Abstract
This paper describes the need, in today's global environment, for managing diversity and bridging cultural differences and explains that that need is best met by integrating cultural audits into the human resources department. The paper explains that the objective of a cultural audit is to provide an overview of the strengths and weaknesses of the work-force and that a growing need for cultural audits exist, particularly, in the United States.

From the Paper
"The objectives of a cultural audit are to "determine...'climate', establish how the current status (of a department) aligns with its vision, provide a planning tool, (and) provide a baseline for future comparisons." More than an assessment, of course, cultural audits tend to define (and possibly remove or lower) barriers due to cultural, gender, ethnic, or language differences (to cite only a few). Cultural audits, therefore, are established to enhance the work environment, to understand the needs, the similarities and differences, the ease or difficulty of working together. If cross-civilizational issues do present barriers, the cultural audit should be able to pin-point problem areas which can then be addressed."

Tags:norms, governing, employee, interactions, practices, barriers, effective, communication, recommendations

Abstract
In this article, the writer explains that the Certified Public Accountant (CPA) statutory title is conferred on accountants qualified by passing the Uniform Certified Public Accountant Examination. The writer points out that the Generally Accepted Auditing Standards (GAAS) are a set of ten auditing standards developed in 1947 by the American Institute of Certified Public Accountants (AICPA), referring to general standards, standards of field work and standards of reporting. The writer discusses that the general auditing standards state that the person or persons performing the audit must have adequate technical training and proficiency as an auditor. In addition, the writer notes that the auditor must keep at all times an independent mental attitude; and finally, professional care must be exercised when planning and performing the audit and when preparing the report.

From the Paper
"Other requirements needed to be fulfilled for a license as a CPA are stated in Section 7404, Article 149, Title 8 of New York's Education Law: in the first place, an application must be filed with the department; then, after the candidate's education and experience have been found satisfactory, a written examination must be passed; also, the fees issue must not be forgotten, as a two hundred twenty dollars fee must be paid to the department for admission to a department conducted examination and a one hundred fifteen dollars fee for each reexamination for an initial license, and also a two hundred ten dollars fee for each triennial registration period."

Tags:accountants, CPA, control, auditing

From the Paper
"Many companies across the United States employ an internal audit staff, with some departments numbering in the hundreds. The companies typically established the functions in the 1970s to improve their internal financial control environment. Since then, advances in information technology have meant more reliable control systems. As a result, time-consuming, routine testing often is less beneficial and often unnecessary. Nonetheless, internal auditors remain a critical part of many organizations, although their role is changing from merely appraising the company's internal procedures to being more aggressive in their approach to their responsibilities. This research considers the historical role of the internal auditor, how internal audits differ from external audits, and considers the future direction of the internal audit ..."

Abstract
This paper explains that a conflict of interest arises when independent and internal auditors, who check the design of a company's internal control system, also help to construct it. The author points out that the Sarbanes-Oxley Act was designed to provide checks of independence for public accountants who perform audits on publicly traded companies.

From the Paper
"An accounting system is only accurate to the extent that it is used properly. The management of a company is charged with designing the accounting system and developing an environment in which the system will be used consistently and correctly. Internal controls are the management policies implemented to assure that the information coming from the accounting system reflects the actual transactions of the company. There are two prerequisites to implementing internal control techniques. One is proper management attitude. Unless the management of ..."

Tags:auditing, internal, controls, conflicts, of, interest, sarbanes-oxley, act, public, accounting, firms

Abstract
This paper discusses generally accepted auditing standards and explains that they are guidelines, which auditors must follow while conducting an audit of a company's or government entity's financial statements. Specifically, the paper defines general, fieldwork and reporting standards as established by the American Institute of Certified Public Accountants (AICPA). The paper then applies these standards to financial operational and compliance audits especially under the requirements of the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board (PCAOB).

Table of Contents:
Nature and Functions of Auditing
General Standards
Fieldwork Standards
Reporting Standards
How These Standards Apply to Financial, Operational, and Compliance Audits
Audit Effects and Requirements of Auditors by the Sarbanes-Oxley Act and PCAOB

From the Paper
"Reporting Standards are concerned with whether the financial statements are presented in accordance with GAAP, consistency, informative disclosures, and an expression of opinion on the financial statements that have been audited. The audit report must state whether the financial statements have been prepared in conformity with GAAP and whether or not there is consistency from one year to the next."

Tags:guide framework, financial statements, operational compliance

Abstract
This paper discusses and examines an audit of Virginia's social services system by the Joint Legislative Audit and Review Commission (JLARC). It then evaluates th JLARC audit on the standards of quality for the school division. The paper discusses how and why the audits were performed and examines the results that were obtained. It also looks at the strengths and weaknesses of the studies.

