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The Effects of Missing Data on Audit Inference and an Investigation into the Validity of Accounts Receivable Confirmations as Audit Evidence

Description: The objectives of the thesis research were twofold. One objective was to conduct an exploratory investigation of the underlying response mechanism to an auditor's request for confirmation of accounts receivable. The second objective was to investigate the validity of confirmation evidence. Validity was defined in terms of detection of errors.
Date: August 1987
Creator: Caster, Paul, 1951-
Partner: UNT Libraries
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Waste, Fraud, and Abuse in Agency Travel Card Programs

Description: The Travel and Transportation Reform Act of 1998 required federal employees to use travel charge cards to pay for the expenses of official government travel. The dollar volume of travel card transaction has nearly doubled from FY1999 to FY2009. This report discusses card misuse committed by federal employees, and Congress's response, which has included hearings and legislation intended to enhance travel card management and oversight.
Date: September 28, 2010
Creator: Hatch, Garrett
Partner: UNT Libraries Government Documents Department
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The Applications of Regression Analysis in Auditing and Computer Systems

Description: This thesis describes regression analysis and shows how it can be used in account auditing and in computer system performance analysis. The study first introduces regression analysis techniques and statistics. Then, the use of regression analysis in auditing to detect "out of line" accounts and to determine audit sample size is discussed. These applications led to the concept of using regression analysis to predict job completion times in a computer system. The feasibility of this application o… more
Date: May 1977
Creator: Hubbard, Larry D.
Partner: UNT Libraries
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Collaboration Leads to State-of-the-Art Energy Auditing Tool: Project Highlights (Fact Sheet)

Description: This fact sheet describes the tablet-based simuwatt Audit tool, which uses NREL's advanced energy modeling framework and building energy audit processes, collaboration tools, in-app media, and private company concept3D's geometric capture software combined with real-time connections to large sets of standardized data to perform building energy audits faster than traditional methods. By integrating the NREL Building Component Library, utility rates, weather information, and energy conservation m… more
Date: March 1, 2013
Partner: UNT Libraries Government Documents Department
open access

Waste, Fraud, and Abuse in Agency Travel Card Programs

Description: This report begins by discussing the structure of agency travel card programs, and then discusses weaknesses in agency controls that have contributed to waste, fraud, and abuse. It then examines travel card legislation introduced or enacted in the 111th Congress, and concludes with observations on the information available to Congress for oversight of agency travel card programs.
Date: July 20, 2009
Creator: Hatch, Garrett
Partner: UNT Libraries Government Documents Department
open access

Waste, Fraud, and Abuse in Agency Travel Card Programs

Description: This report begins by discussing the structure of agency travel card programs, and then discusses weaknesses in agency controls that have contributed to waste, fraud, and abuse. It concludes with observations on the information available to Congress for oversight of agency travel card programs.
Date: May 13, 2009
Creator: Hatch, Garrett
Partner: UNT Libraries Government Documents Department
open access

Waste, Fraud, and Abuse in Agency Travel Card Programs

Description: This report begins by discussing the structure of agency travel card programs, and then discusses weaknesses in agency controls that have contributed to waste, fraud, and abuse. It then examines relevant legislation introduced or enacted in the 111th Congress, including the Government Charge Card Abuse Prevention Act of 2009 (H.R. 2189 and S. 942), and concludes with observations on the information available to Congress for oversight of agency travel card programs.
Date: March 15, 2010
Creator: Hatch, Garrett
Partner: UNT Libraries Government Documents Department
open access

Accounting Problems Reported in Major Companies Since Enron

Description: This report questions the increase in corporate accounting restatements made since the 1980s and early 1990s following the wake of the collapse of Enron. Moreover, the report summarizes the accounting problems of major corporations that have been reported since Enron. Finally, the report wonders if these issues are standard within American companies or if they have all only been isolated issues.
Date: January 28, 2003
Creator: Jickling, Mark
Partner: UNT Libraries Government Documents Department
open access

Paradigm Shift from Vague Legal Contracts to Blockchain-Based Smart Contracts

Description: In this dissertation, we address the problem of vagueness in traditional legal contracts by presenting novel methodologies that aid in the paradigm shift from traditional legal contracts to smart contracts. We discuss key enabling technologies that assist in converting the traditional natural language legal contract, which is full of vague words, phrases, and sentences to the blockchain-based precise smart contract, including metrics evaluation during our conversion experiment. To address the c… more
Date: July 2023
Creator: Upadhyay, Kritagya Raj
Partner: UNT Libraries
open access

Does the Knowledge of Unaudited Account Balances Adversely Affect the Performance of Substantive Analytical Procedures?

Description: Auditors use substantive analytical procedures to make assertions about the adequacy and appropriateness of client balances. The analytical procedure process consists of auditors creating independent account expectations and corroborating unusual fluctuations through obtaining and evaluating additional audit evidence. Prior analytical procedure research has found that knowledge of clients' unaudited account balances biases auditors' expectations towards the current year figures. However, thi… more
Date: December 2009
Creator: Pike, Byron J.
Partner: UNT Libraries
open access

Statutory Offices of Inspector General: Past and Present

Description: Statutory offices of inspector general (OIG) consolidate responsibility for audits and investigations within a federal agency. Established by public law as permanent, nonpartisan, independent offices, they now exist in more than 60 establishments and entities, including all departments and largest agencies, along with numerous boards and commissions. Various initiatives and proposals in the 110th Congress are designed to strengthen the IGs' independence, add to their reports, and create new pos… more
Date: September 25, 2008
Creator: Kaiser, Frederick M.
Partner: UNT Libraries Government Documents Department
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