A hybrid decision support framework for planning a risk-based audit engagement

References

• Abidin, N. H. Z. (2017). Factors influencing the implementation of risk-based auditing. Asian Review of Accounting, 25(3), 361–375.
   Google Scholar
• Allegrini, M., & D’Onza, G. (2003). Internal auditing and risk assessment in large Italian companies: An empirical survey. International Journal of Auditing, 7(3), 191–208. https://doi.org/10.1046/j.1099-1123.2003.00070.x
   Google Scholar
• Andrade, X. (2021). Tactical audit planning: A survey and classification of mathematical programming models. U.Porto Journal of Engineering, 7(3), 126–136. https://doi.org/10.24840/2183-6493_007.003_0011
   Google Scholar
• Badruzaman, J. (2023). Unveiling the link between audit planning and audit quality: The mediating role of audit work program and internal auditor competence. The Journal of Modern Project Management, 11(1), 108–119.
   Google Scholar
• Basu, S. (2012). How can accounting researchers become more innovative? Accounting Horizons, 26(4), 851–870. https://doi.org/10.2308/acch-10311
   Web of Science ®Google Scholar
• Çanakoğlu, E., & Muter, İ. (2021). Identical parallel machine scheduling with discrete additional resource and an application in audit scheduling. International Journal of Production Research, 59(17), 5321–5336. https://doi.org/10.1080/00207543.2020.1777481
   Web of Science ®Google Scholar
• Cangemi, M. P. (2015). Staying a step ahead: Internal audit’s use of technology. Institute of Internal Auditors Research Foundation.
   Google Scholar
• Castanheira, N., Lima Rodrigues, L., & Craig, R. (2010). Factors associated with the adoption of risk‐based internal auditing. Managerial Auditing Journal, 25(1), 79–98. https://doi.org/10.1108/02686901011007315
   Google Scholar
• Cavdur, F., Sebatli, A., Kose-Kucuk, M., & Rodoplu, C. (2019). A two-phase binary-goal programming-based approach for optimal project-team formation. Journal of the Operational Research Society, 70(4), 689–706. https://doi.org/10.1080/01605682.2018.1457480
   Web of Science ®Google Scholar
• Chan, J. H., Chan, D. W., Chan, A. P., & Lam, P. T. (2012). Risk mitigation strategies for guaranteed maximum price and target cost contracts in construction: A factor analysis approach. Journal of Facilities Management, 10(1), 6–25. https://doi.org/10.1108/14725961211200379
   Google Scholar
• Chapman, C. (2006). Key points of contention in framing assumptions for risk and uncertainty management. International Journal of Project Management, 24(4), 303–313. https://doi.org/10.1016/j.ijproman.2006.01.006
   Google Scholar
• Charnes, A., & Cooper, W. W. (1961). Management model and industrial application of linear programming (vol. 1). John Wiley & Sons, Inc.
   Google Scholar
• Christ, M. H., Eulerich, M., Krane, R., & Wood, D. A. (2021). New frontiers for internal audit research. Accounting Perspectives, 20(4), 449–475. https://doi.org/10.1111/1911-3838.12272
   Web of Science ®Google Scholar
• Coetzee, P., & Lubbe, D. (2013). The use of risk management principles in planning an internal audit engagement. Southern African Business Review, 17(2), 113–139.
   Google Scholar
• Coetzee, P., & Lubbe, D. (2014). Improving the efficiency and effectiveness of risk‐based internal audit engagements. International Journal of Auditing, 18(2), 115–125. https://doi.org/10.1111/ijau.12016
   Google Scholar
• COSO (2013). Internal control—integrated framework. Committee of Sponsoring Organizations of the Treadway Commission.
   Google Scholar
• De Bruecker, P., Van den Bergh, J., Beliën, J., & Demeulemeester, E. (2015). Workforce planning incorporating skills: State of the art. European Journal of Operational Research, 243(1), 1–16. https://doi.org/10.1016/j.ejor.2014.10.038
   Web of Science ®Google Scholar
• Duijm, N. J. (2015). Recommendations on the use and design of risk matrices. Safety Science, 76, 21–31. https://doi.org/10.1016/j.ssci.2015.02.014
   Web of Science ®Google Scholar
• Ho, H.-P. (2019). The supplier selection problem of a manufacturing company using the weighted multi-choice goal programming and MINMAX multi-choice goal programming. Applied Mathematical Modelling, 75, 819–836. https://doi.org/10.1016/j.apm.2019.06.001
   Web of Science ®Google Scholar
• IIA. (2024). Global internal audit standards. The Institute of Internal Auditors.
