External and Internal Auditing Research Papers (original) (raw)

Statutory and internal audit though have differences in object but are both geared towards value enhancement. Internal audit assures the board of directors of the effectiveness and efficiencies of governance, risk management and internal control put in place to achieve overall organization’s objectives while statutory (external) audit assures the shareholders and the public of the financial report of organizations upon which the stakeholders make informed decisions.

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- Management, Corporate Governance, Process Control, Internal Audit

Corporate risk management governance and management frameworks, approaches and practices face a variety of challenges and in many cases need to be reviewed and revised to copy with multiple uncertainties, disruptive technologies, new markets, business models, relationship, forms of organisation and areas of unpredictability. Systematically reviews issues and questions that need to be addressed from a board perspective in various risk arenas. Published as: Coulson-Thomas, Colin (2017), Risk Governance and the Board, Director Today, Vol. III Issue II, February, pp 49-55

According to the South African Small Business Act No. 102 of 1996 Small Medium and Micro Enterprises (SMMEs) are regarded as separate small business entities owned by one or more owners; operating in various sectors of the national economy. SMMEs play a significant role in contributing to the South African economy, particularly by means of providing employment opportunities and assisting in the equal distribution of wealth. Albeit the latter prior research reveals that 80% of SMMEs do not survive beyond their first five years of existence. Plausible reasons for the latter include the influence of micro-economic factors and macro-economic factors; resulting in direct, inevitable risks being placed on the overall existence of SMMEs. In order to identify and manage these risks, SMMEs need to make use of adequate risk management strategies. More often than not a risk management strategy should eliminate and/or mitigate risks and provide reasonable assurance that business objectives will...

- by Samantha Prinsloo
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- Business, Accounting, Financial Accounting, Internal Audit

Under Sarbanes-Oxley (SOX) Act Section 302, management should, from one hand, certify and disclose in reports the effectiveness of internal controls applied to processes and procedures followed by a listed entity and, on the other, highlight potential deficiencies and provide information on potential frauds or sources of risk that could negatively impact on the effectiveness of the internal controls in place. Building on the above, SOX Act Section 404 requires that management should report information in its annual reports regarding the adequacy and effectiveness of the system of internal controls, which affects the procedures of financial reporting. These internal control reports, as part of the internal audit system within an organization, they undergo a review initially by the internal audit department and then by external auditors. The external auditors’ comments may dictate certain changes to be made, which could inevitably lead to refinements, which are then depicted to the ad...

- by alexandros garefalakis
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- Business, Auditing, External and Internal Auditing, Financial Institutions

Analyse électronique des données et logiciels spécialisés : les gros volumes ne font plus peur.
Il est aujourd’hui inconcevable pour les auditeurs et contrôleurs d’utiliser les méthodes de travail d’il y a seulement vingt ans. Si les contrôles portent toujours sur l’examen des faits, les volumes de données ne permettent plus de se contenter d’un examen superficiel des livres et des pièces comptables. Les contrôleurs et les auditeurs incluent donc l’analyse électronique des données qui peut se faire avec des outils logiciels courants.

- by François Godet
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- Data Mining, Data Analysis, Internal Audit, Auditing

Business operations become more and more complex and the ability to adapt to changes in the internal and external environment and effectively counteract various kinds of frauds and pathologies determines their success. Therefore, the basis for long-term development becomes an adequately designed management system which considers the internal control system within which management control exists. The functioning of effective internal control system depends on several factors, e.g., the dynamics of changes in the environment, increasing organization complexity, unreliability of the organization and the need to delegate responsibilities. The last factor that must be mentioned is the continuous need for business improvement. Therefore, the purpose of this article is to characterize the internal control system of a company and take into consideration management control operating in the public sector in Poland from 1 January 2010. The article also discusses issues related to the essence of internal control, its evolution. The contemporary significance of control and its forms is also addressed.

