Examples

Audit Proposal

example of research proposal in auditing

The process of auditing allows the business to identify both its strengths and weaknesses in various areas of corporate functions. Not all businesses can do auditing alone. There are some that hire external auditors to also ensure the objectivity of the audit results. If you are one of these entities who provide auditing services, then you may already be aware how important an audit proposal is. You may also see  agency proposal examples

  • 65+ Free Proposal Examples
  • 30+ Request For Proposal Examples

Making an audit proposal can be easier if you will use  simple proposal formats  that can directly present what you can offer to your clients. The same goes with the creation of  conference proposal examples & samples  and other kinds of proposals. In any instance that your customers are aware on  how to write a request for proposal  and have sent you one, ensure that you will browse through this document first before creating the audit proposal. Aside from these references, you may also download the examples available in this post so you can efficiently develop an audit proposal on your own.

Internal Audit Service

Internal Audit Service

Size: 739 KB

Audit Budget Proposal

Audit Budget

Request for Audit Proposal

Request for Audit Proposal

Size: 139 KB

Importance of an Audit Proposal

Making an audit proposal is just like developing  project proposal examples . In this manner, you should ensure that the content of your audit proposal are attention-grabbing. Moreover, it should be relevant to what your clients are looking for. If you are aware on  how to develop A grant proposal , you should already be familiar with the fact that you have to be thorough and specific when listing down all the proposal content.

As one of the mostly used  service proposal examples , an audit proposal is essential to be created as it can help you establish an initial connection and relationship with potential clients. Here are some of the reasons why an audit proposal is important:

1. The presence of an audit proposal can make it easier for you to relay all the information that you would like your client to be aware of. This document can also present the results that you would like to achieve so that your clients can be aware of the objective of your audit proposal.You may also see business proposal letters .

2. Through an audit proposal, you can easily identify the items that you can deliver which are relevant to the needs of your clients. Keep in mind that auditing allows organizational risk to be lessened which is why you have to develop an audit proposal based on the current condition of the client that you are targeting to have.You may also see  grant proposal examples

3. An audit proposal can help potential clients to be aware on whether they can afford your services. This can also lead to negotiations in terms of pricing so that you can come up with an agreed cost in exchange of the professional audit services that you can execute.You may also see  how to prepare a nonprofit grant proposal budget .

Sample Audit

Sample Audit

Size: 10 MB

Financial Audit Proposal

Financial audit

Size: 249 KB

Things to Remember When Making a Comprehensive Audit Proposal

The completion of the audit proposal that you will be making is very important as it can help your clients thoroughly review your audit offers. Aside from the  proposal templates and examples  that you will use, you should not overlook the fact that the content of the proposal is what truly makes it stand out. A few of the things that you should always be reminded of when making an audit proposal include the following:

1. Just like when making  research proposal examples & samples , develop a timeline that you will follow within the entire auditing. You should make sure that all the audit activities are broken down into time frames so that your client will have an idea on the amount of audit time that they are paying for.

2. Always include a cost estimate as it is one of the main decision-making factors that clients look into. If applicable, specify that rates may vary and can still be negotiated.You may also see agency proposal examples

3. Present the problems, issues, or concerns of the clients when it comes to their auditing needs. This will make them aware that you are knowledgeable of their struggles. Through this, you can further convince them that your presented solution is the best option for them to take.You may also see catering proposal examples

4. Be knowledgeable on  how to write a business proposal for customers . Different clients have different requirements and needs. Knowing how to supply those needs through your services can help you get better and bigger chances of being considered for the audit.

Energy Audit

Energy Audit

Size: 186 KB

Audit Fee Proposal

Audit Fee Proposal1

Size: 133 KB

Services Proposal

Services Proposal1

Size: 112 KB

Tips When Making an Audit Proposal

If you offer audit services, ensure that you will take your time when making an audit proposal. If it is your first time to create an audit proposal, these tips can help you a lot in developing both the content and layout of the document:

1. Be realistic when it comes to specifying the services that you can offer to your customers. It is essential for you to get the trust of your clients and this can only be done if you will be honest with them from the start up to the end of the transaction.You may also see  non-profit proposal examples

2. Set proper expectations in terms of your auditing skills, experiences and expertise so that clients can have the impression on how you can help them with their current auditing needs.You may also see  job proposal examples

3. Be specific with the process that you will audit. Remember that it is essential for you to be critical when it comes to assessing the areas of the business that you will look into.

