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Exploring Experiences and Perceptions of Executives Regarding the use of Continuous Auditing.

机译:探索高管人员对使用持续审计的经验和看法。

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摘要

Organizations are required to make well-informed and timely decisions in regards to financial and regulatory requirements to maintain compliance and financial stability. Performing traditional audits in a pristine evidentiary manner for financial reports and regulatory compliance was time consuming and crucial for making business decisions; therefore, business executives must evaluate and establish an audit methodology. Inaccurate financial information could result in false business reports, fraud, loss in shareholder value, or corrodes trust in capital markets. The escalation of fraud and financial inaccuracies is of major concern to business leaders. The legal and regulatory mandates of the Sarbanes-Oxley Act had resulted in executives reevaluating methodologies for maintaining organizational financial reporting and regulatory compliance. Business processes, controls, and best practices for continuous auditing in financial institutions are not consistent, resulting in diminished quality of corporate financial reporting. This qualitative, multiple-case study was designed to explore the practice of continuous auditing in support of financial reporting and regulatory compliance. The purpose of the study was to explore the perceptions and experiences regarding the use of technical tools and processes for financial audit reports. Participants were identified from the eastern United States, had experience with various audit leadership roles and responsibilities that may include (a) chief financial officers (CFOs), (b) chief executive officers (CEOs), (c) audit managers, (d) auditors, or (e) functional consultants who are experts in financial processes, had experience implementing continuous auditing solutions, and knowledge of continuous auditing, information technology governance, and financial operations. The results of this qualitative study found that there were different approaches in the implementation and use of new technology for continuous auditing. One common theme indicated executive management teams must understand the business impact and associated cost, training, and resources required to successfully implement a continuous auditing methodology. A continuous auditing approach is not suitable for all businesses and executives must evaluate their business processes and options to meet the regulatory mandates. Further research should include an analysis on the current options and tools available to make the paradigm shift to a continuous auditing methodology. As businesses grow globally, technology rapidly changing and business requirements becoming stricter with financial reporting, future research should include the latest options for auditing methodologies. Additional research would provide further information to business executives that could enhance their business strategy.
机译:要求组织就财务和监管要求做出知情且及时的决策,以保持合规性和财务稳定性。以原始证据方式执行传统审计以获取财务报告和合规性是耗时的,对于制定业务决策至关重要。因此,业务主管必须评估并建立审计方法。不正确的财务信息可能会导致错误的业务报告,欺诈,股东价值损失或破坏对资本市场的信任。欺诈和财务错误的升级是企业领导者的主要关切。 《萨班斯-奥克斯利法案》的法律和法规要求导致高管们重新评估了维持组织财务报告和法规遵从性的方法。金融机构进行持续审计的业务流程,控制和最佳实践不一致,导致公司财务报告的质量下降。这项定性的多案例研究旨在探索持续审计的实践,以支持财务报告和监管合规。这项研究的目的是探讨对财务审计报告使用技术工具和流程的看法和经验。参与者来自美国东部,具有各种审计领导角色和职责的经验,其中可能包括(a)首席财务官(CFO),(b)首席执行官(CEO),(c)审计经理,(d)审计师,或(e)是财务流程专家的职能顾问,具有实施连续审计解决方案的经验,并具有持续审计,信息技术治理和财务运作的知识。该定性研究的结果发现,在实施和使用新技术进行连续审核方面存在不同的方法。一个共同的主题表明,执行管理团队必须了解业务影响以及成功实施连续审核方法所需的相关成本,培训和资源。持续审核方法并不适合所有企业,高管必须评估其业务流程和选择方案以符合法规要求。进一步的研究应包括对使范式转变为连续审核方法的当前可用选项和工具的分析。随着全球业务的增长,技术的快速变化以及财务报告的要求日益严格,未来的研究应包括审计方法的最新选择。其他研究将为业务主管提供进一步的信息,以增强他们的业务战略。

著录项

  • 作者

    Cart, Susan J.;

  • 作者单位

    Northcentral University.;

  • 授予单位 Northcentral University.;
  • 学科 Business Administration Management.;Economics Finance.
  • 学位 Ph.D.
  • 年度 2014
  • 页码 125 p.
  • 总页数 125
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

  • 入库时间 2022-08-17 11:53:52

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