A 7 page paper discussing several ways that technology has enhanced auditing’s ability to provide greater value to the organization. CAATTs greatly increase the auditing product’s usefulness and reliability, for many can identify and highlight trends far more quickly than can people. Continuous monitoring of the data included in the audit process allows for nearly real-time audit reports and can detect detrimental trends far earlier, giving management more time to deal with whatever is creating the trend, and before the trend can become an insurmountable problem. Bibliography lists 6 sources.

This 10 page paper considers different influences which will impact on the effectiveness of an internal audit in the public sector; factors discussed include the general accounting system in the public sector, internal controls, relationship with external audit, relationship with management and management support, regulations and standards, the qualifications and expertise of auditors, the way audit recommendations are implemented and the audit committee. The bibliography cites 14 sources.

An 11 page paper with two sections. The first section discusses and explains the ICAO' resolution to establish a Universal Safety Oversight Audit Programme (USOAP) and its subsequent Resolution A35-6, which changes the audits to a comprehensive system approach. The Annexes are identified and how they fit into the new audit process is discussed. The second section discusses how a project for the pre-audit might be established and managed and includes more information about the actual preparation process and tools that would be included. Bibliography lists 9 sources.

A 15 page proposal for studying this topic. Nations and organizations throughout the world are more aware of the need for greater corporate governance, and many have taken or are considering alterations to standards that could increase corporate responsibility and compliance in financial reporting. What remains unclear is how some of the proposed and realized changes may affect business operation. The study proposed here seeks to determine how accounting and auditing standards may be affected by these changes. Bibliography lists 31 sources.

This 8 page paper looks at the concept and practice of internal audit in the public sector, discussing why internal audits are undertaken, what they measure, who performs them, the approaches which can be adopted and the direct and indirect impacts that internal audits can have on an organization operations and performance. The bibliography cites 14 sources.