Accounting Journal Articles
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Item Internal audit opinion: a value addition plus(KASNEB, 2021-11-01) Dallu, Abdhallah MamboInternal auditors play an important role in their organization’s corporate governance, internal control structure, risk management analysis, and financial reporting process. In spite of all confusions and dysfunctions, the theoreticians and practitioners in the field have remarked a rapid evolution of the internal audit. Th e internal audit, as a profession, has been redefined over the years and it has constantly complied with the changing needs of entities. In the past decade, auditors actively have provided management with consulting and assurance services to assist in compliance with regulations such as the U.S. Sarbanes-Oxley Act of 2002.Item Answering the interview question(KASNEB, 2021-05-01) Dallu, Abdhallah MamboItem Auditing going concern in the covid-19 era and the revised Isa (UK) 570(KASNEB, 2021-03-01) Dallu, Abdhallah MamboThe world is now a very different place from what it was at the start of 2020. In a matter of months, COVID-19 has swept across the globe. The pandemic subsequently led to travel restrictions, business closures, cancelled events, and lock downs. Governments responded with a range of financial support in an attempt to support jobs and businesses. The impact of COVID19, is very likely to form part of the directors’ assessment when preparing their strategic reports and financial statements. Auditors will also need to assess the impact of any uncertainties on the audit reportItem Emphasis of matter paragraph in the post COVID-19 audit reports(KASNEB, 2021-07-01) Dallu, Abdhallah MamboAn emphasis of matter paragraph is included in the auditor’s report and refers to a matter presented or disclosed in the financial statements that, in the auditor’s judgment, is of such importance that it is fundamental to users’ understanding of the financial statements. It refers to a matter ’appropriately' presented or disclosed in the financial statements.Item Auditing fraud risk in the corona virus disease "covid-19" period(KASNEB, 2021-01-01) Dallu, Abdhallah MamboThe COVID-19 pandemic has resulted in unprecedented social and economic paralysis. Most companies have transitioned to an entirely remote workforce and while existing technologies have facilitated connectivity via cloud computing and video and teleconferencing services, working in this new environment still poses numerous challenges.Item QUALITY PLANNING FOR AN AUDIT OF FINANCIAL STATEMENTS(KASNEB, 2020-05-01) Dallu, Abdhallah MamboEffective audit planning will focus the auditor’s attention on key areas of the audit and ensure that sufficient resources are allocated to the engagement. Planning should result in an audit that is well directed and supervised and ultimately good planning will reduce audit risk. This article summarises the main requirements and guidance contained in ISA 300, Planning an Audit of Financial StatementsItem Risk heat map:(KASNEB, 2020-11-01) Dallu, Abdhallah MamboRisk heat maps are visualizations that present the results of a risk assessment. In an enterprise risk assessment process, the ability to visualize risks helps to establish and communicate a holistic view of risks affecting the organization. Risk heat maps are often used to convey the potential likelihood and impact of risks so that strategic decisions can be made for the health of the organization.Item Total quality auditing in achieving internal audit excellence(KASNEB, 2020-11-01) Dallu, Abdhallah MamboQA is a simple concept, which starts with one idea: Internal Audit functions should complement their traditional, required activities with an active role in the organization culture itself. It is all about being a proactive audit function, not a reactive one.Item DATA ANALYTICS THE KEY TO RISK-BASED AUDITING(KASNEB, 2019-01-01) Dallu, Abdhallah MamboTo ensure organisations achieve their objectives, it is imperative that internal audit reviews the controls in place to reduce the risks their companies face. In order to distinguish this process from ‘traditional’ internal auditing, the term ‘risk-based internal auditing’ was coinedItem INFORMATION TECHNOLOGY (IT) SECURITY GOVERNANCE AND THE INTERNAL AUDITOR’S ROLE(KASNEB, 2018-01-01) Dallu, Abdhallah MamboThe threat to technology-based information assets is higher now than it has been in the past. As technology has advanced, so too have the tools and methods employed by those who seek to gain unauthorised access to data or disrupt business processes. Attacks on any organisation are inevitable.