186 Audit Research Topics

In this collection of auditing research topics, we delve into the nuances of auditing practices. Our audit topics for presentation will help you study the evolving landscape of auditing, the challenges faced by auditors, and the critical role auditing plays in integrating financial reporting and organizational governance.

🪙 7 Best Auditing Research Topics

1. The Impact of E-Commerce on the External Audit Process
2. Auditing in Amazon: Risk Factors and Compliance Issues
3. Jumbo Seafood Restaurant Audit and Strategic Plan
4. Marketing Audit of Mark and Spencer
5. Amazon’s Marketing Audit: Strengths and Weaknesses, Marketing Objective
6. ZZZZ Best Co. Case Study: Key Events and Key Auditing Topics
7. Fyre Festival: Project Audit

🏆 Best Auditing Topics

1. The Meaning, Objectives and Effectiveness of Audit Reports

   An audit report is an account, statement or description containing the final results or the conclusions of an audit
2. Walgreen Company’s Strategic Audit

   Walgreen operates in the US drug stores industry. The paper examines its mission, vision, business model, financial and strategic objectives, competitive and growth strategies etc.
3. The Role of Electronic Payment in Accounting and Auditing

   The business world also benefits from the use of technology as diverse operations can be carried out in a shorter period of time and more effectively.
4. KidZania Dubai Company’s Marketing Audit

   This report explores how KidZania Dubai working in the indoor edutainment industry can refine its business model and strategies to compete in the United Arab Emirates.
5. Healthcare: Auditing Practices

   For a medical coder or reimbursement specialist, one should be interested in auditing because this skill will help one to be more patient and careful.
6. Amazon Company’s Macro Environment Audit

   The Amazon Company from the findings after interviewing Jeremy Kim and Jonathan White, who are senior managers of the company.
7. Marketing Audit for Qatar Airways Company

   The report reveals that the market presents various opportunities and threats that Qatar Airways can take advantage of as it seeks to achieve sustainable growth in the market.
8. Impact of Market Structure on Audit Price and Quality

   The Enron scandal is a clear illustration of the role of audit companies in the financial malpractices of various companies.
9. Swatch Group’s Brand Audit and New Positioning

   Swatch Group is repositioning and rebranding its products due to the vast competition that it is facing from other dealers world wide.
10. Easy Jet Airline’s Strategic Marketing Audit

    Easy Jet specialises in service delivery. The place for the service offering is dependent on the preferred destination of its clients.
11. Procter & Gamble Company’s Marketing Audit

    Marketing audit has become a common practice among many businesses as they undertake strategic planning in their marketing process.
12. The Line Operation Safety Audit (LOSA) Benefits

    Line operation safety audit (LOSA) is a safety tool designed to gather cockpit observation without jeopardy whenever a normal flight operation occurs.
13. Cultural Diversity Audit Research Report of PwC

    The objectives of this research report include providing the careful cultural diversity audit of PwC based on the materials from the Website of the company and other sources.
14. Definition of Internal Auditing

    An internal control helps improve or manage the organisation risk and capital requirement. This results to better management skills and strategic decision making of the company.
15. Audit Committee: Background, Evaluation, Recommendation

    Analysis of the role and functions of an audit committee which is the essential element of corporate governance for the proper financial reporting of a company annual performance.
16. The Changing Roles and Responsibilities of Auditors

    The paper analyzes the role of auditors in the organizations and their responsibility for the accuracy, credibility, and reliability of the financial reports.
17. Kowloon Dairy’s Strategic Marketing Planning and Auditing

    Before making a decision about the introduction of a certain new product to the market, it is vital to conduct preliminary analyses to assess the existing situation.
18. Audit Report: General Information

    Based on the data received, a detailed report and a shorter conclusion will be drawn up, briefly reflecting all the data received.
19. The Ethical Standards of Auditing

    In carrying out auditor’s professional duties, the auditor should be guided by the standards established by professional audit associations.
20. The Risk-Based Information Systems Audit