- by Edyta Bielińska-Dusza
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- Management, Auditing, Control Systems, External and Internal Auditing
- by Arne Mellaard
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- Public Administration, External and Internal Auditing

При рассмотрении вопроса об эффективности того или иного вида деятельности, общепринятым содержанием этого понятия является соответствие достигнутых в процессе его осуществления результатов намеченным целям, степень приближения результата к цели с учетом затрат трудовых, материальных и финансовых ресурсов.
(When considering the effectiveness of any activity, the generally accepted content of the notion is compliance achieved in the process of implementation of the outcomes of the goals, the degree of approximation of result to the objectives based on cost of labor, material and financial resources.)

- by alexey vasiliev
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- Internal Audit, External and Internal Auditing, Resource efficiency, Audit

This report aims to develop a reference tool for the structure and function of internal audit (IA) within the education sector of the United States of America (USA). It begins by providing an introductory overview of IA, building on the contributions of Aston et al. (2017) in Public Financial Management: Audit and Compliance and Millichamp and Taylor (2012) in Internal Audit. By defining the function and role of IA, per the Institute of Internal Auditing (IIA), this study lays the foundation for the requirement of IA in the education sector. The interplay between external and IA functions is reviewed, exploring common misconceptions. The sector appears to have a reactionary approach to auditing needs, often emanating from criminal fraud. Cases in Los Angeles (CA), Roslyn (NY), Pattonsburg (MO), and Wake County (NC) demonstrate the sector is frequently reacting to a crisis, responding with additional regulation and policy that has an external bent. In contrast, a study by the Council of the Great City Schools (CGCS) (2017), proposes an adaptable framework for IA function in schools and districts. This review concurs with CGCS’s assessment that Internal Auditing offers school boards and senior management an independent and objective source of information that can help them identify the most critical operational and compliance issues preventing them from ultimately meeting their goals, making high-risk areas increasingly effective. This part concludes by developing a quick reference tool for school administration personnel: a checklist style table summarizing adoptable practices and protocols schools may utilize to improve their respective IA function, per the CGCS, IIA, and the Generally Accepted Government Auditing Standards (GAGAS).

- by Krishna R . Davda, M.Sc.
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- Public Finance, Education, Educational Leadership, Strategic Management

This paper aims to present a methodology to establish and integrate formal sustainability control systems (SCS) into management control systems (MCSs). The innovative approach aims at contributing to the need for SCS integration by permeating and transforming MCSs so that positive and negative externalities can be internalized into the financial performance measurement and reporting.
In an exploratory process, control systems were closely connected with financial accounting within four interrelated – ecologic, social, financial and knowledge-related – dimensions. Building on the action design research, multicriteria key performance indicators (KPI) for these dimensions were developed. Four value-based small and medium-sized enterprises of the food sector developed KPIs in interactive and participative workshops and interconnected their own business model with their sustainability principles. Constantly revising conformity, specific S.M.A.R.T. goals and related activities were defined, thereafter being used for KPI measures and for input in financial accounting.
The workshop series reveals the importance of including relevant stakeholders, multiple feedback loops and permanent dialogue to abolish cognitive barriers. The approach enables the development of multicriterial KPIs and identification of costs and benefits for an integrated financial accounting.

Le linee guide, basate sulla normativa UNI EN ISO 19011, consentono di stabilire un modello di riferimento in rapporto al quale le aziende e le altre organizzazioni (grandi o piccole, del settore pubblico o privato, con o senza scopo di lucro) possano valutare i propri meccanismi di controllo interno e decedere come migliorarli.
Coerentemente agli atti ed alla normativa in materia sopra ricordate, il
controllo interno è finalizzato a fornire una ragionevole sicurezza sul conseguimento degli obiettivi rientranti nelle seguenti categorie:
· efficacia ed efficienza delle attività operative;
· salvaguardia dei beni aziendali (patrimonio);
· attendibilità delle informazioni di bilancio;
· conformità alle leggi ed ai regolamenti in vigore.

