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Research Article
Maandblad voor Accountancy en Bedrijfseconomie 94(3/4): 103-112
https://doi.org/10.5117/mab.94.48602 (22 Apr 2020)
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  • ContentsContents
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  • Article title
  • Abstract
  • Keywords
  • Relevance to practice
  • 1. Introduction
  • 2. Literature review
    • 2.1 Definitions
      • 2.1.1 Definition of non-auditors
      • 2.1.2 Types of non-auditors
    • 2.2 Advantages in using non-auditors
    • 2.3 Practicalities in using non-auditors
      • 2.3.1 Competence and quality
      • 2.3.2 Independence and objectivity
      • 2.3.3 Selection and reward
    • 2.4. Research questions
  • 3. Research design
    • 3.1. Study of academic research
    • 3.2. Interviews
    • 3.3. Interviewees
  • 4. Analysis and results
    • 4.1. Competency and quality
      • Consistency and continuity of IA supervision
      • Limiting the use of non-auditors to specific phases of the audit
      • On-boarding training and welcome packs
      • Training courses (ongoing)
      • Knowledge sharing and on-the-job learning
    • 4.2. Independence and objectivity
      • Creation of awareness
      • Openness about career developments
      • IAF leadership involvement
      • Supervision/Review by Lead auditor
      • Explicit adoption of IIA Code of Ethics
      • Rotational auditors
      • (Annual) Independence declarations
      • Application of cooling-off period
      • Clear communication on role models
      • Audit evaluations
      • Guest auditors and SMEs
      • Independence confirmation letter per audit
      • Limitation of audit areas/locations
      • External sourcing
    • 4.3. Selection and reward
      • Structural implementation of a rotational audit model
      • Close relationships throughout the organization
      • Leadership commitment
      • Offer good roles in the business
      • Maintain an actual knowledge-expertise matrix
      • Align recruitment of non-auditors with organizations’ practices
      • Internalize subject matter expertise in the IAF
      • Evaluate rotational auditors in the same way as auditors
      • Define criteria to evaluate guest auditors and SMEs on a case-by-case basis
  • 5. Conclusions
    • 5.1 Scope and limitations
      • 5.1.1 Limitation of using interviews
      • 5.1.2 Definition
  • References
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