Micheal Axelsen

Explaining the information systems auditor role in the public sector financial audit

This paper addresses the research questions, “What is the role of the IS auditor in supporting the financial audit?” and “What key determinants affect that role?” through the development of an explanation theory for the role of the IS auditor in the public sector financial audit. Results are based on semi-structured interviews with 55 senior auditors and IS auditors. These auditors worked in ten practice offices in the Australian, Canadian, New Zealand and United Kingdom public sectors. We manually coded 23 interview transcripts and used the Leximancer tool to extend this coding to the remaining transcripts through automated text analysis. The analysis allowed the identification of relevant “common statements” representing the prominent and shared perceptions of the IS auditor role amongst these auditors. These common statements provided a basis for the development of an initial explanation theory. One new construct presented in this theory is the practice offices “IS audit emphasis”, which represents the practice offices emphasis upon the relationship between the IS auditor role and the audit team. The explanation theory provides a richer description of current audit practice regarding the IS auditors role in public sector financial audit than currently exists. Consequently, this research provides insights for those involved in the education and training of auditors by developing a foundation for a more complete understanding of the IS auditor role.

Transformational leadership and not for profits and social enterprises

Sound leadership is often the most crucial factor in the survival, success, and advancement of any organisation, community, or nation. This has been true from ancient times to the present day. However, the notion and type of leadership required are not a constant, and usually depend on the contemporary circumstances. The very nature of leadership itself has also been progressively subjected to wide ranging analysis thereby enhancing our understanding of the dynamics involved.Information technologies in general, and social media and the internet more specifically, have transformed the way in which the nonprofit achieves its goals and communicates with its donors and important stakeholders. Fund-raising, marketing, brand recognition and attracting volunteers are no longer about making phone calls at 7pm for two weeks a year or finagling free airtime on television. Innovations in information technology (IT) and the way in which it is used mean that these tasks have become more active, time-consuming, engaging, and ultimately more effective.Non-profit institutions (NFPs) in Australia are a wide-ranging group of organisations established to provide charitable goods and services for the public benefit. Key to the success of NFPs is their ability to form strategic alliances and partnerships with a variety of stakeholders: policy makers, other service delivers, sponsors, and coaches/mentors. Forming and maintaining these relationships has become a key challenge for NFPs as the wellbeing of their clients, and their own survival in a dynamic regulatory period from 2010 depends upon these relationships. This chapter examines the case of the Australian NFP sector and explores how the charities have needed to operate through partnership arrangements to enhance their ability to contribute to the wellbeing of their clients and their own sustainability as they pursue their service obligations.Recent decades have seen a significant transformation of the not-for-profit (NFP) sector. This includes rise in the number of organisations and people employed, shift from charities and philanthropic agencies to hybrid social enterprise business models, competing stakeholder interests and increasing expectations regarding accountability and transparency. The role of NFPs has also become more complex - they not only serve the disadvantaged and fulfil social needs but also actively advocate for and implement public policies and promote social and economic inclusion. The growth and complexity has brought with it a need for innovative and entrepreneurial approaches to leadership that stems from an in-depth understanding of the changing nonprofit landscape. Addressing this need, for Not for Profits and Social Enterprises will help readers navigate extant challenges by drawing on conceptual literature, both theoretical and empirical and emphasising practical real world experience through case studies and vignettes The key aim of this book is to help existing and future NFP leaders at all organisational levels to support their organisations and employees and in turn clients and communities, through theoretical insights and practical approaches by focusing on transformational leadership aspects for contemporary Not for Profits. For Not for Profits and Social Enterprises is key reading for researchers, academics and policy makers in the areas of Non-profit Management, Leadership, Public Sector Management and Charity Management as well as related disciplines such as Philanthropy and Social Entrepreneurship.Non-profit institutions (NFPs) in Australia are a wide-ranging group of organisations established to provide charitable goods and services for the public benefit. Key to the success of NFPs is their ability to form strategic alliances and partnerships with a variety of stakeholders: policy makers, other service delivers, sponsors, and coaches/mentors. Forming and maintaining these relationships has become a key challenge for NFPs as the wellbeing of their clients, and their own survival in a dynamic regulatory period from 2010 depends upon these relationships. This chapter examines the case of the Australian NFP sector and explores how the charities have needed to operate through partnership arrangements to enhance their ability to contribute to the wellbeing of their clients and their own sustainability as they pursue their service obligations.