- by Mario Gentili
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- Quality Management, Auditing, Internal Auditing, Quality Assurance

COVID-19’un yayılımını kontrol altına almak için alınan tedbirler çerçevesinde işletmelerin bazıları faaliyetlerini geçici olarak durdurmuş, faaliyet seviyelerini düşürmüş ve iş yapış modellerinde zorunlu bazı değişiklikler yaparak uzaktan çalışmak zorunda kalmışlardır. Ayrıca, COVID-19 salgını çalışan sağlığı, finansal işlemler, tedarik zinciri ve siber güvenlik gibi sosyal ve ekonomik açıdan çok sayıda alanı etkilemiştir. COVID-19’un işletmeler açısından geniş kapsamlı ekonomik sonuçları gözlemlenmiştir. COVID-19’un işletmeler için ekonomik sonuçlarının olması sebebiyle, işletmelerin ekonomik faaliyetleriyle ilgilenen muhasebe ve bağımsız denetim alanları da etkilenmiştir. COVID-19 nedeniyle ortaya çıkan belirsizlikler ve riskler neticesinde ekonomik etkiler de söz konusu olmuştur. Aynı zamanda, işletmelerin finansal raporlama yapısı, varlıkların ve borçların muhasebeleştirilmesi ile dönem sonu değerlendirme işlemleri etkilenmiştir. Bunun yanında, sokağa çıkma yasakları sebebiyle denetim ile ilgili kanıt elde edilmesinde yaşanan sorunlar ve işletmelerin karşılaştıkları belirsizlik ile riskler sebebiyle bağımsız denetim çalışması yürütülürken dikkate alınması gereken hususlar ortaya çıkmıştır. Bu çalışmada COVID-19’un işletmelerin finansal performansına etkisinin finansal raporlarda sunulması, iç denetim ile bağımsız denetim alanlarına olan etkisi incelenmiştir.

The core purpose of the present study is to scrutinize determinants of internal audit performance in public sectors. This study tried to enlighten stakeholders' perceptions about internal audit performance based on the measures of competence of auditors, size of internal audit department, relationship between internal and external auditors, independence of internal audit, and extent of management support for the internal audit function. The major findings of this piece of study uncover that the agreement of the respondents over the current status of the stated measures and their respective contribution to the effectiveness of Internal Audit function is very low. Among the stated measures, only 'Internal

- by Dr. MOHD A B A S S BHAT and +1
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- External and Internal Auditing

The specialized nature of Information Systems auditing and the professional skills and credibility necessary to perform such audits, require standards that would apply specifically to IS auditing. Standards, procedures and guidelines have been issued by various institutions, which discuss the way the auditor should go about auditing Information Systems.
In line with such developments Supreme Audit Institution of India has declared a mission to adopt and evolve standards, guidelines and best practices for auditing in a computerized environment. This will lend credibility and clarity in conducting audit in computerized environment.
The framework for the IS Auditing Standards provides multiple levels of guidance. Standards provide a framework for all audits and auditors and define the mandatory requirements of the audit. They are broad statement of auditors’ responsibilities and ensure that auditors have the competence, integrity, objectivity and independence in planning, conducting and reporting on their work. Guidelines provide guidance in applying IS Auditing Standards. The IS auditor should consider them in determining how to achieve implementation of the standards, use professional judgment in their application and be prepared to justify any departure. Procedures provide examples of procedures an IS auditor might follow in an audit engagement. It provides information on how to meet the standards when performing IS auditing work, but do not set requirements. The objective of the IS Auditing Guidelines and Procedures is to provide further information on how to comply with the IS Auditing Standards.

- by Mohd Syamzari
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- Auditing, Internal Auditing, External and Internal Auditing, External Auditing

When the Corona-virus pandemic hit the world, executing and performing the jobs of the remote world became an imperative, this pandemic became as motivator to create this study which aimed to reveal the advantages and threats that encounter the implementing of Cloud Accounting Information Systems CAIS from the view point of external auditors. For that purpose, a questionnaire was developed and distributed then from 198 valid questionnaires which were analyzed by a T-test. It has been found that the main advantages are a reduction of labor and overtime costs because of the ability to access the system from anywhere, while penetration, interruption, and confidentiality are the main threats, also it was found that there is a strong relationship between implementing cloud accounting information systems (CAIS) and the limiting manipulation of financial information. The study therefore recommended upgrading the security procedures of cloud accounting systems and holding courses for audito...

