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NCJ Number: 67928 Find in a Library
Title: EXPANDING AUDIT PERSPECTIVES
Journal: INTERNAL AUDITOR  Volume:35  Issue:4  Dated:(AUGUST 1978)  Pages:82-86
Author(s): E W STEPNICK
Date Published: 1978
Page Count: 5
Type: Statistics
Format: Article
Language: English
Country: United States of America
Annotation: ATTRIBUTES ON WELL-DEVELOPED AUDIT FINDINGS--CONDITION, CRITERIA, EFFECT, CAUSE, RECOMMENDATION--CAN IMPROVE AUDIT REPORTS AND AUDIT PERSPECTIVES SHOULD BE EXPANDED TO ENCOMPASS THESE ATTRIBUTES.
Abstract: IF AUDITORS ARE TO PRODUCE A PROFESSIONAL AND USEFUL PRODUCT FOR MANAGEMENT, THEY MUST BE SHOWN THE SPECIFIC, ADDITIONAL CONSIDERATIONS REQUIRED TO BRING THEIR PERFORMANCE UP TO THE STANDARD. IN A ONE-ON-ONE, ON-THE-JOB SETTING INVLOVING AUDITORS AND THEIR SUPERVISORS, THE ATTRIBUTES OF A WELL-DEVELOPED AUDIT FINDING CAN BE A USEFUL TOOL. A GOOD SUPERVISORY TECHNIQUE IN DEALING WITH PROBLEM SITUATIONS IS TO FOCUS INITIALLY ON CAUSE AND RECOMMENDATION. IF CAUSE IS MISSING FROM A PROPOSED AUDIT FINDING, IT WILL USUALLY BE REFLECTED IN A NARROW RECOMMENDATION THAT THE AUDITOR WILL HAVE TO EXPAND ON. IN MOST CASES FINDING THE PROCESS UNDERLYING A CAUSE AND THEN DEVELOPING IT INTO A CONDITION WILL RESULT IN A SIGNIFICANTLY BROADER, MORE MEANINGFUL AUDIT FINDING. CAUSE MUST BE EXAMINED SUFFICIENTLY TO DEVELOP WORKABLE RECOMMENDATIONS THAT WOULD ELIMINATE THE PROBLEM. THE CONTROLLING FACTORS WILL BE THE BASIC SIGNIFICANCE (EFFECT) OF THE FINDING AND THE POTENTIAL INTEREST OF MANAGEMENT IN THE SUBJECT BEING REPORTED. THE PROCESS OF EXPANDING THE AUDITOR'S PERSPECTIVE MUST TAKE INTO ACCOUNT ALSO THE FUNDAMENTAL QUESTION OF WHETHER HIS EDUCATION, TRAINING, AND EXPERIENCE IN THE SYSTEMS AREAS ARE SUFFICIENT TO HANDLE THE BROADENED OBJECTIVE. WHEN SELECTIVELY APPLIED, EXPANDING AUDITORS' PERSPECTIVE IS A USEFUL TECHNIQUE FOR SUPERIVSORS TO EMPLOY. FOOTNOTES ARE GIVEN. (MJW)
Index Term(s): Audits; Fraud; Management; Maoism; Statistics; Supervisory training
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http://www.ncjrs.gov/App/publications/abstract.aspx?ID=67928

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