Brainstorming and auditor education background on internal control: Assessing fraud opportunity

Various efforts have introduced to the government auditors in improving the fraud risk assessment performance and at the same time enhancing audit quality as well as increasing public confidence. The provision of standards and guidelines have encouraged the government auditors to perform a brainstorming during the preliminary analysis of a fraud risk assessment.Due to the diversity of the government auditors education backgrounds, brainstorming improve a performance of internal control review by government auditor.The inability of the government auditor to detect any misstatement, especially fraud risk may expose auditors to lawsuits which consequently lead to a bad reputation to the public.The purpose of this study is to examine the direct and interaction effects of the brainstorming and education background against an internal control review performance. The 2 X 2 factorial designs were employed and a total of 151 government auditors participated in this study.The government auditors were assigned to assess the internal control based on individual or in groups.The results show that brainstorming and education background impact the internal control review performance.The results also show a significant interaction between brainstorming and education background.The findings in this study provide insights into the importance of brainstorming for government auditors with various education backgrounds

Using Technical Artefacts in the Development of a Sociotechnical Curriculum for Business Education

The information systems discipline is founded on the interplay between technical artefacts and their social and organisational contexts. Conveying this interplay is challenging in the classroom because the artefact is separated from its context, vendor material may limit teaching approaches, and students may perceive the benefits of an IS course in terms of technical training. This paper discusses these challenges with reference to three IS subjects, each using complex technological artefacts to convey learning outcomes. It opens a dialogue on design approaches to meet these challenges and enhance students’ understanding of the importance of a sociotechnical approach to their studies. These approaches take account of context, the expectations of external groups, the nature of the subject, and the characteristics of learners and teachers. The concepts of boundary crossing , boundary objects, and synergistic pedagogies, are suggested as ways of moving towards a comprehensive and integrated sociotechnical approach to business education

Balancing Internal Controls with Change Management in the Pacific Military Unit

Federal government managers were advised to strengthen internal controls; the law dictates attestation of effective management controls, and the internal control program is used to detect risks. However, managers lacked preparatory training, with training being overlooked given the increased responsibilities. Managers are assigned the programmatic role regardless of the lack of program standards in knowledge, skill, and ability. The research questions addressed change management components, concepts, and core qualifications relative to program readiness. The purpose of this single case study was to identify and explore change management components contributing to the effectiveness of internal controls. The conceptual framework was based on Lewin\u27s change concepts of unfreezing, moving or changing, and refreezing phases with the inverse principle in field theory. Thirteen professionals from the pacific military unit in Hawaii participated in semistructured interviews. Inductive coding was used to thematically analyze the data. The key results of the emerged themes illustrated how: organization skillset was used for linking change components to internal controls, assessment was a tool used for transforming a manager\u27s concept, and experience was essential in leading change core qualifications. Significance of the study was the promotion of stronger measures in preventing fraud, waste, and mismanagement of limited resources. The research results could inspire social change by increasing communication and collaboration to benefit senior leaders, and financial and program managers. The value-added training concepts and leadership innovation, and how managing change relates to internal control could lead to program success thus benefiting all primary stakeholders

Connecting worlds: the translation of international auditing standards into post-Soviet audit practice

This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of international standardisation projects. It shows how ideals of audit universalism and international comparability become enmeshed in, and challenged by, global divisions of audit labour, problems and practices of power and exclusion, and struggles for intra-professional distinction, which in turn undermine as well as promote the connecting of worlds through standards