4. As stated above,  request for proposal examples  should thoroughly be reviewed so you can identify where your clients are coming from. This can also help you provide the specific service offers which can be deemed desirable by your target clients.

5. Use  free proposal examples & samples  as your references when making your own audit proposal. Knowing what to put in the document and how you can arrange the discussion of such will allow you to be more successful in making an effective proposal.

Research Proposal

Research Proposal2

Size: 98 KB

External Audit

External Audit

Size: 192 KB

Free Audit

Size: 260 KB

Ready to Make an Audit Proposal?

If you want to continuously maintain or improve the quality of your operations, then it is essential for your business to always undergo an audit. That being said, audit proposals must be assessed objectively so you can identify which of the sent proposals are the best pick for your business and its auditing needs.You may also see  policy proposal examples

On the other side of the transaction, businesses who provide audit services must come up with a proposal that is precise, specific and transparent. Just like in using  grant proposal examples , the precision and completion of the audit proposal content can be one of the factors that can greatly affect the decision of clients to hire you or not. Create an audit proposal now through the help of the  professional proposal examples & samples  that we have put together just for you.

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How to Write a Compelling Audit Proposal

example of research proposal in auditing

An audit proposal can be years in the making. Depending on the industry of the client and the type of audit requested, the client’s invitation to tender can be issued more than 18 months in advance. Requests for proposal (RFP) for audit are usually sent only to a small handful of audit service providers.

This longer sales cycle means a tailored approach is essential to ensure that your proposal meets the tender requirements and demonstrates your suitability for the project. When creating a proposal that meets this high standard, it’s useful to work with proposal creation tools and templates that allow you to produce sleek, flexible, and responsive designs.

In this article, we will review some of the most important aspects of audit proposal creation and take you through the integral elements of a meticulously planned audit proposal.

Key takeaways

  • Audit proposals require a tailored approach and can benefit from proposal creation tools for sleek, responsive designs.
  • Different types of audits require different information in the proposal, highlighting the need for separate templates for each audit type.
  • Building relationships with the Audit Committee at the target account can increase chances of receiving an audit RFP.
  • A well-structured audit proposal includes sections like executive summary, scope of services, compliance requirements, project timeline, qualifications, costs, and specific RFP requirements.
  • Qwilr’s audit proposal template provides a professional, customizable format for creating audit proposals.

What is an audit proposal?

An audit proposal is a business document, sent from an auditor to a potential client, that presents a formal offer of auditing services.

The two main types of audit are internal and external. An external audit helps businesses meet their obligations to external parties, such as the government, regulatory bodies, and shareholders.

Internal audits are at the discretion of the company. They’re subject to less stringent regulation and can be conducted if necessary by company employees (though many companies prefer to outsource the process to external auditors).

Different types of external audit include:

  • Global audit
  • Employee benefit plan audit
  • Compliance audit
  • Payroll audit
  • Information systems audit
  • Operational audit (assessing core business operations)

The specific audit services required will dictate which information you choose to highlight in your proposal.

For example, the client may ask you to deliver a global audit, where a multinational company provides an account of its finances and operations across multiple countries or regions. This will require greater insight into the regulations and contexts across different countries and borders. Consequently, the client will be looking for a great deal of experience in international professional practices in your team.

As an auditor, if you provide several different kinds of audit, it makes sense to increase sales productivity with a separate audit agreement template for each kind of audit you provide.

Audit Proposal Template

Promote your audit proficiency and attract new clientele using our Audit Proposal Template. Customized to emphasize your audit methods and services, this expertly crafted template displays your skills persuasively, aiding in acquiring more audit assignments.

an audit proposal template for your awesome company

Increasing your chances of receiving an audit RFP

Audit tenders (particularly tenders from larger companies with more complex requirements) are usually public knowledge well in advance of the audit period.

This early disclosure allows publicly traded companies to manage any ‘blowback’ or negative connotations associated with the audit process over a longer period. This can help reduce any ‘spooking' of the market and possible impact on share price.

From a sales perspective, this clear buying signal affords the auditor a hefty advantage - forewarned is forearmed. There’s no guarantee that you’ll make the shortlist of companies invited to provide audit services. You can improve your chances by implementing sales strategies (or methodologies such as target account selling ) to develop relationships with the various individuals who comprise the Audit Committee at the target account.