    The primary value and purpose of this study is the risk-oriented application of audit criteria, allowing to consider the specifics and scope of the organization.
21. The Shake Shack Firm’s Digital Marketing Audit

    This report contains a digital marketing audit of Shake Shack, an American regional chain of fast-food restaurants.
22. My Telecom: Project Proposal Audit

    While having some minor issues related to the cost-efficient use of resources, the My Telecom project is likely to be successful since it emphasizes quality and control.
23. Under Armour Company’s Strategic Audit

    Under Armour is a leading brand in the sports clothing industry, which specializes in the invention and distribution of athletic apparel, footwear, and various sports accessories.
24. Almond Limited’s Audit Planning Phase

    The impact of delay of several shipments of Almond milk by Australian customs will be primarily on recorded sales, which may drop by 20%, and related accounts.

📂 Research Topics in Auditing

Still cannot find an effective topic in auditing for your research paper? Read the following section to gain a dose of inspiration!

Do Audits Prevent Fraud?

While audits are crucial in ensuring financial accuracy, they are not explicitly designed to catch fraud. Their methods and guidelines primarily focus on protecting the fair presentation of financial records and the effectiveness of internal controls. This inherent focus on economic data does not uncover factors like a company’s culture or deliberate manipulation, thereby limiting the audit’s ability to prevent a fraudulent occurrence definitively.

How Does Auditing Boost Accountability?

Auditors act as independent reviewers, meticulously examining financial statements to make sure they comply with set accounting standards and are free from significant material misstatements. Ultimately, high-quality audits guarantee that the financial statements accurately reflect the organization’s financial health, performance, and cash flow and give stakeholders a precise and reliable picture.

What Challenges Do Auditors Face When Using Big Data?

In handling big data, auditors must ensure that sensitive and confidential information is shielded from unauthorized access and breaches. Also, auditors often face issues with integrating big data tools into accounting software, making financial tasks hard to complete. Another problem is managing data overload, which leads to additional stress.

What Is the Role of Professional Ethics in Conducting an Audit?

Ethics and professional standards are the foundations of the auditing profession. Staying up-to-date on knowledge, making ethical choices, and following professional guidelines not only allows auditors to ensure the legitimacy and integrity of auditing services but also sustains public trust. Such dedication to ethical conduct promotes a solid and reliable financial reporting system, which is essential for a robust and functioning economy.

What Are the Main Benefits of International Auditing Standards?

International Auditing Standards, or ISAs, help improve audit quality by maintaining reliability, consistency, and audit transparency. They also set standards for thorough and evidence-based audits, consequently building trust in financial statements among investors. Finally, ISAs are universal, making it easier to compare financial information in audit practices worldwide.

