• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.41-50
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• 2020

The paper aims to investigate auditors, auditing firms and other external factors that affect quality of information technology audit in Vietnam. We conducted 2 types of data collections including direct and on survey. For direct survey, we sent directly to auditors at the training classes organized by State Securities Exchanges Commission. An online survey was established and Google doc link was provided to the Big4 and non-Big4 auditors. We received 138 survey responses in that 90 auditors came from Big4 and 48 auditors from non-Big4 firms. The data are analyzed using a factor analysis and compare means approaches to illustrate the potential IT audit quality factors and identify differences between two groups of auditors. The results show that independence and accounting knowledge and audit skills are the most important factors. And since external auditors perform many assurance services, the independence is critical. The result also shows that the auditors need to have enough competent and professional skills when conducting an audit, especially within an IT environment that requires high quality. The findings suggest a similar pattern of two groups in the context of Vietnam and some factors of auditors and auditing firms appear to have a statistically significant impact on quality of IT audit.

• Journal of Korean Society of Rural Planning
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• v.14 no.2
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• pp.99-110
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• 2008

The purposes of this paper are first, to develop and adapt auditing methodology of rural amenity resource investigation and second, to propose strategic planning of amenity web data base system. Relating with auditing methodology, we make the life cycle of rural amenity resource investigation based on value chain method. we make 8 stage of auditing process and 105 auditing items in details. We adapt these guidelines in real world and then improve developed methodology. Therefore we expect to promote the quality and accuracy of investigation project using these guidelines. Relating with blue print of strategic planning, we first analyse external environment about Competitors, Suppliers, New entrants, Buyers, Substitutes with 5 force model for amenity information system. We second make the blue print of strategic planning of amenity web data base system project. Then we propose the FIRST, BEST, MOST strategy of amenity web data base system and the web hub system.

• The Journal of Industrial Distribution & Business
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• v.6 no.1
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• pp.37-40
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• 2015

Purpose - Investors, creditors, governments, and others make decisions using reasonable information provided by others. In many cases, the users of this information have goals and objectives conflicting with those of the information's producers, indicating the need for external auditors. Research design, data, and methodology - Competition in auditing has noticeably intensified globally, especially in developed countries. This means that auditors are striving to increase the efficiency of their methods. In recent years, risk-based auditing has become prominent among these efforts. In risk-assessment auditing, the auditor may directly affect the effectiveness and efficiency of the audit. Results - As a central framework, the risk assessment process improves audit quality and effectiveness such that the audit will lead to necessary changes. Previous studies have shown that risk assessment affects the nature, timing, and content of audit procedures. Conclusions - In the planning stage of an audit, audit risk assessment may identify any inappropriate or inefficient distribution of resources or determine whether the results of an audit will be ineffective or incorrect. Thus, assessing audit risk is a critical task.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.93-102
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• 2022

The goal of this study was to see how big data analytics (BDA) affected external audit procedures in the Middle East. The measurement model and structural model of this investigation were evaluated using PLS-SEM (3.3.3). The study sample members were (361) auditors who work in auditing companies in Kuwait, Saudi Arabia, the United Arab Emirates, Jordan, Bahrain, Egypt, Lebanon, and Iraq. A questionnaire was chosen to the study sample members electronically, and the study sample members were (5093) auditors who work in auditing companies in Kuwait, Saudi Arabia, the United Arab Emirates, Jordan, Bahrain, Egypt, Lebanon, and Iraq. To choose the sample, the researchers used a stratified random sampling procedure. The findings show that BDA has an impact on audit procedures at all phases of the auditing process, where it contributes to information delivery that helps auditors understand the client's internal and external environments, which in turn influences the choice to accept the audit assignment. Furthermore, by providing essential information, BDA enables auditors to simply run analytical procedures, estimate client risks, and understand and evaluate the internal control system. As a result, auditors must develop their abilities in the BDA field, as it adds to the creation of additional value for both auditors and their clients.

• Journal of the Korea Society of Computer and Information
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• v.19 no.12
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• pp.339-348
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• 2014

This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.

• Safety and Health at Work
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• v.11 no.1
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• pp.10-18
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• 2020

Background: The elevated risk of occupational infection such as tuberculosis among health workers in many countries raises the question of whether the quality of occupational health and safety (OHS) and infection prevention and control (IPC) can be improved by auditing. The objectives of this study were to measure (1) audited compliance of primary health-care facilities in South Africa with national standards for OHS and IPC, (2) change in compliance at reaudit three years after baseline, and (3) the inter-rater reliability of the audit. Methods: The study analyzed audits of 60 primary health-care facilities in the Western Cape Province of South Africa. Baseline external audits in the time period 2011-2012 were compared with follow-up internal audits in 2014-2015. Audits at 25 facilities that had both internal and external audits conducted in 2014/2015 were used to measure reliability. Results: At baseline, 25% of 60 facilities were "noncompliant" (audit score<50%), 48% "conditionally compliant" (score >50 < 80%), and only 27% "compliant" (score >80%). Overall, there was no significant improvement in compliance three years after baseline. Percentage agreement on specific items between internal and external audits ranged from 28% to 92% and kappa from -0.8 to 0.41 (poor to moderate). Conclusion: Low baseline compliance with OHS-IPC measures and lack of improvement over three years reflect the difficulties of quality improvement in these domains. Low inter-rater reliability of the audit instrument undermines the audit process. Evidence-based investment of effort is required if repeat auditing is to contribute to occupational risk reduction for health workers.