These relationships will be vitally important should you win the contract - the client’s executive management team will seek auditors they can respect and trust to provide excellent service. Opening up the accounts for audit is the business equivalent of going to the dentist - a clear, professional ‘bedside manner’ is an essential tool for any auditor.

The key decision-maker to focus on is the CFO or finance director. While the Audit Committee may be comprised of a range of different individuals and opinions, the CFO will often be the auditor’s primary point of contact - their opinion will carry a lot of weight.

Steps to write an audit proposal: key elements to include

By the time you design and create your audit proposal, you’ll already have spent considerable time researching the account and gathering the information you need.

If you’ve been invited to submit a proposal, it’s likely that you’ve already established a relationship with the client’s management team, and possibly even spent time on-site at one or more of the client’s locations, assessing their audit needs.

You’ll have amassed a great deal of information by making research your priority. You'll now need to distill this into a persuasive and compelling argument for your services that clearly demonstrates your understanding of the client’s business, their needs, and their key personnel.

Creating your template around the following headings will help you formulate your argument and guide your client effectively through the sales process.

  • Executive summary

This introductory section needs to provide a high-level overview of how your proposal will meet the client's needs as outlined in their RFP.

Including every feature and benefit in this summary is unnecessary - it’s a broad-strokes argument that sets out why your audit service will provide the most effective solution to the client’s need. You can include any aspects of your approach that are unique to your company (particularly if your competitors are unable or unlikely to replicate your approach).

You can also provide any compelling evidence that your company is particularly well-suited to the project (i.e., awards or industry-relevant experience).

Any influential stakeholders outside the Audit Committee will be more likely to read this section than any other, so make sure you’ve presented your most compelling argument here.

  • Scope of services

This section can become very complicated, as you set out responsibilities for deliverables, as well as specific financial statements, tax filings and related items that pertain to each aspect of the services provided.

Give careful consideration to your presentation here - dropdown menus and accordions can be deployed here to maintain readability and avoid overwhelming the reader with technicalities.

Include plenty of detail, and look for ways to demonstrate your solid commercial understanding of the client’s needs, business, and industry.

  • Compliance and regulatory requirements

In this section, outline how your audit will ensure your client complies with any and all regulatory requirements at the local, state, and federal levels.

Make sure you include industry and business-specific compliance requirements too - for example, non-profits may be recipients of grants or contracts which contain their own stipulations.

Ideally, the client’s RFP will have outlined all necessary compliance requirements to support this section.

  • Project timeline

Your project timeline should clearly define all the activities and deliverables necessary for project completion within the audit period.

The audit completion date often hinges on the date of the board meeting, where the audit firm is expected to formally present the audit results to the board.

Using this date, you can work backwards to set provisional deadlines for draft financial statements, field work and other deliverables.

Your timeline depends on the timely delivery of information from the client - this can be reflected in your costs and fees, as we’ll explain below.

  • Qualifications and experience

The section outlining your team’s expertise and work experience is an essential component of your audit proposal.

Most clients prefer to work with auditors who are subject matter experts. You should have a proven track record in the client’s industry and a record of successful delivery of similar audits. Assuming that you can demonstrate this level of expertise, your focus in this section should be on providing a positive customer experience .

The finance team must be convinced that this working relationship will provide them with a flexible, stress-free solution to their auditing needs. Reducing friction at these early stages with a streamlined and clearly defined proposal will help to prove how easy you are to work with. Keep this in mind throughout the proposal creation process.

  • Costs and fees

The overall audit cost will be mostly dictated by the requirements the client has already outlined in the RFP. However, it’s possible to include some mechanisms for price flexibility. Structure your fees around the efficiencies that can be achieved if the client responds promptly to your document request processes. By delivering the correct information in an appropriate format at the right times, they can avoid paying a late fee. In this way, clients can be financially motivated to work more effectively with the audit process.

The pricing section of a sales proposal is usually a good place to explore upselling and cross-selling opportunities. However, for audit proposals, this opportunity is often constrained by strict legislation around auditor independence. Given the need for external audits to be conducted by independent auditors with no conflict of interest, any additional services should be offered in strict compliance with audit regulations .