- by Ahmad Dahiyat
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- Business, Accounting, Clouds, Cloud Computing

O controlo externo da gestão dos dinheiros públicos – político e financeiro, é uma missão dos Estados de Direito democráticos, exacerbada pelos contribuintes cidadãos que, no afã dos nossos dias, exigem rigor, responsabilidade e transparência no exercício daquela gestão, qualidades escrutinadas pela necessária confiança nas instituições acometidas daquele controlo.
A responsabilidade pelo controlo financeiro externo, em Portugal, encontra-se constitucionalmente consagrada ao Tribunal de Contas. Este órgão de soberania procede à supervisão da gestão económico-financeira da Administração abrangendo, na prossecução de um verdadeiro direito de sequela, todos aqueles que de algum modo, gerem valores públicos.
O objetivo deste artigo é perscrutar a utilização do instrumento de fiscalização por excelência, utilizado pelo TC - a auditoria, como medida dissuasora, por um lado e investigativa, por outro, de atos de corrupção, em especial através das técnicas próprias da auditoria forense. Não sendo este o papel fundamental e objetivo primeiro do trabalho desenvolvido pelas Instituições Superiores de Controlo, é hoje internacionalmente reconhecida a utilidade dos mandatos destas Instituições, como contributo valioso nesse combate.

- by Rute Serra
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- Auditing, International Courts And Tribunals, External and Internal Auditing, Audit
- by Angel Lesmana
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- Business, Business Ethics, Auditing, International Business Law

1. Menempatkan Pendidikan sebagai pelita utama pembangunan negara.
2. Mutu Pendidikan di Indonesia masih belum ada kesetaraan dan kesenjangan SDM di bidang pendidikan.
3. SDM yang berkualitas menjadi acuan Negara. KKNI dan lampiran sebagai capaian pembelajaran (CP) jenjang pendidikan secara nasional. Pada Awalnya kompetensi menjadi Capaian Pembelajaran secara umum. Akuntabel dan Transparan , Profile lulusan menjadi bahan acuan dari Sikap, Kemampuan umum dan Khusus yang dijabarkan sebagai Learning outcome .
4. Kurikulum disesuaikan dengan kualifikasi KKNI . Dalam rangka memepersiapkan pemahaman dosen dan kurikulum Manajemen dan Akuntansi yang akan diterapkan kurikulum KKNI yang dibutuhkan oleh pangsa pasar global. RPS

- by Nur Zeina Maya Sari
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- External and Internal Auditing, Lecturer

Bağımsızlık ve objektiflik tüm denetim alanlarında denetçiler için en önemli kavramlardır. Çünkü ekonomik krizler ve şirketlerde yaşanan suiistimaller sebebiyle finansal tablolara ve dolayısıyla bu tabloları kontrol eden ve denetleyen denetçilere olan güven konusunda da tereddütler oluşmaktadır. İşte bu noktada Uluslararası İç Denetim Standartları'nda da (bundan sonra " standartlar " olarak anılacaktır) yer alan bağımsızlık ve objektiflik konularını, denetimlerde edindiğimiz gözlemler üzerinden irdelemek istiyorum.

- by Sertaç İncekli
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- Internal Audit, Auditing, Independence, Auditor independence

The audit of MFIs is apparently close to that of traditional financial institutions. In the context of microfinance, it turned out that the follow-up systems of credit portfolio constitute the greatest risk of their activities. It is therefore appropriate for external auditors through a
set of tools and techniques to assess the level of vulnerability of these institutions to credit risk. In the specific case of the audit conducted within the « CREDIT DU GOLFE »
institution on the basis of qualitative and quantitative studies involving the chi-square association test, we found deficiencies in internal control and procedures granting and follow-up of credit implemented within this institution. In order to secure these procedures and reduce the rate of unpaid within this institution, it is advisable for the persons in charge of this institution to ensure the independence of internal control department and also ensure compliance with procedure established by the various departments in charge of loans.

