A CONCEPTUAL MODEL FOR COMPREHENSIVE ASSURANCE REVIEW ENGAGEMENTS FOR LESS DEVELOPED REGULATORY ENVIRONMENTS

REFERENCES

• Adams, M. B. (1993). A systems theory approach to the internal audit. Managerial Auditing Journal, 8(2). https://doi.org/10.1108/02686909310026413
   Google Scholar
• Agrawal, A., & Cooper, T. (2017). Corporate governance consequences of accounting scandals: Evidence from top management, CFO and auditor turnover. Quarterly Journal of Finance, 7(01), 1650014.
   Google Scholar
• Barile, S., & Saviano, M. (2018). Complexity and sustainability in management: Insights from a systems perspective. In Social dynamics in a systems perspective (pp. 39–63). Springer.
   Google Scholar
• Beer, S. (1985). Towards the cybernetic factory (originally published in 1962). In R. Harnden & A. Leonard (Eds.), How many grapes went into the wine (pp. 163–228). Stafford Beer on the Art and Science of Holistic Management, Wiley. 1994.
   Google Scholar
• Buchanan, I., & Clayton, E. (2014). Doing business where governance is weak - Eight principles for succeeding in markets prone to ethical and legal risks, Retrieved December 03, 2015, from http://www.strategy-business.com/article/00265?gko=4bad3
   Google Scholar
• Byrnes, P. E., Al-Awadhi, A., Gullvist, B., Brown-Liburd, H., Teeter, R., Warren Jr, J. D., & Vasarhelyi, M. (2018). Evolution of Auditing: From the Traditional Approach to the Future Audit 1. In Continuous Auditing: Theory and Application (pp. 285–297). Emerald Publishing Limited.
   Google Scholar
• Calvo, M., & Beltrán, M. (2022). A model for risk-based adaptive security controls. Computers & Security, 102612.
   Google Scholar
• Carrera, G. (2021). BUILDING A COMPREHENSIVE CLOUD SECURITY AUDIT PROGRAM. EDPACS, 1–4. https://doi.org/10.1080/07366981.2021.2004689
   Google Scholar
• Catlin, R., & Watkins, C. (2021). Agile Auditing: Fundamentals and Applications. John Wiley & Sons.
   Google Scholar
• Christensen, B. E., Glover, S. M., & Wood, D. A. (2012). Extreme estimation uncertainty in fair value estimates Implications for audit assurance. auditing. A Journal of Practice & Theory, 31(1), 127–146. https://doi.org/10.2308/ajpt-10191
   Web of Science ®Google Scholar
• COSO. (2017). Enterprise risk management integrating with strategy and performance. Retrieved November 05, 2020, from https://www.coso.org/Documents/2017-COSO-ERM-Integrating-with-Strategy-and-Performance-Executive-Summary.pdf
   Google Scholar
• De la Cruz Vélez, P. E. (2021). Intellectual capital, knowledge management in the interaction of government and management of information technologies from COBIT 5 perspective. The Journal of Applied Business and Economics, 23(1), 258–276.
   Google Scholar
• Dorminey, J., Fleming, A. S., Kranacher, M. J., & Riley, R. A., Jr. (2012). The evolution of fraud theory. Issues in Accounting Education, 27(2), 555–579. https://doi.org/10.2308/iace-50131
   Google Scholar
• Ebimobowei, A., Kereotu, O. J., & Brass Island, P. M. B. (2011). Role theory and the concept of audit expectation gap in South-South, Nigeria. Current Research Journal of Social Sciences, 3(6), 445–452.
   Google Scholar
• Epijo, M. (2021). Companies struggling with consumer data protection, Retrieved December 2, 2021, from https://www.scidev.net/sub-saharan-africa/news/companies-struggling-with-consumer-data-protection/
   Google Scholar
• Espejo, R. (2003). The Viable System Model - A Briefing About Organizational Structure. SYNCHO Limited.
   Google Scholar
• Espejo, R. (2009). Performance management, the nature of regulation and the CyberSyn project. Kybernetes, 38(1/2), 65–82. https://doi.org/10.1108/03684920910930277
   Web of Science ®Google Scholar
• Evans, N., & Price, J. (2020). Development of a holistic model for the management of an enterprise’s information assets. International Journal of Information Management, 54, 102193. https://doi.org/10.1016/j.ijinfomgt.2020.102193
   Web of Science ®Google Scholar
• Fenrich, K. (2008). Securing your control system: The” CIA triad” is a widely used benchmark for evaluating information system security effectiveness. Power Engineering, 112(2), 44–49.
   Google Scholar
• Froese, T. M. (2010). The impact of emerging information technology on project management for construction. Automation in Construction, 19(5), 531–538. https://doi.org/10.1016/j.autcon.2009.11.004
   Web of Science ®Google Scholar
• García-Sánchez, I. M., Aibar-Guzmán, B., & Aibar-Guzmán, C. (2021). What sustainability assurance services do institutional investors demand and what value do they give them? Sustainability Accounting, Management and Policy Journal.
   Web of Science ®Google Scholar
• Gregor, S., & Hevner, A. R. (2013). Positioning and presenting design science research for maximum impact. MIS quarterly, 37(2).
