should be written in a prescription to improve the institution's overall quality of care. Methodology: This will be a cyclical activity that will assess prescriber's practice of generating prescription orders, refining it to solve problems detected, and comparing the outcomes to audit criteria that have been agreed upon. This will be a cross sectional study conducted in AVBRH hospital setting and data will be collected from OBGY OPD and will be analyzed using SPSS Version 25. Expected Results: According to the findings of the various prescription audits, the percentage of drugs administered by generic name is lower than required. The average number of antibiotic prescriptions is higher than the prescribed amount. NLEM's suggested drug list should be expanded. Conclusion: Prescribers must be aware of the need to write prescriptions in legible handwriting with capital letters for pharmaceuticals with generic names, as well as receive continuous training and be encouraged to do so. The most important condition for a prescription is that it be clear, understandable, and specific.

Interval cancer audit and disclosure in cervical screening programmes: An international survey

Background Legal cases involving the National Cervical Screening Programme in Ireland following non-disclosure of an interval cervical cancer audit prompted this first international comparative survey of interval cervical cancer audit. Methods A survey of 22 international population-based cervical screening programmes was conducted, to determine if they undertook audit of invasive cervical cancers. Those countries/regions that perform reviews were asked (i) how the audit was undertaken, including how the reviews were performed and how they controlled for retrospective bias, (ii) how women are informed of the audit process and how their consent is obtained, and (iii) how audit results were disclosed to patients. Results Seventeen countries/regions invited completed the survey (77%); 65% (11/17) have an audit process for interval cervical cancers. Five perform individual patient reviews; three perform programme-wide review, with calculation of interval cancer detection rates; one routinely performs programme-wide review with calculation of interval cancer detection rates and offers individual reviews, and one routinely performs local hospital-level reviews. In the remaining country/region, hospital laboratories audit cancers, with a national audit process for all cervical cancers. Varying methodologies for retrospective cytology review were employed; four include control samples, with a ratio varying from 1:1 to 1:2. Three conduct a blinded review. Most countries/regions do not discuss interval cancer audit with participants and 3/11 (27.3%) inform women when a cervical cancer audit takes place. Disclosure is limited and variable. Conclusion The responses suggest that there is no consistent approach to audit of interval cervical cancers or to disclosure of audit results.

Does Engagement Partners’ Effort Affect Audit Quality? With a Focus on the Effects of Internal Control System

An audit team includes engagement partners, CPAs, and staff. Among them, partners play a vital role in performing tasks that require expertise and experience, such as analyzing and understanding the industry, and supervising the overall audit process. In detail, the partners establish an audit plan, determine the overall audit time, provide the audit input ratio of the engagement team, and review the audit reports. This study examines for association between the partner’s audit hour ratio and audit quality depending on the client firms’ characteristics. Although the role of partners is important, the information about partner audit hours is limited. However, the Korean government requires audit firms to disclose the partner hour information in the audit report starting in the 2014 fiscal year. By the disclosure, it is possible to examine the association between partner audit hours and audit quality. In this study, the information on partner audit hour is hand-collected from the firms’ business reports. Using 6340 observations from 2014 to 2017, the partner audit hour ratio is associated with audit quality, under the characteristics of client firms. Firms’ risks are adopted for client characteristics, and we focused on the operation of internal control. The internal control operation level is measured by the following: (1) the ratio of internal control personnel and (2) experience of the internal control personnel in the accounting and IT departments. The result suggests that for the firms where internal control is not effectively operated, partners make more effort to enhance audit quality.

The role of stakeholders' perception in internal audit status: the case of Iran

PurposeThe purpose of this study is to explore the internal audit actors and stakeholders' perceptions of the IA status in Iranian companies, and those actors and stakeholders' roles in shaping the current situation of IA in Iran.Design/methodology/approachThis paper uses the interpretive qualitative method. Data comprises of semi-structured interviews with board of directors, audit committees, chief executive officers and chief audit executives. The paper analyzes internal audit policy documents, reports and legislations.FindingsThe results illustrate that the internal audit in Iran is perceived as a “perfunctory” practice among its stakeholders due to being recognized as an inefficient process. The key actors and stakeholders in internal audit process–including executive and board managers, audit committee members and chief audit executives–play important roles in shaping the current status of internal audit via their perceptions and actions.Practical implicationsThe fact that internal audit in Iran is perceived as an inefficient process and is used as a perfunctory practice highlights the importance of addressing this issue at the standardization and regulation level. The deficits in the roles of key actors and stakeholders need to be considered as the legislative guide in different levels.Originality/valuePrior studies mostly focus on the role of internal audit in organizations. In contrast, this study focuses on the role of key actors and stakeholders of internal auditing process in shaping the current perceived role of internal audit in organizations. Also, the study examines an emerging economy, which differs from advanced economies in important ways, including regulations, organizational culture, internal control structure and internal audit.

Academic Information System Audit Using Cobit 5 Domain APO Framework

The use of Information Technology (IT) in higher education is said to be useful if its application is in accordance with the vision and mission of the organization. Academic information system audit is a method of assessing or assessing academic information systems to ensure that the governance and management functions of the information system are implemented properly. Unimal is a university that has implemented information technology in its operational processes. In achieving the organization's vision, the use of IT in the organization must always be monitored so that the services provided to users can be maximized, including by conducting an audit process to identify the level of IT maturity so that IT management can find solutions from processes that are considered less than optimal. This study aims to measure the level of capability of Unimal Academic Information Technology using COBIT 5 Domain APO (Align, Plan, and Organise) in the APO01, APO02, APO04 and APO11 processes. The focus of the research is also based on the need for priority processes in the Malikussaleh University environment and research related to the APO domain has not been carried out. The purpose of this study in general is to analyze Academic Information Technology using the COBIT 5 framework in the APO domain at the Malikussaleh University, as well as to provide solutions for improving academic information technology and IT implementation at the Malikussaleh University.