Auditrice / AuditeurBonnes pratiques et innovations
L’audit de la culture organisationnelle : analyse des sondages auprès des employés avec python
Data analytics is becoming increasingly important in the business world. Indeed, data analytics has been especially profitable for early adopters like Amazon, Google, and Spotify, which have used it to predict the preferences of consumers. Data analytics has also been applied in the field of auditing to look for patterns that could indicate fraud or non-compliance with regulations, and provide general insight into an organization’s risks. This article argues that auditors can take advantage of the rich data provided by employee surveys to extend data analytics to audits of organizational culture.
Huit conseils pour corroborer les observations et conclusions d’un audit de performance
Audit standards require auditors to collect sufficient appropriate evidence to support their conclusions. To demonstrate that this requirement has been met, it is common practice for audit teams to prepare substantiation files that present, for each section of a performance audit report, the relevant evidence that was collected and explain how this evidence supports the conclusions reached. Read these 8 tips that will help performance auditors prepare substantiation files that are clear, complete, and easy to review.
