Agile Internal Auditing – The Case Back To Normal

Wilhelm, Philipp

doi:10.15405/epsbs.2021.02.16

Cited by 6 publications

(6 citation statements)

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“…Çevik denetim iyi yapıldığında herkes için denetim deneyimini büyük ölçüde iyileştirebilmektedir. Ancak denetlenen kurum ve veri erişimi çevik bir şekilde gerçekleşmediğinde çevik denetimin süresi geleneksel denetim süresi ile benzerlik göstermektedir (Philipp, 2021). Çevik denetimde görevler, kararlaştırılan bir zaman çerçevesinde tamamlanacak daha küçük görev parçalarına bölünmektedir.…”

Section: çEvik Denetimin Avantajları Ve Dezavantajlarıunclassified

Muhasebe Denetiminde Yapay Zekâ Teknolojisine Geçiş

Göl¹

2023

Güncel Gelişmeler Ekseninde Muhasebe Ve Denetim

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“Yapay Zekâ (AI)”, 7’den 70’e ayırım yapmadan tüm insanoğlunu yakından ilgilendiren güncelliğini hiçbir zaman kaybetmeyen değeri her zaman artan muhteşem bir kavramdır. Yapay zekâ teknolojilerindeki meydana gelen önemli gelişmeler 1900’lü yıllarda gerçekleşerek yaşadığımız döneme muhteşem bir potansiyel bırakmıştır. Günümüz dünyasında, çevremizde yapay zekâ teknolojilerin uygulamalarını tarımda, sağlık hizmetlerinde, güvenlikte, e ticarette, ulaşımda, otomotivde, muhasebede, denetimde kısacası tüm sektörlerde görüyoruz. Bu çalışma, yapay zekâ teknolojilerinin günümüze kadar Denetim mesleğini nasıl etkilediğini ve bu disiplinlerin gelişen süreçte yapay zekâ teknolojilerinden ne şekilde etkilenebileceğini sunmayı hedefleyip, çalışma ile ilgili elde edilecek potansiyel faydalar ve alınacak riskler hakkında bilgi verirken, dünyanın Yapay Zekâ Teknolojilerinde denetim için hazır olup olmadığı değerlendirilir.

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Section: çEvik Denetimin Avantajları Ve Dezavantajlarıunclassified

Muhasebe Denetiminde Yapay Zekâ Teknolojisine Geçiş

Göl¹

2023

Güncel Gelişmeler Ekseninde Muhasebe Ve Denetim

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“…The available literature [23] shows that the most fundamental agile framework that has been applied to IA work processes is Scrum methodology. According to the dataset of Organize Agile Scrum is the most popular agile methodology, with 80% of respondents stating that they use the approach within their agile transformations [24].…”

Section: Scrummentioning

confidence: 99%

“…It is an agile auditing tool. Wilhelm [23] states that "Scrum is, in short, is a set of rules which organizes work processes in loops of improving trials and errors (so-called Sprints), running in largely self-organized teams with daily transparent progress updates (Daily Scrum)".…”

Section: Scrummentioning

confidence: 99%

“…Case study research by Wilhelm [23] reveals that already fast-paced and innovative audit teams, the implementation of Scrum is enhanced by the internal audit team's collaborative involvement which strengthens knowledge sharing and Agility in return.…”

Section: Flexible Approachmentioning

confidence: 99%

“…How can companies adopt the agile approach in harmony with international standards for auditing Standards ((ISA)? Wilhelm [23] suggests that more Agile internal audit case studies to generate hypotheses based on cross-case analyses need to be conducted. Additionally, what could be a set of appropriate metrics which may be developed to measure the efficiency and effectiveness of the Agile internal audit projects.…”

Section: Future Researchmentioning

confidence: 99%

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A Review of Agile Internal Auditing: Retrospective and Prospective

Joshi¹

2021

IJSBT

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Today, audit stakeholders are demanding speedy information on audit assurance, compliance, advisory practices, the anticipation of risks, and effective controls for decision making and to monitor agents with minimum efforts. They want that internal audit function to contribute greater value to the business. Failure to demonstrate how internal audit function adds value will eventually result in stakeholders viewing internal audit as irrelevant. Therefore, this article reviews the agile internal auditing from a retrospective and prospective angle and provides some insights into the concept, history, need, methodology, characteristics, implementation process, advantages, and challenges with the help of a literature review. The article focuses more on Agile methodology as applied by internal auditors to provide speedy information. The agile approach is particularly, appropriate for complex audits which require a focused team coupled with experienced auditors to follow shorter audit cycles and faster delivery of services to its clients. Since, the agile internal audit function's agility will vary widely from one company to another, due to the size and organizational culture, the article concludes that academics, researchers, and practitioners need to provide deeper insights into this emerging approach by conducting empirical, theoretical, and practical studies on its applications, challenges, success and failure stories. Also, agile internal audit case studies to generate hypotheses based on cross-case analyses need to be conducted. It also suggests some of the future directions for research in this emerging area.

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Cinematographic Living Room as a Means of Forming Linguocultural Consciousness in The Context of Online Learning

Belozerova

Kotova

2021

E3S Web Conf.

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The article presents the experience of working on the formation of linguistic and cultural consciousness in the lessons of Russian as a foreign language in the framework of the cinematographic living room in the context of online learning. The study uses a competence-based approach that forms the speech competencies of students, which are necessary for their active inclusion in the process of communication with native Russian language speakers. The authors describe the methodology for working with a feature / documentary / animated film. The choice of principles that forms linguocultural consciousness (the principle of anthropocentrism, the principle of communicativeness, the principle of interrelated learning, the principle of visibility, the principle of co-learning of language and culture) is substantiated. A set of exercises is presented that contribute to the effective construction of the learning process: from preview exercises in order to expand and consolidate lexical-grammatical and structural-semantic skills - through conditional speech exercises at the stage devoted to working with key episodes - to an independently issued statement after linguocultural analysis of the film text. Summarizing the experience of working in the format of a cinematographic living room, the authors come to the conclusion that the use of texts from Soviet and Russian cinema contributes to the formation of the linguocultural consciousness of foreign students, expanding their knowledge of the country of the target language, enriching vocabulary and cultural fund. The presented material will be useful for teachers of Russian as a foreign language and students of philological specialties.

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Agile Internal Auditing – The Case Back To Normal

Abstract: This is an Open Access article distributed under the terms of the Creative Commons Attribution-Noncommercial 4.0 Unported License, permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.

Cited by 6 publications

References 0 publications

Muhasebe Denetiminde Yapay Zekâ Teknolojisine Geçiş

Muhasebe Denetiminde Yapay Zekâ Teknolojisine Geçiş

A Review of Agile Internal Auditing: Retrospective and Prospective

Cinematographic Living Room as a Means of Forming Linguocultural Consciousness in The Context of Online Learning

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