Critique Paper on Completing the Audit and Post-Audit Reponsibilities

Quality Objectives - The quality objectives define measurable goals relative to the company's quality management system. Requirements on the quality objectives are in ISO 9001:2008 section 5.4.1.

The article was accurate in study, although the study was old but it was created by many scholars and looked at the study from a scientific point of view. It was held no bias.

The review of this is objective there are no personal biases given in this study as they asked the participants the questions and documented their answers on the survey tool that was standardized for each person’s responses. The review was very detailed and followed the proper qualitative process. There are points in the article where the writers do paraphrase the statements that were found in previous

The objectives of this essay are to critique the authors’ credentials, compare and critique the articles, discuss amongst other things such as language, structure and style. Discuss my criticism about the article, which one is better and why and the impact of the article on practice.

_ This article was quite statistically focused, which contributed to it being somewhat difficult to read. I admit, I didn’t fully understand all of the tables, relating the variables of each group study. However, the results were well stated, making the experiment more accessible to people that are less statistically inclined. I thought the article, even though it was quite dense, was an appropriate length and stayed well within the realm of relevant information. I could not honestly recommend this article to someone who is not interested in

However, according to Coughlan (2007) the reliability and validity of the article should be evaluated by its own merits and not just by the qualifications of the authors. Therefore, the assignment will critically evaluate the different sections within the article beginning with article’s aims and title.

Her report also claims that the credibility of the authors can inform the reader of the credibility of the paper as a whole, suggesting that the authors should not only be qualified in the research area, but should also have experience and knowledge of the practice area in question. The researchers of this paper have listed their workplace but have not included their job titles or qualifications; this makes assessing the competence of the researchers difficult. The abstract of this paper (titled ‘Summary’ within the text) is succinct and outlines the research aim, sample, methodology, results and conclusions. This ensures that the reader can quickly decide whether the study is of interest, according to Ryan, Coughlan & Cronin’s critique framework

3. a synthesis phase where the finding from material balances are translated into a waste reduction action plan.

A total of 23 articles were deliberately analyzed and interpreted for common themes. A final consensus was made by three reviewers after comparing the prepared notes on articles. A comprehensive summary of every article is delineated in Table 1. In order to identify the frequency

The authors did a great job of establishing a felt need for the research during the introduction. However, I do have to criticize the timeliness of the study. The study was performed in 2003 and citied works

Internal auditors cannot effectively provide an analysis on the company’s internal dealings as they are part of the company. External auditors, however, can observe these processes from the outside and then determine where the funds of the company and whether the dealings adhere to the regulations. Using external auditors in a company prevents conflict of interest from happening. Conflict of interest is a situation where an individual or organization has multiple interests and of those multiple interests, one could possible corrupt the motivation for an act on the other when the auditor has any kind of beneficial interest in their client’s performance. In other circumstances, there is also the threat of familiarity where auditors become

The purpose of this paper is to highlight the role of external auditing in promoting good corporate governance. The role of auditors has been emphasized after the pass of the Sarbanes-Oxley Act as a response to the accounting scandal of Enron. Even though auditors are hired and paid by the company, their role is not to represent or act in favor of the company, but to watch and investigate the company’s financials to protect the public from any material misstatements that can affect their decisions. As part of this role, the auditors assess the level of the company’s adherence to its own code of ethics.

The aim of this essay is to study the function of external auditors in order to analyze why it is important to be independent. The primary mission of external auditors is to review and evaluate all the financial records of a company or corporation. They provide an objective opinion on the organization’s financial statement and effectiveness of the accounting polices in order to help management to make decisions. If the independence of the external auditors is impaired, the public will doubt the quality of professional auditing services, and the consequence would be very serious, just like the bankruptcy of Enron led to the disorganization of Arthur Andersen, once a giant accounting company in the world. In order to maintain and increase

The role of internal audit is to provide independent declaration that an organization’s threatadministration, governance and internal control processes are functioning effectively. Internal auditors deal with concerns that are essentially important to the existence and success of any organization. Unlike external auditors, they aspect beyond financial possibilities and statements to reflect wider problems such as the organization’s reputation, development, its power on the location and the approach it treats its organizations.In summary, internal accountantssupport organizations to thrive.

International Professional Practices Framework (IPPF) 2011 and Institute of Internal auditors (IIA), Defines, the Internal auditing as an independent, objective assurance and consulting activity intended to add value and improve an organization’s operations. It helps an organization to achieve its objectives by bringing a methodical, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. The overall objective of internal auditing is to assist all members of management in the effective discharge of their functioning, by endorsing them with objective analysis, appraisals, recommendations and pertinent comments concerning the activities reviewed. The Institute of Internal auditors under the glossary of the Standards for the Professional Practice of Internal Auditing,(IIA 2004c:25) outlines the concept of ‘value added’ in the integrity and objectivity of internal auditing and financial report scrutiny states that:(Institute of Internal Auditors