If you aim to provide non-audit services for the client, then provide the client with clear guidance about how the audit services may affect other contracts in play.

  • Specific requirements from the RFP (optional)

This need for this section very much depends on what’s been specified by the client’s RFP. These conditions can vary greatly, depending on the industry, the client, and the type of audit required.

Ideally, you’ll have met any specific requirements elsewhere in the proposal - however, you may wish to be more explicit. For example, your client may have asked you to define specific areas of risk that your audit would focus on - in which case, a separate section such as this would be warranted.

Your conclusion section shouldn’t need to persuade further or add more information if the previous sections have been effectively designed.

Instead, use your conclusion to provide everything your client needs to close the deal . Links to T&Cs are useful here, along with e-signature functionality that allows your client to sign the contract without the need to click away or access any additional paperwork or documents.

Example of an audit proposal template

Qwilr’s audit proposal template provides everything you need to easily deliver a baseline proposal you can differentiate for different clients or types of audit.

You can immediately create your proposal following the professional format outlined here.

Qwilr proposals are professionally designed and mobile-friendly. They’re instantly adaptable and customizable with any content you want to introduce. You can import your branding elements and seamlessly incorporate interactive elements such as embedded videos, image galleries, and interactive pricing tables for added impact.

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Customize proposals to match the changing needs of the audit

Creating an audit proposal is often a long and complicated process. Your first draft often bears little resemblance to the finished proposal, so it’s essential to streamline your creation process using tools that allow you to customize your proposal instantly.

Creating a series of flexible, sleek, and professional templates to cover all audit eventualities will allow your team to ensure their proposals are firmly focused on the needs and details of the client. Qwilr’s 14-day free trial lets you see for yourself how much time you can save by using a professional sales proposal creation tool.

About the author

Dan Lever, Brand Consultant and Copywriter

Dan Lever | Brand Consultant and Copywriter

Dan Lever is an experienced brand consultant and copywriter. He brings over 7 years experience in marketing and sales development, across a range of industries including B2B SaaS, third sector and higher education.

Frequently asked questions

What’s the best format for an audit proposal.

An effective audit proposal should open with a stand-alone executive summary. The document created should also outline the following:

the scope of the audit program

the auditor’s qualifications and experience

compliance and regulatory requirements

the project timeline, costs, and fees

What are the four C’s of audit findings?

A comprehensive internal audit should look to establish a baseline for each of the four C’s - culture, competitiveness, compliance, and cybersecurity.

What is an RFP in auditing?

A request for proposal (RFP) is a document sent by a company to prospective auditors to help them create a sales proposal that reflects the company’s needs. It contains details about the type of audit required, the organizational structure, and the current operational and financial status of the company.

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Top 10 Audit Proposal Templates with Samples and Examples

Top 10 Audit Proposal Templates with Samples and Examples

Densil Nazimudeen

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It is impossible to overestimate the importance of a well-structured SEO audit and website review proposal in the dynamic world of digital marketing. Crafting a compelling audit proposal is pivotal to securing business partnerships and setting your website strategy on the path to success. To achieve this, the visual presentation is as crucial as the content itself, and this is where SlideTeam’s Top 10 audit proposal Templates come into play.

The first step in securing your client's trust lies in defining your audit proposal effectively. It must showcase your expertise, professionalism, and a comprehensive approach to improving your client’s website performance. The SEO audit , website review proposal , and website strategy components demand an impeccable presentation to make an impact.

Our Top 10 Audit Proposal PowerPoint Templates offer an effective solution to these challenges. With a visually engaging design, these PPT Themes convey the essence of your audit proposal , making a lasting impression.

Click here to explore an engaging blog featuring the Top 10 Engineering Project Proposal Templates with Examples and Samples.

These themes provide users with all the resources they need to actively create unique presentations, such as visually appealing graphics, content-ready layouts, and excellent typography.

Let's take a look at our PPT Templates.

Template 1: SEO Audit Example & Website Review Proposal Template

This comprehensive PowerPoint deck covers the crucial aspects of your project. From initial client details to project costs, it ensures a seamless presentation of your SEO audit and website review proposal . A neatly designed cover letter, a well-organized table of contents, and detailed project summaries add a professional touch to your proposal. Highlighting your services and scope and providing a clear schedule and cost breakdown, this PPT deck is your go-to resource for a successful SEO audit and website review presentation.