   Google Scholar
• IIA. (2020). The IIA’s three lines model: An update of the three lines of defense. The Institute of Internal Auditors.
   Google Scholar
• Koen, B. V. (2003). Discussion of the method: Conducting the engineer’s approach to problem solving. Oxford University Press.
   Google Scholar
• Kogan, A., Mayhew, B. W., & Vasarhelyi, M. A. (2019). Audit data analytics research—an application of design science methodology. Accounting Horizons, 33(3), 69–73. https://doi.org/10.2308/acch-52459
   Web of Science ®Google Scholar
• Kotb, A., Elbardan, H., & Halabi, H. (2020). Mapping of internal audit research: A post-enron structured literature review. Accounting, Auditing & Accountability Journal, 33(8), 1969–1996. https://doi.org/10.1108/AAAJ-07-2018-3581
   Web of Science ®Google Scholar
• Koutoupis, A. G., Kyriakogkonas, P., Ploumpis, I., & Leontis, D. (2020). Risk based internal audit at Greek listed shipping companies of New York stock exchange. Journal of Accounting and Taxation, 12(4), 135–144.
   Google Scholar
• Lois, P., Drogalas, G., Nerantzidis, M., Georgiou, I., & Gkampeta, E. (2021). Risk-based internal audit: Factors related to its implementation. Corporate Governance, 21(4), 645–662. https://doi.org/10.1108/CG-08-2020-0316
   Web of Science ®Google Scholar
• Pathak, J. (2003). A model for audit engagement planning of e‐commerce. International Journal of Auditing, 7(2), 121–142. https://doi.org/10.1111/1099-1123.00064
   Google Scholar
• Puad, N. A. M., Shafii, Z., & Abdullah, N. I. (2020). The practices of risk-based internal Shariah auditing within Malaysian Takaful operators: A multiple case study. International Journal of Academic Research in Business and Social Sciences, 10(7), 52–71. https://doi.org/10.6007/IJARBSS/v10-i7/7396
   Google Scholar
• Pyati, R., Rashmi, J. V., & Malawade, R. (2018). A study on risk assessment using probability-impact matrix method for a multi-storeyed residential building. International Research Journal of Engineering and Technology (IRJET), 5(7), 254–257.
   Google Scholar
• Rezaei, J. (2015). Best-worst multi-criteria decision-making method. Omega, 53, 49–57. https://doi.org/10.1016/j.omega.2014.11.009
   Web of Science ®Google Scholar
• Roussy, M., & Perron, A. (2018). New perspectives in internal audit research: A structured literature review. Accounting Perspectives, 17(3), 345–385. https://doi.org/10.1111/1911-3838.12180
   Web of Science ®Google Scholar
• Sengur, E. D. (2012). Relationships among components of engagement risk. Annals of the University of PetroşAni. Economics, 12, 292–304.
   Google Scholar
• Štilić, A., & Puška, A. (2023). Integrating multi-criteria decision-making methods with sustainable engineering: A comprehensive review of current practices. Engineering, 4(2), 1536–1549. https://doi.org/10.3390/eng4020088
   Google Scholar
• Wang, X., Ferreira, F. A., & Chang, C. T. (2022). Multi-objective competency-based approach to project scheduling and staff assignment: Case study of an internal audit project. Socio-Economic Planning Sciences, 81, 101182. https://doi.org/10.1016/j.seps.2021.101182
   Web of Science ®Google Scholar
• Wang, X., Ferreira, F. A., & Yan, P. (2023). A multi-objective optimization approach for integrated risk-based internal audit planning. Annals of Operations Research, 1–29. https://doi.org/10.1007/s10479-023-05228-2
   Web of Science ®Google Scholar
• Wang, X., Zhao, T., & Chang, C. T. (2021). An integrated FAHP-MCGP approach to project selection and resource allocation in risk-based internal audit planning: A case study. Computers & Industrial Engineering, 152, 107012. https://doi.org/10.1016/j.cie.2020.107012
   Web of Science ®Google Scholar
• Wang, Y., & Kong, S. (2012). Applying genetic algorithms for construction quality auditor assignment in public construction projects. Automation in Construction, 22, 459–467. https://doi.org/10.1016/j.autcon.2011.11.005
   Web of Science ®Google Scholar
• Zahmatkesh, S., & Rezazadeh, J. (2017). The effect of auditor features on audit quality. Tékhne, 15(2), 79–87. https://doi.org/10.1016/j.tekhne.2017.09.003
   Google Scholar