Objectivity And Independence
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Independence And Objectivity
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Author : Institute of Internal Auditors. Research Foundation
language : en
Publisher:
Release Date : 2001-01-01
Independence And Objectivity written by Institute of Internal Auditors. Research Foundation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-01-01 with Auditing, Internal categories.
The Independence And Objectivity Of The Internal Auditor
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Author : Samuel Ntsiful
language : en
Publisher: LAP Lambert Academic Publishing
Release Date : 2011-07
The Independence And Objectivity Of The Internal Auditor written by Samuel Ntsiful and has been published by LAP Lambert Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-07 with Auditing, Internal categories.
Independence and objectivity are the cornerstones of the auditing profession. Even though internal auditing is generally not mandatory for companies to set up, its importance these days has increased phenomenally due to the fact that it assists companies to systematically evaluate and improve their risk management, internal controls and governance processes. Internal auditors are therefore expected to be independent and objective in order to provide unbiased and reliable reports, and to win the trust and confidence of people though admittedly, independence and objectivity are not easy to achieve in reality since the internal auditors are employees of the companies they audit and report on. This study critically investigates if independence and objectivity can truly be achieved in practice by employing a case study of the Reserve Bank of Malawi (RBM). The book will serve as a comprehensive guide for both students and practitioners of Accounting and Auditing. Also, it will immensely be useful for academicians.
Objectivity And Independence
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Author : James A. DiGabriele
language : en
Publisher:
Release Date : 2015
Objectivity And Independence written by James A. DiGabriele and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or organisation. It also aims to accentuate on why a return to and focus on traditional auditing techniques, as well as auditing techniques which focus on internal controls is a much needed move. In so doing, it contributes to the extant literature by highlighting why such a move should be facilitated, as well as proposing means whereby such a move would be facilitated - namely, through a focus on benefits which could be derived where the external auditor is able to incorporate certain internal audit responsibilities. The paper also draws attention to safeguards which require due consideration if the ever important attributes of objectivity and independence are not to be compromised. Risks associated with the overlapping roles of testifying and consulting experts in Forensic Accounting will also be considered in this paper.Whilst the benefits and potentials of the dual roles assumed by external auditors are emphasized, as well as the need to ensure that safeguards operating to guard against a compromise of objectivity and independence are in place, authors' opinions in support of dual roles also take into consideration the utmost priority of ethical values. The paper hence also highlights the fact that such dual roles are appropriate in certain cases - as illustrated by justifications for limitations imposed by the Sarbanes Oxley Act and other relevant and applicable legislation - even though instances also persist where section 201 of Sarbanes-Oxley, with regard to internal audit outsourcing, may have been over-reactionary and may continue to hinder both companies and their auditors.
The Intersection Of Auditor Independence Objectivity And Integrity In High Risk Audit Conditions
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Author : George Kwadwo Baah
language : en
Publisher:
Release Date : 2016
The Intersection Of Auditor Independence Objectivity And Integrity In High Risk Audit Conditions written by George Kwadwo Baah and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Accounting categories.
The rich store of audit quality research and steady improvements to auditing standards over the decades have not yielded the desired impact on audit quality. While most litigations following corporate failure naming auditors as defendants tend to accuse auditors of lack of independence, objectivity and willful participation in fraud, the impact of these character dimensions on audit quality has not been fully explored. Professional accounting bodies impress upon their members to be independent in fact and in appearance, be objective and exhibit integrity in their decisions about their clients' financials statement, yet, not much is known about how independence, objectivity, and integrity impact audit quality. Secondly, not much is known about how auditors enact independence, objectivity, and integrity on an audit engagement. Also, inputs from auditors have been quite underutilized in audit quality research in recent years, yet auditors are the people who implement changes in auditing standards and regulations. This dissertation focuses on the very character dimensions that auditors tend to be accused of lacking to examine the impact of independence, objectivity, integrity, and environmental constraints on audit quality. Guided by institutional theory and the theory of negotiated order, a multi-staged, three-part sequential mixed methods study consisting of one quantitative and two qualitative studies were conducted using responses from audit managers. Survey responses from auditors in the United Kingdom and the United States were used to perform an exploratory theoretical study of the impact of Independence, Objectivity, Integrity, and Constraints on Audit Quality. The second study was conducted to identify a highly constrained business environment where the impact of Independence, Objectivity, and Integrity on Audit Quality could be validated. Following the second study, a third study was conducted to understand the effects of the institutional environment on audit quality and how auditors respond to the effects of the institutional factors. The research finds that auditors' integrity is a consistent determinant of audit quality. The positive significant impact of integrity on audit quality does not change when integrity interacts with environmental constraints. Contrary to the general notions about the importance of independence to audit quality, the research finds that independence and objectivity do not have a significant direct effect on audit quality. However, moderating independence on objectivity leads to a significant effect on audit quality. Independence strengthens the positive effect of objectivity on audit quality. But the positive impact of interacting independence and objectivity on audit quality reduces substantially when the interaction variable interacts with environmental constraints. Auditors tend not rely on their independence when the impact of environmental constraints are weak, and they tend to ignore or bend their interpretation and enactment of independence and objectivity and rather rely on their integrity when the environmental constraints are high. These findings show that agents resort to their inner core beliefs when making decisions under high-risk conditions. This dissertation makes theoretical and practical contributions to the literature. The quantitative research for the dissertation is the first known empirical analyses or validation of impact of external constraints, independence, objectivity, and integrity on audit quality using data from auditors. The research challenges the continued emphasis on independence as the core determinant of audit quality instead of the integrity of auditors. Also, study two of the dissertation is the first known study to find that aid project failure was mainly due to managerial failure though literature has blamed poor institutions, weak economies, and corruption as the culprits. Though prior audit quality studies have used responses from auditors, most recent researches in that domain have used data from sources other than auditors, yet auditors are the people who actually perform the work. The finding that auditors' perceptions about the core determinant of audit quality is integrity and not independence suggests that perhaps custodians of the profession have not focused on the fundamental character determinant of audit quality. This finding makes a contribution to theory and practice.
