By Philomena Leung, Barry J Cooper
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Extra info for Managerial Auditing Journal, Volume 17 Number 3 2002: Critical perspectives on accounting and finance
The costs of change orders in the research reported by Zeitoun and Oberlander (1993) and Cox et al. (1999) are similar to the rework costs previously reported. A degree of change can be, and to a certain extent, should be, expected in construction, as it is difficult for clients to visualise the end product that they procure. However, almost all forms of rework (with exception of those caused by weather) are preventable with the implementation of quality management concepts (Ashford, 1992; CIDA, 1995; Love and Li, 2000a), since poor management of the design and construction process typically causes such costs to occur.
Material weaknesses in internal control; . management integrity; . fraud. Timing and form of communication The communication of matters to the governance body should be done in a timely fashion. Prompt reporting enables the body to take appropriate action. The form of the communication to the governance body is not regulated by the ISA; either oral or written communication is allowed. If the external auditor chooses to relay matters orally, appropriate [ 148 ] ISA 260 notes that the confidentiality rules of accounting licensing bodies or legal requirements may restrict the external auditor’s communication with the governance body.
Also, internal auditors are likely to communicate more frequently than their external colleagues. Besides submitting plans for the coming year’s work, internal auditors also prepare activity reports covering those items already listed. The activity reports, emphasizing significant observations and recommendations, may be prepared as the work is being performed or after it has been completed. The CAE presents these activity reports to senior management and the board at least annually. However, the CAE is likely to communicate with the board much more often, perhaps several times a year.
Managerial Auditing Journal, Volume 17 Number 3 2002: Critical perspectives on accounting and finance by Philomena Leung, Barry J Cooper