SEO Audit Example & Website Review Proposal Template

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Template 2: Website Strategy and Audit Proposal Template

This PPT deck offers a holistic view of your website strategy audit proposal. It includes a professionally designed cover letter, providing a polished introduction to your proposal. Delve into the project context, outlining the critical details. Highlight the services offered, from infographics and asset design to video production and website copy. Walk your audience through the process, covering site performance and architecture, ensuring they grasp the intricacies. A clear action timeline simplifies the audit process. Understand the investment needed and meet the team behind the proposal. Back your proposal's credibility with a compelling case study and client testimonials.

Website Strategy And Audit Proposal

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Template 3: Project Summary for SEO Audit Example & Website Review Template

This PPT Theme summarizes your SEO audit example and website review project efficiently. It covers critical information, including project goals, our solution, and results. This PPT Preset clearly outlines the objectives, ensuring stakeholders understand the project's direction. It showcases your proposed approach to address the identified issues and improvements. It conveys the anticipated outcomes and benefits of your SEO audit and website review. It ensures stakeholders easily grasp project essentials, fostering alignment and support.

Project Summary for SEO Audit Example & Website Review

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Template 4: Our Offerings for SEO Audit Example & Website Review Template

This PPT Slide outlines your offerings for SEO audit examples and website reviews. It covers critical details, including site performance, SEO, and architecture analysis. This PPT Layout shares insights on how your services can enhance website performance. It presents the SEO strategies and improvements you'll implement. It details your assessment of the site's structure and recommendations and helps stakeholders comprehend the services offered and their potential impact.

Our Offerings for SEO Audit Example & Website Review

Template 5: Scope of Services for SEO Audit Example & Website Review Template

This PPT Template outlines the service range for SEO audits and website reviews. It covers social media strategy, email, branding, technology, and governance. This PPT Theme ensures stakeholders have a complete understanding of the services provided. It empowers stakeholders to make informed decisions about the scope of services. It helps facilitate discussions, align with stakeholders on the project's scope, and help stakeholders see how your services align with their goals and objectives.

Scope of Services for SEO Audit Example & Website Review (2/2)

Template 6: Website Strategy Audit Schedule for SEO Audit Example & Website Review Template

Using this PPT Layout, you can present the timeline and schedule for your SEO audit example and website review project. It outlines critical phases: Performance, Site Architecture, SEO, and UX Analysis. It includes the anticipated completion dates for each audit phase. This PPT Preset helps stakeholders track the progress of each audit phase with projected completion dates. It fosters alignment and expectations among stakeholders by presenting a structured audit schedule.

Website Strategy Audit Schedule for SEO Audit Example & Website Review

Template 7: Project Context for Website Strategy Audit Proposal Template

This PPT Theme outlines the context and background of your website strategy audit proposal. It defines and presents the issues and challenges that need addressing and offers a comprehensive solution to the identified problem. This PPT Slide enables stakeholders to make informed decisions based on the presented context and solution. It informs stakeholders about the project's context and the proposed solution.

Project Context for Website Strategy Audit Proposal

Template 8: Our Process for Website Strategy Audit Proposal Template

This PPT Theme outlines the steps and phases of your website strategy audit proposal. It covers critical details, including site performance, architecture, SEO, and UX design. This PPT Template evaluates the site's structure and potential improvements. It highlights strategies and improvements to boost search engine optimization. It emphasizes the importance of user experience enhancements.

Our Process for Website Strategy Audit Proposal

Template 9: Action Timeline for Website Strategy Audit Process Template

This PPT Theme showcases the action timeline for the website strategy audit process. It highlights specific phases, including site performance, architecture, SEO, and UX design, with corresponding week-by-week breakdowns. This PPT Preset assists stakeholders in understanding the project's timeline and deadlines.

Action Timeline for Website Strategy Audit Process

Template 10: Your Investment for Website Strategy Audit Proposal Template

This PPT Slide clearly outlines the total cost of the website audit service itemizing expenses. It showcases the prices for specific services like performance analysis, site architecture analysis, SEO, and UX design. This PPT Theme enables stakeholders to budget effectively for the proposed services. It gives stakeholders the authority to decide by breaking down the costs of each service. It promotes transparency in pricing, fostering trust and confidence among stakeholders.

