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Browsing Accounting Journal Articles by Issue Date

Browsing Accounting Journal Articles by Issue Date

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  • ARTIFICIAL INTELLIGENCE and the future of internal audit 
    Dallu, Abdhallah Mambo (KASNEB, 201-06-01)
    Artificial intelligence (AI) is a broad term that refers to technology that makes machines to be “smart.” Organisations are investing in AI research and applications to automate, augment or replicate human intelligence, ...
  • THE AUDIT ENGAGEMENT 
    Dallu, Abdhallah Mambo (Kasneb, 2016-10-01)
    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 ...
  • INFORMATION TECHNOLOGY (IT) SECURITY GOVERNANCE AND THE INTERNAL AUDITOR’S ROLE 
    Dallu, Abdhallah Mambo (KASNEB, 2018-01-01)
    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 ANALYTICS THE KEY TO RISK-BASED AUDITING 
    Dallu, Abdhallah Mambo (KASNEB, 2019-01-01)
    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’ ...
  • QUALITY PLANNING FOR AN AUDIT OF FINANCIAL STATEMENTS 
    Dallu, Abdhallah Mambo (KASNEB, 2020-05-01)
    Effective 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 ...
  • Risk heat map: 
    Dallu, Abdhallah Mambo (KASNEB, 2020-11-01)
    Risk 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 ...
  • Total quality auditing in achieving internal audit excellence 
    Dallu, Abdhallah Mambo (KASNEB, 2020-11-01)
    QA 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 ...
  • Auditing fraud risk in the corona virus disease "covid-19" period 
    Dallu, Abdhallah Mambo (KASNEB, 2021-01-01)
    The 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 ...
  • Auditing going concern in the covid-19 era and the revised Isa (UK) 570 
    Dallu, Abdhallah Mambo (KASNEB, 2021-03-01)
    The 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 ...
  • Answering the interview question 
    Dallu, Abdhallah Mambo (KASNEB, 2021-05-01)
  • Emphasis of matter paragraph in the post COVID-19 audit reports 
    Dallu, Abdhallah Mambo (KASNEB, 2021-07-01)
    An 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 ...
  • Internal audit opinion: a value addition plus 
    Dallu, Abdhallah Mambo (KASNEB, 2021-11-01)
    Internal 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, ...

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