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Volume 12, Issue 1
Are audits wasting resources by measuring the wrong things? A survey of methods used to select audit review criteria
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Original Article
Are audits wasting resources by measuring the wrong things? A survey of methods used to select audit review criteria
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Feb 2003
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Oct 2005
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Dec 2005
12
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Feb 2006
41
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Mar 2006
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Apr 2006
28
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May 2006
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43
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Jun 2006
11
29
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Jul 2006
8
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Aug 2006
7
29
25
Sep 2006
7
27
34
Oct 2006
18
36
31
Nov 2006
9
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Dec 2006
4
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23
Jan 2007
13
22
14
Feb 2007
23
32
34
Mar 2007
21
28
28
Apr 2007
22
22
20
May 2007
17
26
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Jun 2007
23
14
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Jul 2007
13
26
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Aug 2007
14
8
11
Sep 2007
14
8
14
Oct 2007
26
13
12
Nov 2007
19
5
10
Dec 2007
15
9
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Jan 2008
17
7
14
Feb 2008
23
14
25
Mar 2008
46
15
29
Apr 2008
29
15
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May 2008
21
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Jun 2008
15
5
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Jul 2008
6
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Aug 2008
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Sep 2008
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Oct 2008
15
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Nov 2008
9
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Dec 2008
8
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6
Jan 2009
3
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Apr 2009
29
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May 2009
20
7
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Jun 2009
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Jul 2009
5
4
2
Aug 2009
17
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Sep 2009
9
8
9
Oct 2009
12
5
5
Nov 2009
8
1
2
Dec 2009
6
6
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Jan 2010
15
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6
Feb 2010
17
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17
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Apr 2010
29
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24
May 2010
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Jun 2010
21
3
9
Jul 2010
24
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Aug 2010
17
12
9
Sep 2010
34
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2
Oct 2010
21
9
8
Nov 2010
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3
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12
8
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Jan 2011
13
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Feb 2011
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3
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Mar 2011
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May 2011
21
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Jun 2011
20
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Jul 2011
26
3
4
Aug 2011
26
5
6
Sep 2011
10
5
7
Oct 2011
32
4
5
Nov 2011
14
10
9
Dec 2011
30
13
10
Jan 2012
46
8
5
Feb 2012
36
15
11
Mar 2012
46
9
6
Apr 2012
35
16
14
May 2012
37
21
7
Jun 2012
52
14
14
Jul 2012
50
15
21
Aug 2012
24
7
13
Sep 2012
44
8
4
Oct 2012
37
11
13
Nov 2012
43
9
7
Dec 2012
26
15
12
Jan 2013
58
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3
Feb 2013
64
18
9
Mar 2013
66
15
8
Apr 2013
73
18
12
May 2013
66
13
14
Jun 2013
58
3
4
Jul 2013
46
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Aug 2013
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1
2
Sep 2013
49
6
6
Oct 2013
54
7
6
Nov 2013
48
14
5
Dec 2013
35
3
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Jan 2014
67
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56
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47
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11
Apr 2014
48
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May 2014
50
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Jun 2014
47
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Jul 2014
50
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Aug 2014
42
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35
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Oct 2014
49
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Nov 2014
36
15
6
Dec 2014
32
10
2
Jan 2015
42
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Feb 2015
43
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42
3
7
Apr 2015
32
1
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May 2015
30
7
3
Jun 2015
49
1
6
Jul 2015
40
8
3
Aug 2015
37
5
2
Sep 2015
41
3
2
Oct 2015
26
2
0
Nov 2015
35
3
2
Dec 2015
35
6
1
Jan 2016
32
6
7
Feb 2016
46
3
5
Mar 2016
43
1
7
Apr 2016
60
5
7
May 2016
34
0
1
Jun 2016
26
2
5
Jul 2016
29
1
3
Aug 2016
36
7
2
Sep 2016
35
1
5
Oct 2016
32
14
7
Nov 2016
33
26
2
Dec 2016
18
3
1
Jan 2017
22
3
2
Feb 2017
10
2
3
Mar 2017
2
4
2
Apr 2017
2
7
2
May 2017
0
11
2
Jun 2017
4
6
5
Jul 2017
8
5
2
Aug 2017
12
10
7
Sep 2017
24
20
9
Oct 2017
22
16
3
Nov 2017
44
42
3
Dec 2017
91
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1
Jan 2018
123
113
5
Feb 2018
77
59
9
Mar 2018
119
107
3
Apr 2018
78
74
6
May 2018
85
75
16
Jun 2018
44
33
20
Jul 2018
30
17
24
Aug 2018
37
27
10
Sep 2018
25
25
12
Oct 2018
36
36
11
Nov 2018
47
47
15
Dec 2018
67
67
6
Jan 2019
53
52
15
Feb 2019
61
61
12
Mar 2019
45
45
22
Apr 2019
17
15
32
May 2019
20
14
13
Jun 2019
10
8
10
Jul 2019
9
7
14
Aug 2019
7
5
6
Sep 2019
12
8
22
Oct 2019
16
14
7
Nov 2019
18
11
10
Dec 2019
24
16
9
Jan 2020
6
4
8
Feb 2020
14
8
21
Mar 2020
8
3
13
Apr 2020
13
11
21
May 2020
23
10
9
Jun 2020
24
17
3
Jul 2020
47
45
4
Aug 2020
33
27
8
Sep 2020
32
31
8
Oct 2020
67
54
4
Nov 2020
71
67
7
Dec 2020
96
94
2
Jan 2021
93
93
3
Feb 2021
83
80
11
Mar 2021
89
89
3
Apr 2021
93
87
5
May 2021
81
81
6
Jun 2021
65
65
6
Jul 2021
67
67
9
Aug 2021
67
67
6
Sep 2021
63
63
8
Oct 2021
81
77
23
Nov 2021
83
74
26
Dec 2021
67
62
4
Jan 2022
79
71
15
Feb 2022
69
67
5
Mar 2022
81
74
9
Apr 2022
85
76
10
May 2022
96
83
12
Jun 2022
85
81
6
Jul 2022
77
73
3
Aug 2022
99
83
5
Sep 2022
83
79
6
Oct 2022
92
77
14
Nov 2022
52
48
4
Dec 2022
15
6
3
Jan 2023
9
7
4
Feb 2023
49
39
6
Mar 2023
9
3
6
Apr 2023
16
8
7
May 2023
15
8
7
Jun 2023
69
65
4
Jul 2023
84
70
15
Aug 2023
75
69
7
Sep 2023
69
65
2
Oct 2023
67
67
3
Nov 2023
85
83
11
Dec 2023
129
67
1
Jan 2024
106
58
4
Feb 2024
96
55
2
Mar 2024
182
61
3
Total
9878
7958
3056
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