Your Investment for Website Strategy Audit Proposal

Over To You

The Top 10 Audit Proposal Templates provide a valuable resource for professionals seeking to streamline their audit proposal creation process. These well-designed templates offer features, including sample content, visual elements, and organizational structures, that can significantly enhance the quality and impact of your proposals. By utilizing these templates, you not only save time but also ensure a consistent and professional presentation to potential clients or stakeholders. Whether in SEO audits, website reviews, or any other audit domain, these templates empower you to convey your ideas effectively and secure your audience's confidence. Embrace these tools, and watch your audit proposals shine.

Utilize the benefits of these superb PPT Slides by joining our plans, with choices for monthly, semi-annual, and annual subscriptions.

Click here for an informative blog on the Top 10 Brand Strategy Proposal Templates with Samples and Examples .

For an enlightening blog on the Top 12 Marketing Consulting Proposal Templates with Examples and Samples, click here .

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Proposal for a Special Issue of Accounting, Auditing and Accountability Journal

Qualitative Research in Accounting & Management

ISSN : 1176-6093

Article publication date: 21 June 2011

(2011), "Proposal for a Special Issue of Accounting, Auditing and Accountability Journal", Qualitative Research in Accounting & Management , Vol. 8 No. 2. https://doi.org/10.1108/qram.2011.31408baa.001

Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited

Article Type: Call for papers From: Qualitative Research in Accounting & Management, Volume 8, Issue 2

Special issue on: accounting, accountants, and accountability regimes in pluralistic societies: taking multiple perspectives seriously

Guest Editors:

Professor Judy Brown, Victoria University of Wellington, New Zealand, e-mail: [email protected]

Professor Jesse Dillard, Queen’s University, UK and Portland State University, USA, e-mail: [email protected]

Professor Trevor Hopper, Sussex University, UK; Victoria University of Wellington, New Zealand and Stockholm School of Economics, Sweden, e-mail: [email protected]

How can accountings, accountants, and accountability regimes better facilitate democracy by serving the needs of pluralistic communities given power inequalities among the various constituencies?

Acknowledging diversity, fostering democratic debate, and formulating feasible but progressive policy and practices are central to critical accounting’s research agenda. Pursuing this agenda leads to promoting the interests of groups marginalized by conventional accounting and accountability regimes (e.g. environmentalists, ethical investors, unionists, feminists, humanitarian agencies, new social movements within civil society, and indigenous communities) and questioning what is accounted for, how it is accounted for, and on whose terms.

A typical panacea for addressing diverse interests is to negotiate a consensus within the context of open and honest dialogue among the affected parties. However, given the reality of ongoing power asymmetries, negotiated consensuses within pluralistic democracies can be problematic, reinforcing the status quo, furthering the interests of dominant groups, and denying legitimate aims of marginalized groups. Often, meaningfully incorporating perspectives of diverse groups (e.g. their values, assumptions, approaches to social change) calls forth different processes of policy formulation and accountability, requiring new types of information transmitted through alternative media. However, the accounting, accountability, and policy implications are generally poorly articulated or understood.

This special issue seeks papers that conceptualize and/or apply approaches addressing a wide range of phenomena and stakeholder groups and are sensitive to power inequalities and the politics of recognition. We welcome contributions that envisage new designs and means of implementing pluralistic accounting and accountability systems that facilitate debate on social justice, sustainability, and other contemporary issues directed toward exposing inequities, reducing them, and articulating and evaluating feasible social reforms. The challenge, in brief, is to “take multiple perspectives seriously” and develop democratic means of incorporating these multiple perspectives to produce meaningful reforms in organizational and state policy arenas. Possible avenues of investigation might include approaches that:

Imagine and/or (co)develop accountings and/or accountability regimes beyond business and managerialist models of stakeholder engagement that promote democratic dialogue between constituencies with different economic, social, and political interests/perspectives, as well as consider the implications of policies and practices emerging from negotiated outcomes that recognize and respect diversity and disagreement

Analyze the design and operation of systems that reinforce alternative notions of accountability and that facilitate neglected constituencies’ involvement in decisions, say, by utilizing non-financial information, visual and verbal methods, new social media tools, environmental accounting/corporate social responsibility dimensions, silent/shadow reports, and counter-accounts.

