Managerial Auditing Journal: Volume 7 Issue 5

Subject:

Table of contents

PC‐security Evaluation

Dieter Gollmann, Peer Wichmann

Reports on the evaluation of a set of commercial PC‐securityproducts. Argues how, and why, this analysis differs from the kind ofsecurity evaluation described in the IT security…

Auditors and Materiality

H. Gin Chong

There are many definitions of materiality and such differences indefinition show that there is great concern about the applicability ofmateriality in the auditing profession…

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Evaluating Risk

Richard Ratliff, Steven Hanks

Auditors need to assess organizations′ risk‐taking behaviour in thechanging marketplace. Discusses strategic risk – with a specificregard to the product market and its dangers to…

Audit Risk Modelling

A.D. Woodhead

Until recently, the formal model for the estimation of audit riskwas relatively straightforward. There were two major approaches: thefamiliar multiplicative planned risk model in…

Auditing and Recent Developments in IT

Bernard C. Williams

Selects two of the recent developments in information technology,and those expected in the near future, which suggest major advances inboth human‐computer and computer‐computer…

Cover of Managerial Auditing Journal

ISSN:

0268-6902

Online date, start – end:

1986

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Professor Jie Zhou