• Journal of KIISE
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• v.43 no.4
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• pp.497-508
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• 2016

With a cloud storage service, data owners can easily access their outsourced data in cloud storage on different devices and at different locations, and can share their data with others. However, as the users no longer physically have possession of their outsourced data and the cloud still facing the existence of internal/external threats, the task of checking the data integrity is formidable. Over recent years, numerous schemes have been proposed to ensure data integrity in an untrusted cloud. However, the existing public auditing schemes use a third-party auditor(TPA) to execute high computation to check data integrity and may still face many security threats. In this paper, we first demonstrate that the scheme proposed by Zhang et al. is not secure against our two threat models, and then we propose a self-certified public auditing scheme to eliminate the security threats and guarantee a constant communication cost. Moreover, we prove the securities of our public auditing scheme under three security models.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.5
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• pp.41-50
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• 2020

The paper investigates the factors that affect the demand for a voluntary audit of small and medium-sized enterprises (SMEs) in Vietnam. A structured questionnaire survey of 284 SMEs was employed, preceded by in-depth interviews with auditors and SMEs' managers. The research used logistic regression estimator to address econometric issues and to improve the accuracy of the regression coefficients. The results show that the degree of director's view on voluntary audit, related stakeholder, degree of recommendation, and firm size have a statistically significant positive effect on audit decisions of SMEs while degree of audit fee has a statistically significant negative effect, and degree of subjective norm does not affect. This indicated that SMEs are more likely to have an external audit if they have some typical features: it is becoming larger in terms of size, and the directors consider that the audit has a relative benefit outweighing its cost. The research results suggested that Vietnam Government should make a statutory audit of SMEs' financial statements rather than make it an option for SMEs. The auditing firms were also recommended to actively take their audit services to SMEs rather than waiting for the SMEs' managers to contact them for their services.

• Radiation Oncology Journal
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• v.28 no.1
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• pp.50-56
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• 2010

Purpose: We report the results of an external audit on the absorbed dose of radiotherapy beams independently performed by third parties. For this effort, we developed a method to measure the absorbed dose to water in an easy and convenient setup of solid water phantom. Materials and Methods: In 2008, 12 radiotherapy centers voluntarily participated in the external auditing program and 47 beams of X-ray and electron were independently calibrated by the third party’s American Association of Physicists in Medicine (AAPM) task group (TG)-51 protocol. Even though the AAPM TG-51 protocol recommended the use of water, water as a phantom has a few disadvantages, especially in a busy clinic. Instead, we used solid water phantom due to its reproducibility and convenience in terms of setup and transport. Dose conversion factors between solid water and water were determined for photon and electron beams of various energies by using a scaling method and experimental measurements. Results: Most of the beams (74%) were within ${\pm}2%$ of the deviation from the third party's protocol. However, two of 20 X-ray beams and three of 27 electron beams were out of the tolerance (${\pm}3%$), including two beams with a >10% deviation. X-ray beams of higher than 6 MV had no conversion factors, while a 6 MV absorbed dose to a solid water phantom was 0.4% less than the dose to water. The electron dose conversion factors between the solid water phantom and water were determined: The higher the electron energy, the less is the conversion factor. The total uncertainty of the TG-51 protocol measurement using a solid water phantom was determined to be ${\pm}1.5%$. Conclusion: The developed method was successfully applied for the external auditing program, which could be evolved into a credential program of multi-institutional clinical trials. This dosimetry saved time for measuring doses as well as decreased the uncertainty of measurement possibly resulting from the reference setup in water.

• Journal of Digital Convergence
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• v.10 no.11
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• pp.11-27
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• 2012

The purpose of this study was to suggest a guideline for systematic and practical critical success factors of the External IT audit. For this purpose, an integrated conceptual model is developed considers that the service quality, and the IS(Information Systems) success with a contingency viewpoint. The model is tested using 254 data of IS projects which procured the external IT auditing service in public sector of Korea. The results of this study are as follows. First, service quality attributes of responsiveness, reliability, and tangibility have positive influence on IS implementation process quality. Second, the external IT audit quality obviously contributes to IS implementation success considering both IS implementation process quality and IS system quality. However it has positive influence on the process quality directly and the system quality indirectly.