Internal Auditing Theory

Swanson and Marsh place internal auditing in the context of the scientific conceptual framework of Living Systems Theory, and thus provide a basis for a systematic theoretical framework and a theory based on observable, measurable entities.

Author: G. A. Swanson

Publisher: Praeger Pub Text

ISBN: 089930608X

Category: Business & Economics

Page: 217

View: 867


This analytical study examines the function of internal auditing from the viewpoint of its role within organizations and within the economics of societies and governments. Swanson and Marsh place internal auditing in the context of the scientific conceptual framework of Living Systems Theory, and thus provide a basis for a systematic theoretical framework and a theory based on observable, measurable entities. They identify the advantages of using this system to advance the knowledge and understanding of organizations, and also propose a higher level of internal audit functions that can advance modern societies.

Frontiers in Enterprise Integration

Sociology and the New Systems Theory : Toward a Theoretical Synthesis . ... Functional modeling in engineering design : A perspectival approach featuring living systems theory . ... Internal Auditing Theory : A Systems View .

Author: Li D. Xu

Publisher: CRC Press

ISBN: 9781000116267

Category: Business & Economics

Page: 478

View: 148


Enterprise Information Systems (EIS) integrate and support business processes across functional boundaries in a supply chain environment, and have become increasingly popular over the last 15 years. In recent years, more and more enterprises world-wide have adopted EIS such as Enterprise Resource Planning (ERP) for running their businesses. Previously, information systems such as CAD, CAM, MRPII and CRM were widely used for partial functional integration within a business organization. With global operation, global supply chain, and fierce competition in place, there is a need for suitable EIS such as ERP, E-Business or E-Commerce systems to integrate extended enterprises in a supply chain environment with the objective of achieving efficiency, competency, and competitiveness. As a result, there is a growing demand for researching EIS to provide insights into challenges, issues, and solutions related to the design, implementation and management of EIS. The papers in Advances in Enterprise Information Systems were selected from two premier international conferences: the International Forum of Information Systems Frontiers—Xian International Symposium (IFISF), June 29-30, 2006, Xian, China and the IFIP TC 8.9 International Conference on Research and Practical Issues of Enterprise Information Systems (Confenis 2007), October 14-16, Beijing, China. Both events provided an excellent opportunity for EIS academicians and practitioners in the world to gather and exchange ideas, and present original research in their fields. Advances in Enterprise Information Systems will be invaluable to scientists, researchers and professionals in EIS.

Exploration of a Theory of Internal Audit

The exploration of a theoretical foundation is performed first of all by looking at the theory of the firm as a meta-theory for analyzing the assumptions underlying a control system of a firm from an economic point of view. Internal ...

Author: Walter Hendricus Adrianus Swinkels

Publisher: Eburon Uitgeverij B.V.

ISBN: 9789059727014

Category: Auditing, Internal

Page: 241

View: 802


"Scandals have undermined investor confidence in the management of firms and drawn global attention to how Management Boards of public firms are in-control of their operations. These scandals cleared the way for corporate governance committees to define new requirements on the control systems of public firms. However, the requirements of these committees did not prevent new problems with a number of firms, some of which published an in-control statement. This raises questions with respect to the effectiveness and completeness of the control of these firms, suggesting that possible quintessential elements or aspects are missing. The internal audit profession has been involved only indirectly in the discussion on corporate governance in the Netherlands. This thesis explores a theory of internal audit in relation to the nature and the control systems of Dutch public listed firms. This thesis explores literature and current practices to obtain a clear view of internal audits theoretical and practical contributions to the reasons of existence and scope of work in the control system of a firm"--Cover.

The Internal Auditing of Management Systems

No single view of management and organisational systems can expect to survive unmodified – time will apply weighting ... view that Taylor developed the scientific management approach because he held a ' Theory X ' * type view of human ...

Author: Graham W. Parker

Publisher: Gower Publishing, Ltd.

ISBN: 0566075849

Category: Business & Economics

Page: 135

View: 818


This addition to the PARSEC Guides series examines the role of management systems and the corresponding audit process. The author explains in detail how to: plan and implement an effective audit programme; when an audit is or is not appropriate; develop the skills required; handle uncooperative auditees; deal with discrepancies; use checklists as a tool for auditing; report findings; to decide what records to keep.

Wiley CIA Exam Review Internal Audit Activity s Role in Governance Risk and Control

(d) This scenario is essentially a definition of the contingency approach to management. Choice (a) is incorrect. Systems theory is based on the premise that everything is a component of a larger, interdependent system.

Author: S. Rao Vallabhaneni

Publisher: John Wiley & Sons

ISBN: 9780471718796

Category: Business & Economics

Page: 336

View: 436


The Wiley CIA Exam Review is the best source to help readers prepare for the Certified Internal Auditor (CIA) exam, covering the Sarbanes-Oxley Act and more. Wiley CIA Exam Review, Volume 1: Internal Audit Activity's Role in Governance, Risk, and Control covers establishing a risk-based plan, understanding the internal audit activity's role in organizational governance, performing other internal audit roles and responsibilities, planning an audit, and more. Every volume in the Wiley CIA Exam Review series offers a successful learning system of visual aids and memorization techniques. Each volume is a comprehensive, single-source preparation tool that features theories and concepts, indicators that help candidates allot study time, full coverage of the IIA's Attribute and Performance Standards, and in-depth of theory and practice.