   Web of Science ®Google Scholar
• Haislip, J. Z., Masli, A., Richardson, V. J., & Watson, M. W. (2015). External reputational penalties for CEOs and CFOs following information technology material weaknesses. International Journal of Accounting Information Systems, 17, 1–15. https://doi.org/10.1016/j.accinf.2015.01.002
   Web of Science ®Google Scholar
• Ham, J. V. D. (2021). Toward a better understanding of “Cybersecurity”. Digital Threats: Research and Practice, 2(3), 1–3. https://doi.org/10.1145/3442445
   Google Scholar
• Havelka, D., & Merhout, J. W. (2013). Internal information technology audit process quality: Theory development using structured group processes. International Journal of Accounting Information Systems, 14(3), 165–192. https://doi.org/10.1016/j.accinf.2012.12.001
   Web of Science ®Google Scholar
• Hevner, A. R. (2007). A Three Cycle View of Design Science Research. Scandinavian Journal of Information Systems, 19(2), 87–92.
   Google Scholar
• Holmes, A. M. (2018). Automated investigations: The role of the request filter in communications data analysis. Journal of Information Rights, Policy and Practice, 2(2). https://doi.org/10.21039/irpandp.v2i2.44
   Google Scholar
• Iyengar, V., Boier, I., Kelley, K., & Curatolo, R. (2007). Analytics for audit and business controls in corporate travel & entertainment. In Proceedings of the sixth Australasian conference on data mining and analytics-Volume 70 (pp. 3–12). Australian Computer Society, Inc.
   Google Scholar
• Jeffrey, N., & Gambier, A. (2016). The Future of Retrieved December 16, 2016, from http://www.accaglobal.com/content/dam/ACCA_Global/Technical//ea-future-of-.pdf
   Google Scholar
• Kahyaoglu, S. B., & Aksoy, T. (2021). Artificial intelligence in internal audit and risk assessment. In Financial ecosystem and strategy in the digital era (pp. 179–192). Springer.
   Google Scholar
• Marcello, S., Ray, T., Carmichael, D., Peterson, J., Ramamoorti, S., Collemi, S., & Nearon, B. (2017). The future of auditing: A roundtable discussion. The CPA Journal, 39.
   Google Scholar
• Mautz, R. K., & Sharaf, H. A. (1961). The Philosophy of auditing, American Accounting Association. Monograph No. 6. American Accounting Association.
   Google Scholar
• McDonald, R. P., & Ho, M. H. R. (2002). Principles and practice in reporting structural equation analyses. Psychological methods, 7(1), 64.
   PubMed Web of Science ®Google Scholar
• McLeod, A., & Dolezel, D. (2022). Information security policy non-compliance: Can capitulation theory explain user behaviors? Computers & Security, 112, 102526. https://doi.org/10.1016/j.cose.2021.102526
   Web of Science ®Google Scholar
• Naidoo, S. (2021). 3 things to do right now to become more agile. 3 things to do right now to become more agile | Wolters Kluwer Retrieved March 11, 2021, from
   Google Scholar
• Nunnally, J. (1978). Psychometric methods, 464–465.
   Google Scholar
• Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric theory (3rd ed.). McGraw-Hill.
   Google Scholar
• Omonuk, J. B., & Oni, A. A. (2015). Computer-Assisted techniques and audit quality in developing countries: Evidence from Nigeria. J Internet Bank Commer, 20(127), 2.
   Google Scholar
• Rahman, A. A. B. L. A., Al-Nemrat, A., & Preston, D. S. (2014). Sustainability in Information Systems Auditing. European Scientific Journal, 10(10).
   Google Scholar
• Schwaninger, M. (2006). The evolution of organizational cybernetics. Science Mathematicae Japonicae, 64(2), 405–420.
   Google Scholar
• Sein, M. K., Henfridsson, O., Purao, S., Rossi, M., & Lindgren, R. (2011). Action design research. MIS Quarterly, 35(1), 37–56. https://doi.org/10.2307/23043488
   Web of Science ®Google Scholar
• Stevens, J. P. (2012). Applied multivariate statistics for the social sciences (5th ed.). Routledge.
   Google Scholar
• Svata, V. (2011). IS considerations in respect of current economic environment? Journal of Systems Integration, 2(1), 12–20. https://doi.org/10.20470/jsi.v2i1.79
   Google Scholar
• Tang, D. (2021). What is digital transformation? EDPACS, 64(1), 9–13. https://doi.org/10.1080/07366981.2020.1847813
   Google Scholar
• Uwadiae, O. (2015). COSO control activities. Retrieved September 22, 2021, from https://www2.deloitte.com/za/en/nigeria/pages/audit/articles/financial-reporting/coso-control-activities.html
   Google Scholar
• Von Solms, R., & Van Niekerk, J. (2013). From information security to cyber security. Computers & Security, 38, 97–102. https://doi.org/10.1016/j.cose.2013.04.004
   Web of Science ®Google Scholar
• Wescott, R. E. (2014), Using COBIT 5 as an Audit tool, Retrieved July 26, 2015, from http://www.isaca.org/Knowledge-Center
   Google Scholar
• Westland, J. C. (2020). The information content of Sarbanes-Oxley in predicting security breaches. Computers & Security, 90, 101687. https://doi.org/10.1016/j.cose.2019.101687
   Web of Science ®Google Scholar