Evaluating audit decision models: a methodological perspective

Article Abstract:

Audit models need to be examined and justified since these are vital to audit decision making. Auditing researchers recommended several ways of evaluating audit decision models through the use of a cost-benefit analysis approach. However, this approach was found to be lacking in practical applicability due to the difficulties it presents in measuring the improvement in choice. Alternative methods, such as subjective evaluation, partial cost-benefit analysis, simplifications of cost-benefit analysis, mini-criteria, model validity and model confidence, were also suggested.

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Notions of accountability and state audit: a UK perspective

Article Abstract:

The concepts of accountability and state audit are examined in two stages. First, the growing importance of the audit, particularly state audit, as the primary instrument for enforcing accountability is reviewed. Then, its practical application is considered within the context of the growing trend of managerialism and the calls for incorporating the private-sector audit model in the state audit model. It is argued that the private-sector and state audit models are inherently different and, thus, incompatible.

Public Finance Activities, Public Administration & Finance, United Kingdom, Accounting and auditing, Political aspects, Representative government and representation, Representative government, Public administration

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Reduce, re-use, reschedule

Article Abstract:

A dynamic modeling technique is introduced for effective audit resources management. A distinction is made between management of audit quality and the management of audit resources. The approach considers the variables of risk factors, risk rating, scheduling criteria and scheduling logic. The benefits to be derived from a more effective deployment of audit resources are also discussed.

Resource allocation

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