S . R. Kahn , University of Cincinnati 29-0984 HF5668.25 90-26409 CIP Swanson , G.A. Internal auditing theory : a systems view , by G.A. Swanson and Hugh L. Marsh . Quorum Books , 1991. 217p index afp ISBN 0-89930-608 - X , $ 47.95 The ...



ISBN: UOM:39015064547824

Category: Academic libraries


View: 464


Auditing Theory and Practice

Approach . The internal auditor's approach is to ensure that accounting system is efficient , so that the accounting information presented to the management throughout the period is accurate and discloses all the information that the ...

Author: Arun Kumar

Publisher: Atlantic Publishers & Dist

ISBN: 8171567207


Page: 950

View: 856


This Book Covers Syllabi On Auditing, As Prescribed By Indian Universities And Institutes Of Commerce And Management. The Authors Have Tried Their Best To Cover Every Single Topic, Leaving None But At The Same Time Avoiding Unnecessary Details. While The Subject Matter Of The Book Has Been Gathered From Authentic Text Books, Reports And Journals, It Has Been Explained Through Examples Drawn From The Actual Business World. Cases With Court Decisions Have Been Cited Wherever Necessary. Regulations And Laws Have Been Authentically Reproduced From Original Sources. Language Of Narration Has Been Kept As Much Free From Technical Jargon As Possible. Thus The Authors Have Tried Their Best To Present An Ideal Textbook For The Students And A Reference Book For All Those Who Are Concerned With Auditing, The Teachers, The Company Secretary, The Chartered Accountant And Last But Not The Least, The Entrepreneur Himself.

Study on the Auditing Theory of Socialism with Chinese Characteristics

The government audit “immune system” recognizes an audit function elevated from the perspective of maintaining economic and social health and safety and based on the internal links of national governance and economic and social ...

Author: Jiayi Liu

Publisher: John Wiley & Sons

ISBN: 9781119107866

Category: Business & Economics

Page: 320

View: 797


A comprehensive guide to China's public, private, and internal audit system Study on the Auditing Theory of Socialism with Chinese Characteristics provides a comprehensive overview of China's auditing practices. Recent years have seen the National Audit Office of China (CNAO) making remarkable headway not only in China by guaranteeing the healthy operation of the economy and society and improving national governance through government auditing, but also in the international arena by carrying out audits with the United Nations. With constant development in the practice, an audit theory with socialist Chinese characteristics has taken shape, centering on the premise that government auditing serves as the cornerstone and safeguard of national governance. At the XXI INCOSAI held in 2013 in Beijing, the theme of “national audit and national governance” proposed and chaired by CNAO, was met with widespread approval by participants from over 160 countries, and led to the endorsement of the Beijing Declaration, which makes it a priority and target for audit institutions to promote good national governance. To explore the nature and development of government auditing, this book probes into the history and reality, and theories and practices of auditing in various countries, and puts forward the assertion that, “as a cornerstone and important safeguard for national governance, government auditing is an ‘immune system’ endogenous within the synthetical system of national governance, with functions of precaution, revelation and defense.” Furthermore, China’s socialist auditing theory has been elaborated in nine aspects, nature, functions, goals, features, methods, management, framework of regulations and standards, IT application and culture, covering the new concepts, methodologies, techniques and achievements of China's government auditing. This book is highly relevant, practical, and readable. Jiayi Liu, the chief author, is the Auditor General of China and the current Chairman of INTOSAI Governing Board. In 2013 he won the United Nations Peace Prize in recognition of his auditing work for UN peacekeeping operations.

Enterprise Resource Planning Corporate Governance and Internal Auditing

that justify a function-level approach to the analysis of internal audit change. ... This book addresses the gaps in the literature regarding the internal auditing adaptations as a response to ERP systems implementation in one of the ...

Author: Hany Elbardan

Publisher: Springer

ISBN: 9783319549903

Category: Business & Economics

Page: 437

View: 265


This book investigates how corporate governance is directing the internal audit function (IAF) adaptation as a response to enterprise resource planning (ERP) systems. To date, there is insufficient knowledge about the adaptations of the IAF, which are required if it is to maintain its essential role as a governance mechanism. This book extends the reader’s knowledge by exploring and theorising the adaptation of the IAF after ERP introduction and points towards future trends. Adopting an institutional approach, it analyses how the IAF responds to the external governance pressures and the internal pressures of the control logic following the introduction of an ERP system. Featuring data from two listed companies in the food and beverage sector and two large banks operating in Egypt, this volume will be of interest to researchers and academics in the field of financing and ERP systems in particular.