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3 résultats pour « auditors »

Do Auditors Understand the Implications of ESG Issues for Their Audits?

28 août 2023 Autre, esg, internalcontrols, auditors, financialreporting, icfr

#auditors fail to detect material weaknesses in clients' #internalcontrols over #financialreporting (#icfr) when clients experience financially material negative #esg incidents, which eventually lead clients to restate their financial statements. The results suggest that auditors overweight their clients' attempts at improving their internal controls following the revelation of material ESG incidents.

Remembering Fraud in the Future: Investigating and Improving Auditors’ Attention to Fraud

9 mars 2023 Autre, fraud, regulators, auditors, antifraud

This study leverages prospective memory theory to examine how encouraging #auditors to have implementation intentions can improve their attention to #fraud. Results suggest that encouraging implementation intentions, can increase auditors’ attention to fraud and make them more likely to take effective #antifraud actions. However, even in high fraud risk settings, auditors may still devote insufficient attention to fraud when performing planned #audit procedures, raising concerns for #regulators.

Do Auditors Consider Cybersecurity Insurance in Pricing Audits?

25 juil. 2022 Autre, regulation, compliance, cyberrisk, cyberinsurance, auditors, Résilience numérique

"We conclude that the purchase of cyber insurance is indicative of an overall higher risk profile, but that having that insurance after experiencing a breach and formalizing cyber risk oversight within the audit committee reduces auditors’ perceptions of risk."

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