Accounting Journal Articles

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DATA ANALYTICS THE KEY TO RISK-BASED AUDITING
(KASNEB, 2019-01-01) Dallu, Abdhallah Mambo
To 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 coined
INFORMATION TECHNOLOGY (IT) SECURITY GOVERNANCE AND THE INTERNAL AUDITOR’S ROLE
(KASNEB, 2018-01-01) Dallu, Abdhallah Mambo
The 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.
THE AUDIT ENGAGEMENT
(Kasneb, 2016-10-01) Dallu, Abdhallah Mambo
Wouldn’t it be great if you knew exactly what a hiring manager would be asking you in the next interview? It is unfortunate that we cannot read other peoples’ minds. However the question “describe the audit process for a new engagement” is a very common question for those intending to join the auditing profession. The question seems so simple, yet so many people fail to answer it. In most audit interviews, it is the central point of reference as companies wish to hire people who are passionate about the job