Post-Election Audits: Restoring Trust in Elections

With the intention of assisting legislators, election officials and the public to make sense of recent literature on post-election audits and convert it into realistic audit practices, the Brennan Center and the Samuelson Law, Technology and Public Policy Clinic at Boalt Hall School of Law (University of California Berkeley) convened a blue ribbon panel (the "Audit Panel") of statisticians, voting experts, computer scientists and several of the nation's leading election officials. Following a review of the literature and extensive consultation with the Audit Panel, the Brennan Center and the Samuelson Clinic make several practical recommendations for improving post-election audits, regardless of the audit method that a jurisdiction ultimately decides to adopt

THE EFFICIENCY EXTENT OF THE INTERNAL CONTROL ENVIRONMENT IN THE PALESTINIAN HIGHER EDUCATIONAL INSTITUTIONS IN GAZA STRIP

The purpose of this research is to identify the extent of the efficiency of the internal control environment in the Palestinian higher educational institutions in Gaza Strip from the perspective of employees in the Palestinian universities in Gaza Strip, where researchers used in the study five universities. The researchers adopted in their study the descriptive and analytical approach. The research community consists of administrative employees and academic employees with administrative duties. Senior management or the University Council was excluded. The study population compromises of (392) employees. A stratified random sample was chosen and (197) questionnaires were distributed. (160) questionnaires were received back with a return rate of (81.2%).The researchers used a questionnaire to collect that which then was analyzed using (SPSS) to get the results. The research found the following results: the absence of a fundamental difference between the responses of males and females. The lack of significant difference between the responses of the respondents attributed to the variable age. The lack of significant difference between the responses of the respondents attributed to the variable of years of service. And the existence of a fundamental difference between the responses of the respondents attributed to the university variable. The existence of a fundamental difference between the responses of the respondents attributed to the Qualification variable. The existence of a fundamental difference between the responses of the respondents attributed to the administrative level variable. The research found a group of recommendations including: the need to raise awareness of censorship as the basis for the protection of employees in all administrative levels from making mistake.Updating the systems and instructions of control periodically and parallel with the scientific progress and technology.Benefit from regional and international experiences in the application of internal control standards which commensurate with the administrative system of the institution

A review of GIS-based information sharing systems

GIS-based information sharing systems have been implemented in many of England and Wales' Crime and Disorder Reduction Partnerships (CDRPs). The information sharing role of these systems is seen as being vital to help in the review of crime, disorder and misuse of drugs; to sustain strategic objectives, to monitor interventions and initiatives; and support action plans for service delivery. This evaluation into these systems aimed to identify the lessons learned from existing systems, identify how these systems can be best used to support the business functions of CDRPs, identify common weaknesses across the systems, and produce guidelines on how these systems should be further developed. At present there are in excess of 20 major systems distributed across England and Wales. This evaluation considered a representative sample of ten systems. To date, little documented evidence has been collected by the systems that demonstrate the direct impact they are having in reducing crime and disorder, and the misuse of drugs. All point to how they are contributing to more effective partnership working, but all systems must be encouraged to record how they are contributing to improving community safety. Demonstrating this impact will help them to assure their future role in their CDRPs. By reviewing the systems wholly, several key ingredients were identified that were evident in contributing to the effectiveness of these systems. These included the need for an effective partnership business model within which the system operates, and the generation of good quality multi-agency intelligence products from the system. In helping to determine the future development of GIS-based information sharing systems, four key community safety partnership business service functions have been identified that these systems can most effectively support. These functions support the performance review requirements of CDRPs, operate a problem solving scanning and analysis role, and offer an interface with the public. By following these business service functions as a template will provide for a more effective application of these systems nationally

Audit Quality Indicators: Perceptions of Junior-level Auditors

Purpose In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release proposing 28 audit quality indicators (AQIs) along three dimensions: audit professionals, audit process and audit results. Using AQIs initially proposed by the PCAOB, as well as AQIs suggested by prior literature, the authors solicit perceptions from junior-level (senior and staff) auditors to investigate the current state of practice along many of the AQIs relating to audit professionals and audit process. Design/methodology/approach In the study, 78 junior-level auditors responded to the survey. Findings An analysis of the responses suggests auditors engage in activities and audit firms promote conditions that at times improve, and at other times, reduce audit quality. The authors find that individual auditors’ perceptions differ across experience level, gender and audit firm size for certain AQIs. Practical implications The study is useful to the PCAOB because it provides insights to help assess the value of potential AQIs in differentiating AQ. The study is also useful to other regulators because it describes audit staff and seniors’ perceptions of apparent firm and auditor compliance with accounting and auditing standards. Practitioners should find this information useful in helping to identify possible root causes of audit deficiencies, a challenge put forth to firms by the PCAOB. Originality/value This study provides academia with evidence on AQ from practicing auditors, which informs existing and future research along. The study complements existing work by showing how individual auditor characteristics (experience and gender) at the junior levels may impact AQ in practic

Research in multi-cultural relationship building

This study aims to explore the ‘missing gap' between the values of an Accounting firm and the preference shown by Maaori on how they would like to be approached when wanting to build a trusted relationship within a business sense. This study makes use of qualitative approaches in which data is collected primarily through interviews and analysed to produce results and recommendations. The study found that Maaori would like to be approached in a way that makes sense to them and also identifies with their cultural proceedings. It also provides insight into how important trust is when establishing a relationship with Maaori. The study recommends that further studies conducted should interview a wider variety of focus groups to add different elements to this research and that FIRM A's small business department's offerings do not align with what Maaori want so need to be rethought to adapt to Maaor expectations

Expanding the education role to narrow the audit expectation gap: exploring the expectation gap’s existence among accounting students

Society perceives and expects more from auditor’s than what auditors can actually achieve. Society has been found to misperceive the role of an auditor, in particular, in regards to fraud, internal controls and going concern issues. Society’s differing perceptions and expectations of the auditing profession is known as the audit expectation gap. This study aims to explore the audit expectation gap’s existence among Wintec accounting students and the effect that education has on the audit expectation gap. This research intends to answer two research questions. First, does an audit expectation gap exist among Wintec accounting students? Second, what is the effect of education on the audit expectation gap? To answer these research questions, 20 Wintec accounting students have been interviewed. Ten students who have received an audit education, and ten students who have not received audit education. Qualitative data was collected from these interviews and analysed using a mixed methods approach. This study found that an audit education exists among Wintec accounting students. This study also found that education reduced the audit expectation gap, in particular, the deficient performance gap and the communication gap. However, while education did reduce the audit expectations gap, it was not eliminated. This study recommends that Wintec provides a more basic auditing education during introductory accounting papers, educating students on the role of an auditor. This study also recommends that education focuses on the practical use of an audit report, to increase student’s understandings of the information in the audit report, and how this information is communicated. Thus, the researcher believes that these recommendations will help to further reduce the audit expectation