Table of Contents:
Operation and Performance of Virginia's Social Services System
http://jlarc.state.va.us/Reports/Rpt323.pdf
Which agency is being audited?
Who performed the audit?
Analysis of the JLARC Audit
Research Questions and Methodology
Conclusion
Special Report: State Spending on Standards of Quality (SOQ) Costs, FY 2007
http://jlarc.state.va.us/Meetings/December07/soq07.pdf
What is the agency being audited?
Who performed the audit?
Analysis of the JLARC Audit
Research Questions and Methodology
Conclusion

From the Paper
"This report is an excellent example of a standardized government report. It clearly explains the methodology and intent of the project. However, it is lacking in the ability to meet changing, or unknown, needs of various school systems. The methodology is simplistic, considering the complexity of the issue of improving student outcomes. Perhaps in the future, the report needs to consider the performance of students on standardized tests, which is currently ignored using the current research method. They may need to adjust funding amounts based on academic performance, rather than number of students alone."

Tags:standardization, department, regulations

Abstract
This paper discusses how audit management is a fundamental element in government accountability, control and performance management. It provides a comprehensive look at the process for audit awards made by the Federal government. It examines compliance with the process itself and identifies the framework used for guidance in awarding audit contracts.

Outline
Introduction
Overview
Rationale for and Objectives of the Project
Research Questions
Hypotheses: Main and Secondary
Research Methodology
Desktop or Literature Search
Rationale for Search Methodology
Literature/Desktop Research
Summary
Authoritative Sources
Literature Findings
Desktop Findings
Analysis and Results
Summary
Justification for Audits
Evolving Role of Auditors
Types of Audit Contracts
Understanding the Audit Process
Best practices and Benchmarking
Conclusions
Recommendations
Bibliography
Appendices

From the Paper
"The Federal government has to implement a system of checks and balances because of the broad range of responsibility that is involved in the contract process. Funkhouse reports on a local government auditing study that was conducted in large U.S. cities. A mail survey was sent to the head of each audit organization, followed be additional mailings and email and phone contact. The main outcome was that the audit directors clearly saw the value of the audit process in identifying problems in their jurisdictions. They were also proactive in initiating audits beyond those that were mandated and believed that in the long run, this would result in cost savings. The article further states that local government auditing will continue to get stronger and will eventually filter down to smaller municipalities."

Tags:programs, federal, regulation, law

Abstract
In this article the writer notes that over the past two decades, a number of changes took place that greatly altered the business world. The writer points out that some of these changes were external, such as ever-increasing globalization, growing competition and fast-paced technological innovations. However, some of the changes were internal. The writer relates that at the beginning of the millennium, for example, huge cases of company fraud rocked the structures of many organizations and that, as a result, the entire auditing field was put on trial. The writer maintains that Enron and similar financial disasters made many companies think and then think again about how to enhance their own internal audit functions. In order to find out more about auditing in present times, the writer interviewed, Robert Norwick, the internal auditor of a local mid-sized family-owned business.

Outline:
Background
Internal Audit Position
Need for Internal Auditors
Future Growth
Average Current Compensation of Internal Auditors
Certification
Organizations/Resources

From the Paper
"Norwick works for a farsighted company that recognizes the value of prevention. They also realized that if they ever wanted to go public or acquired a public company, they would be accountable by legislation. Instead of using external auditors, they decided to expand their internal department. It hired him a couple of years ago after an extensive search to find the right individual for the new internal audit position. They put together a cross-functional search committee, including the human resources director and CFO, to get varied input. They also looked at additional skills beyond the traditional ones normally required for internal auditors. For example, they wanted someone who was just as comfortable in front of the desk talking with people as well as behind the desk crunching numbers."

Tags:audit, globalization, accounting, techniques

Abstract
This paper discusses the approach one would take to prepare, compose and present a full marketing audit. For each given section of the marketing audit the following aspects are covered: types of data and information, analysis, start and finish dates and a list of challenges that might affect the execution of the audit. The result of this paper is to facilitate a full marketing audit.

From the Paper
"The executive summary should encompass the broad conclusions of the research, or in this case, the marketing audit, as well as the recommendations resulting from the final analysis. The interested executive who wishes to more fully understand how the conclusions were reached and to further justify the rationale behind the recommendations may take the time to review the research material contained within the entire report. The executive summary should be a synopsis of the conclusions and recommendations and not a point by point analysis (Tips, 2005, p.23). Creating an engaging and informative executive summary ensures that top management considers the marketing audit a quality product supported by solid research."

Tags:marketing, audit, strategy

Abstract
This paper deals with the analysis of the auditing procedures. It looks at the issue of auditing of the audit company during the first stages and then follows the process through out the completion of the audit.

Tags:auditing, phases, steps