30,158 research outputs found

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

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    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

    Research in multi-cultural relationship building

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    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

    ‘Top 4’ strategies to mitigate targeted cyber intrusions: mandatory requirement explained

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    Introduction The Top 4 Strategies to Mitigate Targeted Cyber Intrusions (the Strategies) are the most effective security controls an organisation can implement at this point in time based on the our current visibility of the cyber threat environment. The Australian Signals Directorate (ASD), also known as the Defence Signals Directorate (DSD), assesses that implementing the Top 4 will mitigate at least 85% of the intrusion techniques that the Cyber Security Operations Centre (CSOC) responds to. For this reason, the Attorney‐General\u27s Department has updated the Australian Government Protective Security Policy Framework (PSPF) to require Australian government agencies to implement ICT protective security controls as detailed in the Australian Government Information Security Manual (ISM) to meet ASD\u27s Top 4 Strategies. Document scope This document provides specific implementation information on the Top 4 Strategies, including: information on the scope of and steps to manage the mandatory requirement; and some technical guidance for IT system administrators to planning and implementing the Top 4 Strategies in a typical Windows environment. This document focusses on implementing the Top 4 in a Windows environment, as the majority of government business is currently conducted using Windows operating systems. For agencies seeking implementation advice for systems that use other operating environments, ASD recommends seeking advice from your agency systems integrator or vendor in the first instance. Additionally, ASD recommends conducting research using open source publications, forums and resources available on the operating system and how each of the Top 4 could be implemented. If your agency finds it is not possible or feasible to implement the Top 4 in a non‐windows environment, you should follow appropriate risk‐management practices as outlined in the ISM

    Analysis and optimization of distribution logistics for Just Water Company

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    This report details the various factors that affect the operational efficiency of distribution logistics. The research aimed at studying the existing components involved in the distribution logistics of Just Water. Distribution logistics begins at the end of the production line where the finished product is emerged until it reaches the customers. The literature review explains the key components of distribution logistics in an organisation. This research analyses the existing components of the distribution logistics of Just Water and discusses possible improvements that can be adapted to increase the overall efficiency of the distribution logistics operation. The background of the research is that Just Water faces difficulty with delivering its products on time during peak seasons. The research tries to unveil the reason for this delay and finds that the demands for extra water-out deliveries are interfering with the normal runs of the trucks, therein delaying their regular schedule. One another cause was found to be the shortage of supplies due to slow or less return logistics. The research suggests a change in the existing drop shipping distribution model and recommends the adaptation of intermediary or multi-stage distribution networks, possibly the ‘Last Mile Delivery’ configuration in order to reduce delivery lead-time, reduce transportation costs and improve customer satisfaction

    Networking lifelong learning: making it happen, an implementation plan

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    Presented by the FEILT committee Chair - Jenny Scribbins In April 1999 the Council’s FEILT committee (FEILTC) published its proposal information learning technology (ILT) development strategy for the sector entitled Networking Lifelong Learning. The sector response was very positive. In June 1999, FEILTC recommended to FEFC a high-level action plan to take the strategy forward. That plan was endorsed and two implementation task groups were set up with a remit to make detailed implementation proposals. This report summarises the main recommendations of the two task groups to form an implementation plan. FEILTC formally advises the Council to accept this plan as an appropriate implementation route for the ILT development strategy

    Innovation and Employability in Knowledge Management Curriculum Design

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    During 2007/8, Southampton Solent University worked on a Leadership Foundation project focused on the utility of the multi-functional team approach as a vehicle to deliver innovation in strategic and operational terms in higher education (HE). The Task-Orientated Multi-Functional Team Approach (TOMFTA) project took two significant undertakings for Southampton Solent as key areas for investigation, one academic and one administrative in focus. The academic project was the development of an innovative and novel degree programme in knowledge management (KM). The new KM Honours degree programme is timely both in recognition of the increasing importance to organisations of knowledge as a commodity, and in its adoption of a distinctive structure and pedagogy. The methodology for the KM curriculum design brings together student-centred and market-driven approaches: positioning the programme for the interests of students and requirements of employers, rather than just the capabilities of staff; while looking at ways that courses can be delivered with more flexibility, e.g. accelerated and block-mode; with level-differentiated activities, common cross-year content and material that is multi-purpose for use in short courses. In order to permit context at multiple levels in common, a graduate skills strand is taught separately as part of the University’s business-facing education agenda. The KM portfolio offers a programme of practically-based courses integrating key themes in knowledge management, business, information distribution and development of the media. They develop problem-solving, communications, teamwork and other employability skills as well as the domain skills needed by emerging information management technologies. The new courses are built on activities which focus on different aspects of KM, drawing on existing content as a knowledge base. This paper presents the ongoing development of the KM programme through the key aspects in its conception and design
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