Examine actual and potential opportunities, problems, and applications of accounting and accountability regimes based on deliberative models of democracy, poly-logic perspectives, dialogical learning, and heteroglossic and agonistic approaches

Reformulate the role(s) of accounting, accountants, and accountability regimes in facilitating pluralistic organizational and/or social change and address related ethical issues.

We seek empirical and theoretical contributions from various research perspectives and approaches that stimulate development of further imaginings and engagements in this vital area. Papers must be relevant to theory development, practice, and/or policy.

The closing date for submissions for this special issue is 31 December 2012. Manuscripts should be sent electronically by e-mail (in a Word file format) to the Guest Editor: Professor Trevor Hopper at: [email protected] . The editors welcome enquiries and declarations of interest in submitting. Earlier submissions are welcome. All papers will be reviewed in accordance with Accounting, Auditing and Accountability Journal ’s normal processes. It is anticipated that this special issue will be published in 2014.

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  • How to Write a Research Proposal | Examples & Templates

How to Write a Research Proposal | Examples & Templates

Published on 30 October 2022 by Shona McCombes and Tegan George. Revised on 13 June 2023.

Structure of a research proposal

A research proposal describes what you will investigate, why it’s important, and how you will conduct your research.

The format of a research proposal varies between fields, but most proposals will contain at least these elements:

Introduction

Literature review.

  • Research design

Reference list

While the sections may vary, the overall objective is always the same. A research proposal serves as a blueprint and guide for your research plan, helping you get organised and feel confident in the path forward you choose to take.

Table of contents

Research proposal purpose, research proposal examples, research design and methods, contribution to knowledge, research schedule, frequently asked questions.

Academics often have to write research proposals to get funding for their projects. As a student, you might have to write a research proposal as part of a grad school application , or prior to starting your thesis or dissertation .

In addition to helping you figure out what your research can look like, a proposal can also serve to demonstrate why your project is worth pursuing to a funder, educational institution, or supervisor.

Research proposal length

The length of a research proposal can vary quite a bit. A bachelor’s or master’s thesis proposal can be just a few pages, while proposals for PhD dissertations or research funding are usually much longer and more detailed. Your supervisor can help you determine the best length for your work.

One trick to get started is to think of your proposal’s structure as a shorter version of your thesis or dissertation , only without the results , conclusion and discussion sections.

Download our research proposal template

Prevent plagiarism, run a free check.

Writing a research proposal can be quite challenging, but a good starting point could be to look at some examples. We’ve included a few for you below.

  • Example research proposal #1: ‘A Conceptual Framework for Scheduling Constraint Management’
  • Example research proposal #2: ‘ Medical Students as Mediators of Change in Tobacco Use’

Like your dissertation or thesis, the proposal will usually have a title page that includes:

  • The proposed title of your project
  • Your supervisor’s name
  • Your institution and department

The first part of your proposal is the initial pitch for your project. Make sure it succinctly explains what you want to do and why.

Your introduction should:

  • Introduce your topic
  • Give necessary background and context
  • Outline your  problem statement  and research questions

To guide your introduction , include information about:

  • Who could have an interest in the topic (e.g., scientists, policymakers)
  • How much is already known about the topic
  • What is missing from this current knowledge
  • What new insights your research will contribute
  • Why you believe this research is worth doing

As you get started, it’s important to demonstrate that you’re familiar with the most important research on your topic. A strong literature review  shows your reader that your project has a solid foundation in existing knowledge or theory. It also shows that you’re not simply repeating what other people have already done or said, but rather using existing research as a jumping-off point for your own.

In this section, share exactly how your project will contribute to ongoing conversations in the field by:

  • Comparing and contrasting the main theories, methods, and debates
  • Examining the strengths and weaknesses of different approaches
  • Explaining how will you build on, challenge, or synthesise prior scholarship

Following the literature review, restate your main  objectives . This brings the focus back to your own project. Next, your research design or methodology section will describe your overall approach, and the practical steps you will take to answer your research questions.

To finish your proposal on a strong note, explore the potential implications of your research for your field. Emphasise again what you aim to contribute and why it matters.

For example, your results might have implications for:

  • Improving best practices
  • Informing policymaking decisions
  • Strengthening a theory or model
  • Challenging popular or scientific beliefs
  • Creating a basis for future research

Last but not least, your research proposal must include correct citations for every source you have used, compiled in a reference list . To create citations quickly and easily, you can use our free APA citation generator .