- by Paşa Bozkurt
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- Internal Audit, Auditing, External and Internal Auditing, YÖNETİM VE DENETİM

The main aim of this study was to investigate on the critical success factors for effective internal auditing. Internal auditing is the backbone of internal control in an organization. Although challenges exist on internal audit in the public of sector, there are success factors for effective internal auditing. The investigation mainly focused on the case at the Office Auditor General that audits all the public sector offices in Namibia. The Management team and the internal auditors at the office were the source for the required data to the researcher questionnaires through google form. The study used empirical literature to identify the critical success factors to effective internal auditing function at the Office of Auditor General. The factors were identified and categorized into models that were developed from the study. The outcomes were presented in frequency tables and charts obtained from the data analysis. The results of the study show that management support and good management practice, adequate well-trained and competent internal audit staff, functional board of directors, internal policies and control are the critical successful factors to effective internal auditing. However, management support and good management practice play a vital role among the identified factors. The study recommended that the Office of the Auditor General should support internal auditing roles by facilitating the internal auditing work and recruit more skilled and qualified internal auditors to increase the effectiveness of internal auditing.

Today, we observe the importance of accuracy of financial statements in every corporation. Accounting scandals have caused important losses both in the macro and micro levels. This issue proves the significance of financial statement accuracy. This accuracy is provided by the trust environment. Therefore, it is necessary to provide the required environment of confidence for financial markets to improve and function effectively against increasing accounting frauds gradually. That can only be possible by using different auditing techniques, running inventory counting such as cash and stock, establishing strong internal controls, managing efficiently and benefiting from technology integrated auditing. The aim of this study is to investigate the most effective auditing techniques to avoid cost accounting frauds. In this research, the most effective auditing techniques for detecting and preventing fraud are investigated by using the case analysis method. Also, the well known scandals related with Olympus, Worldcom, Tesco, Sunbeam and Parmalat companies are examined as a part of the case analysis. Finally, recommendations and suggestions regarding fraud prevention methods are presented.

- by Cevdet KIZIL (M.B.A., M.S., Ph.D., CPA-SMMM, CICA, CCS, ISO27001 LA, ISO9001 LA, CEO) and +2
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- Finance, Accounting, Internal Audit, Auditing

This study seeks to identify the determinants of auditors' independence in public enterprises and determine the policy implications of lack of auditors' independence in the public sector. The data for the research was primary and collected via questionnaire from the Nigerian Ports Authority Headquarters Lagos. The questionnaire responses were analyzed using the percentage method. The hypothesis was tested using the chi-square method.

At Otobi, we see no end to the ladder of accomplishment. There is no limit; there are no restraints. This sense of freedom manifests itself in innovative product designs and business strategies.”Inside Otobi “ personifies the dynamism and eclecticism of the drivers of Otobi’s success, with an aim to enhance inter- departmental interaction and eliminate communication barriers .We envisioned this newsletter as a platform for fellow Otobians to share news and updates about the activities undertaken with the company.
When our great passionate leader Mr. Nitun Kundu handed his torch to us, we never knew he had only a few months left. When he left, we realized that in order to keep his alive, we must own his sprit, harmony, and work even harder. Three years have passed since, during we have proved that Otobi is alive through us and will be kept alive through the thousands Of Otobians around the world .In order to be one, we have to promote discipline and incorporate global best practices. Thus, the chain of command is stressed.

- by Rejan Protha
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- External and Internal Auditing, Fiancial Management

El presente documento tiene como objetivo, analizar los alcances e impactos de las Promociones de Responsabilidad Administrativa Sancionatoria (PRAS) que se derivan del proceso de fiscalización de las Cuentas Públicas 2009 – 2013, y que son promovidas ante las instancias y órganos de control de las entidades fiscalizadas por la Auditoría Superior de la Federación.
De igual forma, pretende conocer el número de PRAS que han resultado con algún tipo de sanción con base en la aplicación del artículo 13 de la Ley Federal de Responsabilidad Administrativas de los Servidores Públicos, e identificar las causales por lo cual las PRAS se resuelven sin sanción.

