Shift Happens

In: Science

Submitted By michmarisse
Words 10808
Pages 44
-------------------------------------------------
EXPLORING THE PRINCIPLES FOR INCREASING INTEGRITY, OBJECTIVITY IN EXTERNAL AUDITS.
Authors:
Dosch, Robert J. rdosch@business.und.edu
Haskins, James P. jhaskins@business.und.edu
O'Keefe, Timothy P. tim.okeefe@business.und.edu
Source:
Information Management Journal. May/Jun2013, Vol. 47 Issue 3, p32-36. 5p.
Document Type:
Article
Subject Terms:
*RECORDS management
*FINANCIAL statements
*AUDITING
*DATA integrity
*AUDITING standards
*BUSINESS records -- Management
*OFFICE management
*ELECTRONIC data processing
Geographic Terms:
UNITED States
NAICS/Industry Codes:
518210 Data Processing, Hosting, and Related Services
561110 Office Administrative Services
561490 Other business support services
Abstract:
The article discusses how integrating the records and information management (RIM) process and Generally Accepted Recordkeeping Principles in the financial statement audit process will improve audit objectivity and integrity. It states that RIM professionals have an important role in the audit process as the objectivity and integrity of information are crucial to the quality of audit outcomes. It explores the framework of an external audit in the U.S. which are done in compliance with the General Accepted Auditing Standards.
ISSN:
1535-2897
Accession Number:
89184390
-------------------------------------------------
EXPLORING his article proposes that incorporating the records and information management (RIM) function and Generally Accepted Recordkeeping Principles® (the Principles) into the financial statement audit process will enhance audit integrity and objectivity, increasing the quality of audit outcomes. Therefore, as RIM professionals define and refine the business case for RIM, their potential role in the external audit process should be included. 32 MAY/JUNE 2013…...

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