Checklist-Based Auditing is a systematic audit methodology within the domain of process auditing that employs a predefined, structured checklist of criteria or procedures to verify compliance, consistency, and correctness in operational processes, thereby distinguishing it from other audit approaches through its reliance on standardized, itemized verification tasks.
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Publications
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Authors
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Institutions
Publications per year
2017–2026
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Parents
Publications
7
On the Use of Checklists in Auditing: A Commentary
J. Efrim Boritz, Lev M. Timoshenko · Current Issues in Auditing · 2014 · 29 citations
Business, Accountancy, Accounting +17
Samuel K. M. Ho · Managerial Auditing Journal · 1999 · 23 citations
Business, Accountancy, Accounting +13
Steve Bellovin · IEEE Security & Privacy · 2008 · 16 citations
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Authors
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- SK
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- LM
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- GL
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- QL
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- JE
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Institutions
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Institut für Sozialforschung und Sozialwirtschaft
Saarbrücken, Germany
1 h-index
2 publications
58 citations
Hang Seng University of Hong Kong
Shatin, Hong Kong
1 h-index
1 publications
11 citations
Toronto Metropolitan University
Toronto, Canada
1 h-index
1 publications
17 citations
Hong Kong Baptist University
Hong Kong, Hong Kong
1 h-index
1 publications
23 citations
Columbia University
New York, United States
1 h-index
1 publications
16 citations
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Venues
- Current Issues in Auditing
1 publications · 29 citations
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- International Journal of Management Science and Engineering Management
1 publications · 11 citations
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- Behavioral Research in Accounting
BRIA · 1 publications · 17 citations
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- IEEE Security & Privacy
1 publications · 16 citations
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- The International Journal of Digital Accounting Research
IJDAR · 1 publications · 23 citations
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