It is necessary to provide confidence to financial markets, so that they can function and develop in a successful manner. Inaccurate financial statements subject to fraud which initiate accounting scandals make it difficult for financial statements users to make the right decision. In order to assure transparency, reliability, objectively and standardization, financial statements are audited by independent auditors. However, the accounting scandals experienced in the 21st century has shown that, independent auditing firms do not always fulfill their duties completely. For this reason, legislation was introduced in United States of America (USA), Europe and Asian countries, including Japan. Public oversight bodies were also established. But despite the introduced laws, regulations, arrangements and public oversight bodies, the risk of accounting scandals still continues. This is partly due to the fact that laws, regulations, arrangements and introduction of public oversight bodies are delayed and they are not completely meeting the expectations of changing market conditions. Effective pro-active policies and actions are not in order as well. This paper investigates accounting scandals and eye-cathing frauds by making a comparison between USA and Japan, while considering and discussing the role of auditing.

Christ Church GMIM Manado as a non-profit organization has had internal audit called BPPJ appropriate stewardship book GMIM Church of Christ Manado. BPPJ charge of fostering, or give direction (advices), ensure that there are adequate internal controls in the management of the treasury and fixed asset / inventory and inspection and monitoring to assess whether financial reporting and the asset is transparent and accountable in order to prevent fraud (crime) which can break up the unity of the church. Phenomena occurring in the church today is the emergence of divisions and mistrust due to the financial management of the perceived lack of transparency and accountability, so to sue each other in court and even in the church who have had BPPJ not necessarily be separated from the problem. This is due to the discharge of its functions BPPJ still face many struggles or obstacles that cause the performance of the functions of the internal audit BPPJ not been effective as it should be. This study aims to analyze how the internal audit function in the Church of Christ GMIM Manado. This study used a qualitative approach with a blend of ethnography and case studies. The conclusion of this study indicate that the performance of the functions of the Church of Christ GMIM BPPJ in Manado has not run due plagued with struggles that come both from outside and from within his own BPPJ, the integrity of the church and the conversion of those who make mistakes that become important points of the implementation of the functions BPPJ, and the commitment and surrender to the task of calling the main criterion for becoming a member BPPJ. PENDAHULUAN Begitu banyaknya kejadian-kejadian permasalahan pertanggung jawaban keuangan dalam gereja yang menimbulkan saling curiga, perpecahan bahkan sampai saling tuntut dipengadilan dan bahkan sudah ada pengurus bahkan hamba Tuhan sebagai Pelayan di gereja yang mendekam di dalam penjara. Kejadian-kejadian ini menunjukkan bahwa begitu sensitifnya masalah keuangan dan aset didalam gereja, sehingga menunjukkan pada kita bahwa pertanggung jawaban keuangan di dalam gereja sekalipun yang merupakan organisasi yang berlandaskan iman percaya kepada Yesus Kristus mutlak untuk dilaksanakan sesuai dengan prinsip-prinsip akuntansi yang berlaku umum dan berkaca pada kekisruan pengelolaan keuangan gereja ini memunculkan banyak pertanyaan apakah gereja tidak bisa menyelesaikan masalahnya secara internal sampai harus dibawah ke pihak berwajib bahkan sampai harus kepengadilan dan mengapa kebocoran-kebocoran keuangan dan penyalahgunaan aset sudah sedemikian lama terjadi baru dilaporkan karena sudah pada tahap yang sangat luar biasa serta mengapa harus ada saling curiga atau tuduh menuduh dalam hal pengelolaan keuangan dan aset gereja?. Hal-hal tersebut di atas terjadi oleh karena adanya ketimpangan informasi antara majelis atau pengelola/pengurus gereja sebagai pihak yang menjalankan operasional gereja dalam hal pelayanan peribadatan, persekutuan, diakonia, pekabaran injil dan kegiatan-kegiatan kerohanian lainnya yang diberikan kepada jemaat maupun keluar jemaat dimana dalam semua kegiatan-kegiatan ini memiliki konsekuensi pendanaan yang tidak sedikit dalam hal pembiayaan dan pengadaan aset-aset sehubungan dengan kegiatan-kegiatan tersebut yang tentu saja sumber pendanaan tersebut berasal dari jemaat dalam bentuk persembahan dalam kantung kolekte pada setiap ibadah minggu, rayon/kolom/sel dan ibadah-ibadah lainnya yang deselenggarakan oleh gereja, persepuluhan, sumbangan lainnya dari jemaat untuk mendukung kegiatan pelayanan gereja dalam berbagai hal yang bentuknya bisa berupa uang dan juga bisa berupa barang dan jasa, dan dari donatur yang bukan merupakan jemaat baik dari dalam negeri maupun luar negeri bisa orang pribadi dan organisasi, dengan jemaat dan donatur sebagai pemilik/pemberi dana terlebih khusus jemaat gereja tersebut

