Managerial Auditing Journal: Volume 20 Issue 6

Risk management, internal controls and organizational vulnerabilities

Jagdish Pathak

This is a theme editorial written exclusively by the guest editor for this special issue. This opinion piece demonstrates the impact of technology convergence on the internal…

Corporate reporting on the internet: some implications for the auditing profession

Iqbal Khadaroo

The exponential growth in corporate reporting on the internet has created numerous opportunities and challenges for the accounting and auditing profession, and regulators. This…

The impact of procurement card usage on cost reduction, management control, and the managerial audit function

Emilio Boulianne

Provide a better understanding of the functionalities and benefits of the procurement card technology (P‐Card), and examines the card's impact on management control and the audit…

Employing generalized audit software in the financial services sector: Challenges and opportunities

Roger Debreceny, Sook‐Leng Lee, Willy Neo, Jocelyn Shuling Toh

Computer assisted audit techniques (CAATs) encompass a range of computerized techniques that internal and external auditors use to facilitate their audit objectives. One of the…

A measure of perceived auditor ERP systems expertise: Development, assessment, and uses

Joseph F. Brazel

The purpose of this study is to develop, assess, and provide uses for a measure of perceived enterprise resource planning (ERP) systems expertise for financial statement auditors…

A fuzzy‐based algorithm for auditors to detect elements of fraud in settled insurance claims

Jagdish Pathak, Navneet Vidyarthi, Scott L. Summers

In the current global economy, the survival of an insurance company depends on its ability to respond to the customer demands. One of the demands of customers is efficient…