Most organizations find that an empowered team will improve the effectiveness of the IT auditing function. Such a team has the appropriate authority, resources, and skills to perform a project, determine the solution, and implement that solution without outside intervention. Audit management should establish certain guidelines for the teams to foll
This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
This book discusses the fundamental skills, techniques, and tools of auditing, and the characteristics of a good process safety management system. A variety of approaches are given so the reader can select the best methodology for a given audit. This book updates the original CCPS Auditing Guideline project since the implementation of OSHA PSM regulation, and is accompanied by an online download featuring checklists for both the audit program and the audit itself. This package offers a vital resource for process safety and process development personnel, as well as related professionals like insurers.
In Audit Effectiveness, Dr Kamil Omoteso examines how information technology is changing the landscape for the audit profession as IT tools and techniques continue to be developed for auditors in the pursuit of quality, efficiency and effectiveness. In addition to shedding light on practical subjects such as audit automation, continuous online auditing and computer auditing, this book introduces some theory that helps explain the motivation for the use of new tools and techniques, and assists understanding of their impact on the quality of audit judgment. The book proposes a three-layered model - an integration of contingency, socio-technical systems and structuration theories - for a comprehensive understanding of IT’s impact on audit. The model advocates that the use of IT in audits is a function of certain contingent factors that determine an optimal mix of human skills and technological capabilities, which would lead to changes in the nature of auditors’ roles and outputs and audit organisations’ structures. Dr Omoteso puts forward an audit automation maturity model that can help audit firms/departments to understand their current level of IT integration and how to systematically enhance their capabilities with a view to meeting modern IT challenges - taking them from the position of mere ’followers of technology’ to that of effective ’leaders of technology’. Audit Effectiveness is for anyone practising in auditing or accounting automation, as well as for those with an academic or research interest in the challenges posed by technological advances for auditors in particular, and for managers in general.
The role of the information systems auditor is not just about compliance and performance testing but goes beyond by adding value to the enterprise through being an IS advisor to management. This book, whilst covering all the necessary skills in IS auditing, also focuses on the role of the IS auditor in enhancing the performance of the enterprise. The IS auditor is a key member of the enterprise and ensures that technology is used appropriately, protects data, and provides a secure environment. The book outlines the IS audit process in detail, enabling the reader to acquire necessary skills on how to conduct an IS audit. Included in the book are other formative skills, such as IT general controls, applications controls, IT governance, information security, IT risk, and disaster recovery. The book also covers all the necessary technologies an IS auditor requires to learn and understand in order to be an effective auditor. A good flair for technology is a must for one to be a good IS auditor. The book focuses on both learning the technology and developing appropriate evidence-gathering skills.
First-line managers have to maintain the integrity of facilities, control manufacturing processes, and handle unusual or emergency situations, as well as respond to the pressures of production demand. On a daily basis, they are closest to the operating personnel who may be injured by a process accident, and they are in the best position to spot problem conditions and to act to contain them. This book offers these managers "how-to" information on process safety management program execution in the operations and maintenance departments, recommending technical and administrative process safety activities for the entire life cycle of the plant. Helpful tables and references add to the value of this process safety resource.
Here is the ultimate handbook for engineers, architects,contractors, specifications workers, and hardware managers who needto deliver products and services at a consistently high level ofquality. It introduces ISO 9000, a proven method of building aquality track record that will stand up under the closest scrutinyeven in the most competitive environments. ISO 9000 in Construction enables construction professionals--fromarchitects and engineers to contractors and suppliers--to developquality standards and procedures precisely suited to theirparticular needs and responsibilities. It offers step-by-stepinstructions on the implementation and management of an ISO 9000quality assurance system and demonstrates how the system puts thequality-management process into effect before work begins anddetects and corrects problems before they reach disastrousproportions. The book introduces the 20 basic elements of ISO 9000 and describeshow each can be implemented in a wide array of construction-relatedcompanies. It coaches readers in the development of qualitymanuals, general quality procedures, work instructions, and theforms that are used in a quality assurance system. Numerous casestudies demonstrate the ability of ISO 9000 to improve a company'squality performance, avoid costly errors that erode profits, andproduce satisfied customers eager to use the company's servicesagain. Companies with ISO 9000 certification are already given contractpreference in Europe and Australia. It is likely that within a fewyears the same will be true in North America. This book helpsconstruction-related firms get a head start on ISO 9000 compliancewhile raising their performance levels, improving efficiency andproductivity, and assuring a fair profit from their goods andservices. The only ISO 9000 book tailor-made for the construction industry .. . ISO 9000 compliance is rapidly becoming a prerequisite forcompanies seeking international construction contracts, and thesame may soon be true for firms operating solely within NorthAmerica. Until now, however, no book has approached ISO 9000 fromthe unique point of view of the construction industry and relatedfields. This indispensable handbook offers a comprehensive, step-by-stepinterpretation of ISO 9000 quality standards and theirimplementation in the construction industry. This remarkably usefulguide * Introduces ISO 9000 concepts and explains how they apply to allplayers in the construction industry, from architects, tocontractors, to suppliers * Explains how each of the standard's 20 elements is implemented inthe various construction-related manufacturing and servicecompanies * Describes the development of quality manuals, general qualityprocedures, work instructions, and forms needed to implement aquality-assurance system * Provides case studies that demonstrate the effectiveness of ISO9000 standards * Supplies numerous forms, checklists, tables, and illustrations tohelp readers understand and apply the requirements For architects, engineers, contractors, specifications workers,hardware managers, and other professionals in construction-relatedindustries, ISO 9000 in Construction is the key to achieving moreconsistent performance levels, improved efficiency andproductivity, a solid reputation for quality, and a sharpercompetitive edge.