- by Somtya Ben
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- External and Internal Auditing

The proposal basically starts with the introduction, followed by the statement of the problem that triggered the research. The research objectives are the stated both overall and specific. The proposal also looks at interim literature... more

Quality assurance involves the systematic implementation, monitoring and evaluation of products and services and certification of fitness for use. The process involves utilization of a framework that involves determination of adequate technical requirements of inputs and outputs, certification and rating of suppliers, testing of procured materials for conformance to established quality, performance, safety and reliability of standards; proper receipt, storage, issue of material, audit of process quality, evaluation of process to establish required corrective response and audit of final output for final conformance to technical reliability, maintainability and performance requirement. Worldwide Universities have established mechanisms for streamlining quality in the university systems. This paper appreciates that external quality assurance mechanism undertaken by external parties but argues that internal quality assurance is equally critical and paramount in the pursuit of quality in the provision of university education. Quality assurance by national accreditation bodies; Ministry of education by externally undertaking quality assurance are critical in the improvement of university standards. However, internal quality assurance mechanisms by Universities are more critical in improvement of standards. This paper has emphasized streamlining of internal quality assurance mechanisms within universities as equally critical in the improvement of quality of education. The concept of internal quality assurance has been systematically examined by looking at dynamics, challenges and solutions. The paper has examined aspects internal quality assurance; quality assurance policy, staff development capacity, research performance, curriculum design and development, teaching and learning, student support, research performance, teaching and learning, effective university student assessment, infrastructure development, provision of quality education for students with specialised needs, inadequate capacity to undertake quality assurance, funding and budget constraints, negative attitude towards quality assurance, student-lecturer assessment and management support together with staff towards quality.

Abstrak Auditor sebagai orang yang berkualifikasi melakukan audit atas laporan keuangan suatu perusahaan harus mematuhi larangan yang diberikan KAP sebagi wadah kerjanya. Selain itu auditor juga harus memahami tanggung jawab hukum yang mengatur proses audit baik yang diatur oleh internasional maupun Indonesia. Diharapkan auditor melakukan kesalahan tugas audit dan bekerja sesuai dengan aturan yang berlaku agar hasil audit benar-benar kompeten bagi pemakai laporan keuangan.

- by Rian Lauluw
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- Christianity, Constitutional Law, History of Christianity, International Law

Ekstraksi dan analisis data audit biasanya dilakukan menggunakan aplikasi khusus seperti ACL atau IDEA. Namun demikian, kelemahan utama dari kedua aplikasi tersebut adalah harga perolehannya yang mahal untuk ukuran kebanyakan auditor individual.
Microsoft Excel sebenarnya dapat digunakan sebagai alternatif yang mudah dan murah untuk memenuhi kebutuhan analisis data oleh auditor. Buku ini menyajikan berbagai teknik yang biasanya dijalankan menggunakan ACL atau IDEA. Silakan download sampel buku untuk mengetahui lebih lanjut mengenai potensi Excel dalam audit.

- by Eko Yulianto
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- Internal Audit, Auditing, External and Internal Auditing, Audit
- by Selim CIMSIR
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- Internal Audit, External and Internal Auditing, Public Sector Auditing