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CAG of India writes: As our democracy matures, my role is becoming more vital

By placing the Indian citizen at the centre stage for implementation of government programmes and as ultimate beneficiaries, there is an onerous expectation of the CAG to assess the preparedness and planning, as well as to monitor and recommend corrective actions for realisation of economic, social and environmental aspirations

UPSC Key—9th November, 2023: Cloud Seeding Technology, Comptroller and Auditor General of India and Electoral Trusts

Exclusive for Subscribers from Monday to Friday: Why Project Cheetah and Rule 275 of the Rules of Procedure and Conduct of Business in Lok Sabha are relevant to the UPSC Exam? What significance do topics like Pusa-2090, INDUS-X, Electoral Trusts and Energy Conservation Building Code have for both the preliminary and main exams? You can learn more by reading the Indian Express UPSC Key for November 9, 2023.

Audit Quality Improvement and the Role of Risk: Audit as a Moderator by Edy Sujana and Nyoman Ari Surya Dharmawan

The audit process used by the auditor directly impacts audit quality. The auditor's attitude and cognitive abilities are crucial for finishing the Audit and play a significant part in the decision-making process. Different auditing techniques and procedures can also be adjusted to situations that are not typical. Hence, additional research needs to be done on audit quality to maintain it at a high level in the future under all circumstances. This study investigates how audit quality affects the moderating factors of audit skepticism, planning, and Risk. In this study, 265 Indonesian auditor respondents served as the sample. A quantitative strategy that is put to the test via path analysis is a research method. The SmartPLS 3 testing tool was used to conduct statistical testing. The findings indicated that professional Skepticism impacted audit quality. Moreover, Audit Planning affects the quality of the Audit. It has been demonstrated that audit risk strengthens the link between p

AuditBoard Named Leader in Audit Management and GRC

Customer response to recently-released capabilities continues run of top rankings on G2.com AuditBoard, the leading cloud-based platform transforming audit, risk, and compliance management, today

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