Sentence examples for risk audit methodologies from inspiring English sources

To bring into play new Business Risk Audit methodologies a number of the larger firms have sought, through their auditing practice, to renegotiate the bases of their professional identity and status within audit firms and to widen their jurisdictional claims over other areas of expertise.

We also provide evidence that the latter result occurs because in-depth strategic analysis allows auditors to develop a more complete mental model of a client, which has been a long time belief of advocates of business risk audit methodologies and consistent with current and emerging auditing standards on risk assessment.

In this paper, I argue that the development of the business risk audit methodology in the 1990s was a complex process that arose naturally from the need to compensate for the commoditization of audits that occurred in the 1980s.

Business Risk Audit (BRA) methodologies have been promoted by a number of the large audit firms in response, they claim, to the challenges of the information age and corporate clients' needs for assurance.

In particular, we analyze the relationship between the global and the local through an examination of two key coordinating mechanisms used by audit firms––inter-office instructions and the firm's risk based audit methodology.

This study examines the impact of the Business Risk Audit (BRA), a development in audit methodology implemented in the late 1990s, on actual audit practice and on practitioners.

In providing a constructivist account of Business Risk Audit technologies, we argue for a theory of audit change that recognises (i) the centrality of legitimation processes and (ii) the co-construction of audit technology and the audit field.

Is the business risk audit a better way to assess risks leading to focused audit testing, or is it simply a tool for generating opportunities to sell nonaudit services?

These moves have been accompanied by the legitimation and embedding of Business Risk Audit in revised constructions of the market for audit, in abstract academic knowledges, reforms of professional education, and professional regulations.

When Enron and ensuing scandals occurred, questions arose as to whether the business risk audit was effective, or even appropriate.

As Vice Chairman of PwC's Assurance Practice, he focused on expanding internal control audit methodologies to exceed the standards of regulators and shareholders.