🕵️ Internal Audit Research Topics

1. The Role of Internal Audit in Detecting Financial Fraud.
2. The Impact of Technology on Internal Audit Practices.
3. Evaluating the Effectiveness of Internal Audit in Risk Management.
4. Internal Audit’s Contribution to Corporate Governance.
5. Internal Audit’s Role in Ensuring Data Privacy and Cybersecurity.
6. The Challenges of Auditing Remote and Decentralized Workforces.
7. Auditing Environmental, Social, and Governance (ESG) Practices.
8. Internal Audit’s Role in Ensuring Ethical Conduct within Organizations.
9. Assessing the Independence and Objectivity of Internal Auditors.
10. Internal Audit’s Influence on Decision-Making and Strategy Formulation.
11. The Use of Data Analytics in Enhancing Internal Audit Effectiveness.
12. The Relationship Between Internal Audit and External Audit.
13. Auditing the Effectiveness of Internal Controls in Fraud Prevention.
14. Internal Audit in Government Organizations: A Comparative Study.
15. The Role of Internal Audit in Detecting Money Laundering Activities.
16. The Impact of Globalization on Internal Audit Practices.
17. Auditing Supply Chain Risks: Challenges and Best Practices.
18. Internal Audit in Nonprofit Organizations: A Case Study Approach.
19. Evaluating the Skills and Competencies Required for Modern Internal Auditors.
20. The Role of Internal Audit in Detecting and Preventing Occupational Fraud.
21. Auditing Information Technology Controls in a Cloud Computing Environment.
22. The Influence of Regulatory Changes on Internal Audit Practices.
23. Internal Audit’s Contribution to Sustainability Reporting and Assurance.
24. The Challenges of Auditing Financial Institutions: Banks and Insurance Companies.
25. Auditing Diversity, Equity, and Inclusion Practices within Organizations.
26. Assessing Internal Audit’s Role in Crisis Management and Business Continuity.
27. Internal Audit’s Role in Ensuring Compliance with International Accounting Standards.
28. Auditing Intellectual Property: Protecting Intangible Assets.
29. The Impact of Artificial Intelligence on Internal Audit Automation.
30. Evaluating the Effectiveness of Continuous Auditing and Monitoring.
31. Auditing Outsourced Functions: Risks and Mitigation Strategies.
32. Internal Audit’s Role in Detecting and Preventing Procurement Fraud.
33. The Influence of Corporate Culture on Internal Audit Practices.
34. Auditing Sustainability Metrics: Emission Reductions and Carbon Footprints.
35. Internal Audit in Healthcare Organizations: Challenges and Best Practices.

👍 Unique Audit Research Topics

1. An Audit of Radiographers’ Practice by Adejoh et al.

   The research aims to examine the practice of radiographers’ use of left-right image annotation in film screen radiography and after the installation of computed radiography.
2. The Thanda Company’s Audit Risks Assessment

   The purpose of this paper is to analyze the risks associated with auditing the Thanda company and how one should deal with them in planning an audit.
3. Computer and Network Security Audit of a Firm

   The agenda of the current proposal is to recommend key policies and procedures that should be adopted based on the findings obtained from the top-to-bottom computer security audit.
4. External Scrutiny & Audit and the Bill of Rights

   The paper looks upon the challenges of performance and external audits in the public sphere and discusses how they contribute to compliance with the Bill of Rights.
5. The Structure of Business and Environmental Audit

   There exist various types of business structures that have different liability and tax implications for shareholders and owners.
6. Tech Data Group’s Audit Influences

   The Tech Data audit had some serious impacts on the parties involved and the public. The Tech Data audit also motivated auditors in the industry to conduct high-quality audits.
7. Earthwear Clothiers Audit: Employee Stock Ownership

   Earthwear Clothiers has a solid corporate structure, with founders Williams and Rogers still in the executive roles.
8. Strategic Audit Analysis of the Amazon Company

   Amazon’s cost leadership strategy is perfectly working as it has emerged as a top online business. Its online strategy has neglected its physical market.
9. The DHL Company’s Environmental Audit

   The environmental audit of DHL is one of the most important areas for the company’s internal strategic analysis.
10. Audit Report for Getinge Decomat 8666 Washer-Disinfector

    This essay on the audit report for Getinge Decomat 8666 washer-disinfector yearly validation and re-performance qualification tests is divided into five sections.
11. Business and Cultural Audit of Germany

    The review reveals that the policies that the various leaders of the country adopted over time led to the growth of the country’s economy and improved living standards.
12. The Various Attributes of Auditing About Financial Fraud

    In the paper, the researcher looked at various attributes of auditing about financial fraud. The researcher took as the case study financial auditing in the United Kingdom.
13. The Issue of Limiting Auditor’s Liability

    The role of the auditor is important in protecting the plight of the investors and other stakeholders on the company that is being audited by the auditor.
14. What Should Expect Auditors to Do Within the Examination?