Statement Of Guidance On Integrity Objectivity And Independence
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Author : International Federation of Accountants. Ethics Committee
language : en
Publisher:
Release Date : 1982
Statement Of Guidance On Integrity Objectivity And Independence written by International Federation of Accountants. Ethics Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Accountants categories.
Statements Of Professional Conduct
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Author : Institute of Chartered Accountants of Scotland
language : en
Publisher:
Release Date : 1996
Statements Of Professional Conduct written by Institute of Chartered Accountants of Scotland and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Accountants categories.
Tolley S Internal Auditor S Handbook
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Author : Andrew D. Chambers
language : en
Publisher: Tolley
Release Date : 2009
Tolley S Internal Auditor S Handbook written by Andrew D. Chambers and has been published by Tolley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Auditing, Internal categories.
The most comprehensive guide to internal audit available, this book is a must-have for internal audit departments, an ideal resource for external advisers and essential reading for those studying internal audit. Internal audit is an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations, detect risks and minimise their impact on an organisation. Using this book, internal auditors can be confident they help their organisation accomplish its objectives through a systematic, disciplined approach to risk management, control and governance processes.The second edition is vastly expanded and includes the very latest Institute of Internal Auditors Standards. This update also takes account of the trend towards risk-based internal auditing: whilst boards expect internal audit to assure the adequacy of internal control systems, they are increasingly asking the internal audit team to focus on the most important, relevant issues to the business. Internal audit now more than ever has to juggle risk and control with the need to be pragmatic and efficient.This handbook covers the theory, methods and practice of internal auditing, and includes chapters on specialist areas such as IT and environmental auditing. As well as looking at the complete process - from planning to report writing and beyond - this title examines the principles and purpose of the internal audit, taking in independence, objectivity and quality assurance. The handbook's structure corresponds to the structure of the Institute of Internal Auditors' Standards - which have been adopted throughout the world including within the UK and are the foundations of the international Certified Internal Auditor (CIA) and UK examinations (PIIA and MIIA). Apart from being a practitioner guide for use anywhere in the world, the handbook is also an essential textbook for trainees taking these exams.New to this edition:The Internal Auditor's Handbook covers the new IIA Standards. This book takes full account of these large changes which include:* Over 50% more content within the mandatory Institute of Internal Auditors Standards - by far the largest revision since 2001 * Significant transfers of content from the strongly recommended Practice Advisories into the mandatory Standards * More demanding requirements on the essential characteristics of an internal audit activity * Greater stress on governance processes and internal audit's relationships with the board * Greater clarity through the extensive use of 'must' rather than 'should'
Government Auditing Standards
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Author : David M. Walker
language : en
Publisher: DIANE Publishing
Release Date : 2002-06
Government Auditing Standards written by David M. Walker and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-06 with Business & Economics categories.
This amendment substantially changes the previous standard to better serve the public interest and to maintain a high degree of integrity, objectivity, and independence for audits of government entities. While this new amendment deals with a range of auditor independence issues, the most significant change relates to the rules associated with non-audit, or consulting services. Included as Appendix I is a version of the standard which shows the deletion of language appearing in the 1994 Yellow Book with a strikeout, and presents the new or amended language with bold and italics. Also contains a list of members of the Comptroller General's Advisory Council on Government Auditing Standards.
Audit Independence And Objectivity
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Author :
language : en
Publisher:
Release Date : 1995
Audit Independence And Objectivity written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with categories.
Audit Independence And Objectivity
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Author : H. Gin Chong
language : en
Publisher:
Release Date : 2009
Audit Independence And Objectivity written by H. Gin Chong and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
Independence and objectivity are essential credibility elements for the audit reports. A lack of literature on the independence of the Chinese National Audit Office (CNAO) prompted this paper to fill the void. Based on the audit reports submitted to the Chinese Congress, the CNAO has exhibited its rigorousness in the audit approaches, and its independence and objectivity. Despite the varying length of the reports, these reports comply with the auditing standards on audit reports stipulated by the CNAO. The findings benefit both the government and private audits, within and outside China. Future research could include longitudinal studies on the reports, and the economic and financial implications of these reports to the Congress and auditees. Cross border comparisons, in particular among the emerging economies, will add benefits to the policy makers and audit profession.