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Auditors need to assess organizations risktaking behaviour in thechanging marketplace. Discusses strategic risk with a specificregard to the product market and its dangers to the organization withoutthe correct techniques. Looks at the two types of risk actionand inaction risk and goes on to...
Until recently, the formal model for the estimation of audit riskwas relatively straightforward. There were two major approaches thefamiliar multiplicative planned risk model in the USA and UK and theCanadian Bayesian posterior risk model. Recent work has substantiallychanged the framework for...
There are many definitions of materiality and such differences indefinition show that there is great concern about the applicability ofmateriality in the auditing profession. Various materiality guidelineshave been recommended by both academic researchers and accountingbodies, but the Auditing...
Selects two of the recent developments in information technology,and those expected in the near future, which suggest major advances inboth humancomputer and computercomputer communications. Explores theinternal control and auditing issues which surround two suchtechnologies enduser computing...
Reports on the evaluation of a set of commercial PCsecurityproducts. Argues how, and why, this analysis differs from the kind ofsecurity evaluation described in the IT security evaluation criteriapublished recently by some national security agencies. Draws on anindepth examination down to the...
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