    Audits serve as the basis for a financial and economic activity analysis which allows identifying the strengths and weaknesses of a business.
15. Program Audit and Evaluation: A Theory

    Program evaluation and audit are ones of the most reliable ways to control the activities of persons or organizations.
16. ING Group’s Information Audit and Policy Development

    This paper gives a short summary of ING’s business and how this business is affected by the information that the company must process on a daily basis.
17. Ethics and Audit Risks of Auditing Fraudulent Financial Statements

    Guidelines and sets standards for auditors that enables them to accomplish responsibilities directed to them in relation to detecting frauds in auditing financial statements.
18. Environmental Management Approaches and Waste Audit

    The current research provides a comprehensive analysis of environmental management approaches in terms of conducting a full-spectrum waste audit.
19. EBSCO Business Database in Internal Audit

    This paper analyzes the result of references for the “Internal Audit” concept from the EBSCO Business Database by decade from 1901 to 2010.
20. Cultural Diversity Audit for Grant Thornton Website

    This essay carries out an audit on Grant Thornton International Web site evaluating its efforts to embrace cultural diversity.
21. Sarbanes-Oxley Act Understanding: Accounting and Auditing

    Sarbanes-Oxley Act is a law passed on July 2002. The act establishes pertinent legislation that affects the auditing profession.
22. Sun Life Financial Company’s Audit Plan

    Sun Life Financial is a leading financial services company that offers investment and wealth management products and services. The audit plan is prepared after collecting basic information.
23. Auditing and Metrics in Process Safety Management

    This paper describes characteristics of effective metrics, benefits of using metrics in Process Safety Management, and components of the auditing process.
24. Assessing Communication Practices in Legacy Community Health Services: Audit Findings

    This report dwells upon the use of external and internal communication channels at Legacy Community Health Service and gives recommendations to improve communication.
25. Ethical Standards in Wal-Mart Company’s Auditing

    Wal-Mart has contributed to the understanding of how a company must respond to changes in the global economic environment and the need to meet the rights of staff members.
26. Internal Auditing and Corporate Governance

    This paper evaluates the role of internal audit in corporate governance by providing objective assurance on control and risk management.
27. Human Resources Audit and Its Key Elements

    An HR audit is a process of evaluating the efficacy of an HR department’s activities and their effect on employees’ motivation and the results that they deliver.
28. Sam Houston State University’s Strategic Audit

    The Sam Houston State University offers its MBA program as part of courses for its College of Business Administration. The university boasts of small classes that improve the personal education.
29. The Importance and Process of External Audits

    The procedure of external audit is significant for the company as it helps to protect the financial sector from speculations and violations.
30. External Audit: Purpose, Role and Drawbacks

    The purpose of the external audit and its role are not well understood, yet but it brings many advantages to large corporations and their stakeholders.

🎓 Interesting Audit Topics

1. Auditing Theory and Practice: Business Negotiation
2. Internal Auditing and Institutional Support
3. The Generally Accepted Auditing Standards
4. Fraud and the Ethics of Internal Auditing
5. The Accounting Cycle and the Auditing Cycle
6. Auditing and Professional Practice Australia
7. The Development and Intellectual Structure of Continuous Auditing Research
8. Auditing Theory and Practice: Business Engagement
9. The Co-operative Group Financial Report and Auditing
10. International Accounting and Auditing Standards
11. The Nature and Purpose of Auditing
12. Auditing Publicily Trading Company
13. Corporate Fraud, Governance, and Auditing
14. Relation Between Internal Auditing and Risk Management
15. Judgment and Decision-Making in Auditing
16. Auditing: Analytical and Logical Skills
17. Financial System and Auditing
18. The Social Welfare Implications of Industry Self-Auditing
19. Accounting Standards and Auditing Techniques
20. The Public Sector Auditing Accounting
21. Compensation and Auditing With Correlated Information
22. Auditors’ Liability, Vague Due Care, and Auditing Standards
23. Auditing-Purchasing and Inventory Cycles
24. Health Care Fraud Auditing and Detection Guide
25. The Frauds and Errors in Auditing: In Corum Area
26. Auditing and Competitive Bidding in the Public Sector
27. Environmental Assessment, Planning, and Auditing
28. Public Auditing Cloud Computing for Privacy-Preserving
29. Auditing Policies and Information Systems in Principal-Agent Analysis
30. Tax Accounting, Auditing, and Financial Accounting

