• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Contemporary Accounting Research >An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions
【24h】

An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions

机译：基于信念函数的外部审计师对内部审计职能评估的分析模型

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

The purpose of this paper is to advance research in internal audit (IA) evaluation by developing an IA assessment model that considers interrelationships among specific factors used by external auditors to evaluate the strength of the IA function. The model is based on three factors identified by auditing standards and by prior academic research: Competence, Work Performance, and Objectivity. We develop an analytical expression of the model using the belief function framework in order to overcome limitations of prior research. Our results reveal that modeling the “And” relationship is essential for assessing the strength of the IA function. As far as interrelationships are concerned, the analysis shows that, when the three factors have a strong or a perfect relationship, the strength of the IA function remains high even if there is positive or negative evidence about one of the factors. This result holds as long as there are high levels of belief about the other two factors. Further, we demonstrate how the quality of corporate governance affects the evaluation of the IA function and how a cost–benefit analysis can be applied to this framework to help determine the amount of external audit work needed to comply with standards. Our analysis reveals that the extent of external audit work to be carried out by the external auditor depends on the strength of the IA function and the amount of litigation and regulatory costs likely to be faced by the external auditor.
机译：本文的目的是通过开发一种IA评估模型来推进内部审计（IA）评估的研究，该模型考虑外部审计师用来评估IA功能强度的特定因素之间的相互关系。该模型基于审核标准和先前的学术研究确定的三个因素：能力，工作绩效和客观性。为了克服先前研究的局限性，我们使用置信函数框架开发了模型的解析表达式。我们的结果表明，对“与”关系进行建模对于评估IA功能的强度至关重要。就相互关系而言，分析表明，当这三个因素之间有很强的关系或完美的关系时，即使有关于某一个因素的正面或负面证据，IA功能的强度仍然很高。只要对其他两个因素有很高的信心，就可以保持该结果。此外，我们演示了公司治理的质量如何影响IA职能的评估，以及如何将成本效益分析应用于此框架，以帮助确定符合标准的外部审计工作量。我们的分析表明，由外部审计师执行外部审计工作的范围取决于IA职能的强度以及外部审计师可能面临的诉讼和监管成本。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号