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What is Auditing

Chapter 13
Throughput Accounting in a Hyperconnected World
Systematic process of objectively obtaining and evaluating statements about economic actions and events in order to assess the degree of compliance of these statements with pre-established criteria and to communicate results to interested users.
Published in Chapter:
The Role of Internal Controls in Corporate Governance Systems
Ibrahim Oba (Ahmadu Bello University, Nigeria)
Copyright: © 2019 |Pages: 15
DOI: 10.4018/978-1-5225-7712-6.ch013
Abstract
The recent scandals and corporate failures in the United States and in Europe have led to a renewed interest in research of corporate governance. The objective of this chapter was to explore the role of internal control in enhancing the corporate governance and supervise the functionality of the implementation of the corporate government principles. The results show that the internal control has a significant role in enhancing the corporate governance pillars in companies, and the successes of corporate governance requires compliance with all elements of internal control.
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Chapter 7
The Transformation of Auditing From Traditional to Continuous Auditing in the Era of Big Data
Accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria.
Published in Chapter: The Transformation of Auditing From Traditional to Continuous Auditing in the Era of Big Data; From: Organizational Auditing and Assurance in the Digital Age
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Chapter 19
Information Availability
Process of collecting and evaluating evidence to determine whether a computer system safeguards assets, maintains data integrity, allows organizational goals to be achieved effectively, and uses resources efficiently
Published in Chapter: Information Availability; From: Handbook of Research on Information Security and Assurance
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Chapter 62
Tackle the Smart Contract Vulnerabilities
The process of conducting an official inspection of a company or its accounts.
Published in Chapter: Tackle the Smart Contract Vulnerabilities; From: Encyclopedia of Criminal Activities and the Deep Web
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Chapter 13
The Role of Controlling in the Business Environment
Systematic process of objectively obtaining and evaluating statements about economic actions and events in order to assess the degree of compliance of these statements with pre-established criteria and to communicate results to interested users.
Published in Chapter: The Role of Controlling in the Business Environment; From: Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations
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Chapter 44
The Role of Data Mining in Intrusion Detection Technology
Auditing is the gathering and analysis of the information of assets to ensure such things as policy compliance and security from vulnerabilities.
Published in Chapter: The Role of Data Mining in Intrusion Detection Technology; From: Handbook of Research on Public Information Technology
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Chapter 6
Service Organization Control (SOC) Reports and Their Usefulness
The process of examining compliance with regulations or other standards. Financial auditing is usually done by external CPAs, internal auditors can assist the external CPAs. All publicly traded companies in the United States must be audited once per year.
Published in Chapter: Service Organization Control (SOC) Reports and Their Usefulness; From: Global Perspectives on Information Security Regulations: Compliance, Controls, and Assurance
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Chapter 25
Concept of Mobile Agent-Based Electronic Marketplace – Safety Measures
The function of keeping a complete trail of actions, events, data and information flows for the purpose of ensuring legitimacy, examination or investigation.
Published in Chapter: Concept of Mobile Agent-Based Electronic Marketplace – Safety Measures; From: Encyclopedia of E-Business Development and Management in the Global Economy
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Chapter 24
Big Data and Its Role in Facilitating the Visualization of Financial Analytics
Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. In other words, Auditing is determining whether recorded information properly reflects the economic events that occurred during the Accounting period (Arense et al., 2014 AU77: The in-text citation "Arense et al., 2014" is not in the reference list. Please correct the citation, add the reference to the list, or delete the citation. ).
Published in Chapter: Big Data and Its Role in Facilitating the Visualization of Financial Analytics; From: Handbook of Research on Big Data Storage and Visualization Techniques
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Chapter 7
Machine Learning: A Revolution in Accounting
Auditing is a systematic and independent process that involves reviewing financial data, operational procedures, and systems within an organization. Its primary goal is to ensure the accuracy and reliability of the audited information. Auditing is a crucial aspect of corporate governance and risk management, as it enhances the credibility of financial statements and ensures compliance with applicable laws and regulations.
Published in Chapter: Machine Learning: A Revolution in Accounting; From: Artificial Intelligence Approaches to Sustainable Accounting
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Chapter 43
Open Source for Accounting and Enterprise Systems
An independent objective review and assessment of an organization’s financial processes and information to validate that appropriate internal control processes are followed, that the information resulting from these processes is valid, and that risks are being monitored and responded to appropriately.
Published in Chapter: Open Source for Accounting and Enterprise Systems; From: Handbook of Research on Open Source Software: Technological, Economic, and Social Perspectives
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Chapter 13
Significance of Audit Committees in Corporate Governance
A set of activities to examine the quality of accounting practices following International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) as well as confirm that financial reports are true representative of the state of affairs of firm.
Published in Chapter: Significance of Audit Committees in Corporate Governance; From: Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance
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