💡 More Auditing Research Topics

1. Auditing, Directorships, and the Demand for Monitoring
2. Auditing and Assurance Confusion of Market Transactions
3. Asymmetric Information, Auditing Commitment, and Economic Growth
4. Optimal Auditing With Heterogeneous Audit Perceptions
5. Economic Demand for Auditing
6. Auditing Standards and the Expectations Gap: Evidence From Spain
7. Continuous Auditing for Web-Released Financial Information
8. The Auditing Oligopoly and Lobbying on Accounting Standards
9. Tax Evasion, Informants, and Optimal Auditing Policy
10. Optimal Auditing With Scoring Theory and Application to Insurance Fraud
11. Information Asymmetry and Competitive Bidding in Auditing
12. Auditing: Inventory and End Inspection Select
13. Internal Auditing and Use of Technology
14. Regulatory Compliance and the Auditing Process
15. Auditing and Internal Controls
16. Advanced Auditing Theory and Practice
17. Cost Observation, Auditing, and Limited Liability
18. Optimal Auditing and Insurance in a Dynamic Model of Tax Compliance
19. Auditing and Assurance Standards in Philippine
20. The Importance and Need for Auditing in a Business
21. Auditing Standards, Legal Liability, and Auditor Wealth
22. Government Accounting and Auditing in the Philippines
23. Auditing and Ethical Business Practice
24. Independence and Auditing Fraud Issues
25. Optimal Insurance Under Random Auditing
26. Accounting and Auditing Processes
27. Agency Conflicts and Auditing in Private Firms
28. Corruption and the Environment of Accounting and Auditing in Africa
29. Auditing and Assurance Services Identification
30. International Versus Domestic Auditing of Bank Solvency

❓ Questions About Auditing

1. What Is the Role of Auditing Standards in Promoting a Quality Audit?
2. What Are the Steps of a Quality Auditing?
3. What Is the Difference Between Auditing and Accounting?
4. What Are Ethical Issues in Auditing?
5. What Is the Purpose of Auditing?
6. What Types of Reports and Opinions Do the Auditors Provide?
7. How Does the Single Audit Act Affect the Auditing of Governmental Agencies?
8. What Are the Generally Accepted Auditing Standards?
9. Why Is Studying Auditing Different From Studying Other Accounting Topics?
10. What Is Substantive Testing and Cycle Testing in Auditing?
11. Why Do Auditors Need Accounting Information?
12. How Do National Auditing Standards in Individual Countries Influence Each Other?
13. What Does the Term “Auditing Around the Computer” Mean?
14. When Is a Logical Statement Used in Auditing?
15. What Are the Negative Effects of Bad Quality Auditing?
16. How Do the Standards Codified in ITAF Differ From Other Auditing Standards?
17. What Does a Budget Auditing Examine?
18. What Efforts Is the U.S. Auditing Standards Board Making to Clarify Auditing Standards?
19. How Does the Concept of Management Assertions Help the Auditor in Auditing an Entity’s Financial Statements?
20. What Must Auditors Do to Meet Their Obligations Under Professional Auditing Standards?
21. What Are the Aicpa Auditing Standards?
22. Why Do Auditors Put More Emphasis on the Obligation When Auditing Payables?
23. What Is the Main Principle of Auditing?
24. What Are the Steps in the Ethics Auditing Process?
25. What Is the Difference Between Various Auditing Standards?
26. How Can Data Analytics and Artificial Intelligence Improve the Audit Process?
27. What Are the Major Functions of Audit Working Papers?
28. What Is the Role of the Audit Committee?
29. What Strategy Does the Auditor Follow When Auditing Long-Term Debt?
30. What Is the Difference Between Audit Risk and Audit Failure?