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The concept and method of dynamic auditing are discussed ‐ how they can support and guide auditors in their extended audit tasks. Differentiating between more conventional static auditing and modern dynamic auditing, without judging one superior over the other, will be helpful to auditors and auditees. Each basic type of auditing has its merits and applications. Dynamic auditing complements existing audit practices and renders auditing itself more effective.

Quality audits are prominent and proven management tools for assessing compliance and effectiveness of quality systems. They are commonly used in the effort to improve overall business performance. However, similarly to any other physical or conceptual system, they may fail to achieve objectives set forth, raising concerns among auditees and clients alike. Argues for the provision of adequate confidence to various interested parties in the quality of auditing services. A quality audit is conceptualized using the systems approach. Subsequently, a quality assurance framework based on the application of the 1994 and 2000 versions of the ISO 9001 standard in auditing is presented. Audit system effectiveness is modeled using the concepts of audit reliability, availability and suitability. Audit failures, risks and maintainability are addressed in detail. It is concluded that audit managers must ensure appropriate levels of quality and effectiveness of quality audit systems.

The Institute of Internal Auditors is in the process of developing new standards for the internal auditing profession. The first set of these standards will be implemented with effect from 1 January 2002. The purpose of professional standards is to lay down the minimum requirements to be maintained for acceptable practice. In June 1999, a new formal definition of internal auditing was adopted to address relevant issues with which internal auditing is currently faced. Existing standards, when read in conjunction with the new definition, have deficiencies and these deficiencies have led to the development of new standards for the profession. The purpose of this article is to discuss the limitations of the current standards, to identify the changes incorporated in the new standards, and to evaluate the changes. The article evaluates whether the new standards address the changes in the new definition and highlights the influence of the changes in the standards on the internal auditing profession. The findings are that the new standards are difficult to analyse, especially because the current standards must still be used in conjunction with the new standards, yet the changes successfully address the challenges facing the internal auditing profession.

Cloud computing plays a significant role in the initialization of secure communication between users. The advanced technology directs to offer several services, such as platform, resources, and accessing the network. Furthermore, cloud computing is a broader technology of communication convergence. In cloud computing architecture, data security and authentication are the main significant concerns.

The purpose of this study is to design and develop authentication and data security model in cloud computing. This method includes six various units, such as cloud server, data owner, cloud user, inspection authority, attribute authority, and central certified authority. The developed privacy preservation method includes several stages, namely setup phase, key generation phase, authentication phase and data sharing phase. Initially, the setup phase is performed through the owner, where the input is security attributes, whereas the system master key and the public parameter are produced in the key generation stage. After that, the authentication process is performed to identify the security controls of the information system. Finally, the data is decrypted in the data sharing phase for sharing data and for achieving data privacy for confidential data. Additionally, dynamic splicing is utilized, and the security functions, such as hashing, Elliptic Curve Cryptography (ECC), Data Encryption Standard-3 (3DES), interpolation, polynomial kernel, and XOR are employed for providing security to sensitive data.

The effectiveness of the developed privacy preservation method is estimated based on other approaches and displayed efficient outcomes with better privacy factor and detection rate of 0.83 and 0.65, and time is highly reduced by 2815ms using the Cleveland dataset.

This paper presents the privacy preservation technique for initiating authenticated encrypted access in clouds, which is designed for mutual authentication of requester and data owner in the system.

Big data has posed problems for businesses, the Information Technology (IT) sector and the science community. The problems posed by big data can be effectively addressed using cloud computing and associated distributed computing technology. Cloud computing and big data are two significant past-year problems that allow high-efficiency and competitive computing tools to be delivered as IT services. The paper aims to examine the role of the cloud as a tool for managing big data in various aspects to help businesses.

This paper delivers solutions in the cloud for storing, compressing, analyzing and processing big data. Hence, articles were divided into four categories: articles on big data storage, articles on big data processing, articles on analyzing and finally, articles on data compression in cloud computing. This article is based on a systematic literature review. Also, it is based on a review of 19 published papers on big data.

From the results, it can be inferred that cloud computing technology has features that can be useful for big data management. Challenging issues are raised in each section. For example, in storing big data, privacy and security issues are challenging.

There were limitations to this systematic review. The first limitation is that only English articles were reviewed. Also, articles that matched the keywords were used. Finally, in this review, authoritative articles were reviewed, and slides and tutorials were avoided.

The research presents new insight into the business value of cloud computing in interfirm collaborations.

Previous research has often examined other aspects of big data in the cloud. This article takes a new approach to the subject. It allows big data researchers to comprehend the various aspects of big data management in the cloud. In addition, setting an agenda for future research saves time and effort for readers searching for topics within big data.

The purpose of the study is to examine how small and medium audit practices (SMPs) in emerging economies build and anchor on dynamic auditing capability to operate in a turbulent business environment occasioned by the Covid-19 pandemic.

The study adopts an exploratory qualitative methodology using qualitative data collected with the aid of an open-ended instrument. With the help of a qualitative data analysis software QSR NVivo9, data were analyzed following Gioia's methodology with a four-stage coding process that combines both a deductive and an inductive approach.

The findings of the study show that to manage operations during the Covid-19 pandemic, SMPs developed and anchored on dynamic auditing capabilities. Specifically, the findings show that this required transformation of existing operational capabilities, shiftiness, flexibility and innovativeness of the SMPs as well as leveraging networking and adaptive sub-capabilities.

The study produces a pioneer result of how to develop and anchor on the dynamic auditing capability by the SMP subsector of the audit industry to continue operations in a turbulent business environment the magnitude of the Covid-19 pandemic.

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government.

The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise.

This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise.

This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers.

LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.

This paper aims to propose a dynamic and holistic framework that combines the brand portfolio audit with the brand architecture redesign.

Depicting from an extensive review on the frameworks of brand audit and brand architecture, a dynamic approach to brand portfolio audit and brand architecture strategy was developed, and later applied and tested in three B2B and B2C companies.

The paper suggests an eight-step framework to guide practitioners when auditing a specific brand portfolio and designing a revised brand architecture strategy. Additionally, a Brand Audit Scorecard was developed to enable and sustain brand portfolio audits, divided into three dimensions (brand equity, brand contribution and strategic options).

Further research should aim at testing the proposed framework in different types of companies and countries.

This paper contributes to the brand audit and brand architecture literature by proposing a holistic framework that is not static.

The purpose of this paper is to empirically investigate the influence of corporate governance variables relating to the board of directors, audit and ownership on the agency problems that inflict a firm's investments in capital and research and development (R&D) expenditures. This study posits that the R&D investments are inflicted by the agency problem of “quiet life” whereas “empire-building” agency problem affects capital expenditure decisions.

This study analyses the investment behaviour of non-financial and non-utility firms listed on NIFTY 200 from FY 2009 to FY 2018 using a static and dynamic model.

The results from the static model suggest that ownership concentration mitigates the agency problem of the “quiet life” that affects R&D expenditures. However, no corporate governance attribute has a significant impact on R&D investments under the assumption of the dynamic model. In respect of capital expenditures, the analysis of static model yields that audits by large auditor firms and usage of non-audit services ameliorate the agency problem of “empire-building”. The results from the dynamic model show that independent boards worsen it. They also continue to provide empirical evidence in favour of large auditors.

This paper contributes to the literature on the corporate governance-investment association by simultaneously examining the impact of multiple corporate governance attributes on the agency problems of “quiet life” and “empire-building” that affect R&D and capital expenditures, respectively, in a static and dynamic context for a sample of Indian firms.