Some institutions or funders require a detailed timeline of the project, asking you to forecast what you will do at each stage and how long it may take. While not always required, be sure to check the requirements of your project.

Here’s an example schedule to help you get started. You can also download a template at the button below.

Download our research schedule template

If you are applying for research funding, chances are you will have to include a detailed budget. This shows your estimates of how much each part of your project will cost.

Make sure to check what type of costs the funding body will agree to cover. For each item, include:

  • Cost : exactly how much money do you need?
  • Justification : why is this cost necessary to complete the research?
  • Source : how did you calculate the amount?

To determine your budget, think about:

  • Travel costs : do you need to go somewhere to collect your data? How will you get there, and how much time will you need? What will you do there (e.g., interviews, archival research)?
  • Materials : do you need access to any tools or technologies?
  • Help : do you need to hire any research assistants for the project? What will they do, and how much will you pay them?

Once you’ve decided on your research objectives , you need to explain them in your paper, at the end of your problem statement.

Keep your research objectives clear and concise, and use appropriate verbs to accurately convey the work that you will carry out for each one.

I will compare …

A research aim is a broad statement indicating the general purpose of your research project. It should appear in your introduction at the end of your problem statement , before your research objectives.

Research objectives are more specific than your research aim. They indicate the specific ways you’ll address the overarching aim.

A PhD, which is short for philosophiae doctor (doctor of philosophy in Latin), is the highest university degree that can be obtained. In a PhD, students spend 3–5 years writing a dissertation , which aims to make a significant, original contribution to current knowledge.

A PhD is intended to prepare students for a career as a researcher, whether that be in academia, the public sector, or the private sector.

A master’s is a 1- or 2-year graduate degree that can prepare you for a variety of careers.

All master’s involve graduate-level coursework. Some are research-intensive and intend to prepare students for further study in a PhD; these usually require their students to write a master’s thesis . Others focus on professional training for a specific career.

Critical thinking refers to the ability to evaluate information and to be aware of biases or assumptions, including your own.

Like information literacy , it involves evaluating arguments, identifying and solving problems in an objective and systematic way, and clearly communicating your ideas.

Cite this Scribbr article

If you want to cite this source, you can copy and paste the citation or click the ‘Cite this Scribbr article’ button to automatically add the citation to our free Reference Generator.

McCombes, S. & George, T. (2023, June 13). How to Write a Research Proposal | Examples & Templates. Scribbr. Retrieved 14 May 2024, from https://www.scribbr.co.uk/the-research-process/research-proposal-explained/

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Related Papers

philip ayagre

The study assessed the capacity of internal audit units of public sector organizations to enhance good governance. Data for the study was collected through questionnaire sent to chief internal auditors, audit managers and senior managers of public sector organizations. Responses received from respondents were based on a five point scale, ranging from strongly disagree to strongly agree. The study results indicate that internal audit's ability to ensure better governance is limited by; technical and profession skills set, low motivation, limited spending on IA, and little support for the IA function from management. Other limiting factors include, the issue of independence of the internal auditor which directly impact on IA's objectivity and indirectly may influence which audit gets performed as planned.

example of research proposal in auditing

Kofi Asiedu , ERIC WORLANYO DEFFOR

Using structural equation modelling (SEM) we analysed the link between corruption and effective internal audit function (EIAF) in Ghana through a survey of directors and managers of selected public sector organizations. A decade after the promulgation of the Internal Audit Agency Act (IAAA), 2003 (Act 658) as an instrument to fight administrative corruption in Ghana, there is little empirical evidence to show its impact on corruption, though anecdotal evidence suggests it has played a critical role in maintaining financial discipline and public sector accountability and transparency. We established that full implementation of Act 658, size of the internal audit department and independence of the audit department significantly affect the effectiveness of the internal audit function which negatively impact on corruption. We conclude that strict adherence to and the implementation of regulations and laws as well as independence of the internal audit function will help fight administrative corruption in Ghana.

Prince Richard

According to Simmons, M. R., 1997, fraud is a relevant issue worthy of discussion particularly in today’s economy. He further stated that as the standards of living and the adjustable interest rates on certain home mortgages continue to raise, employment stability and incentive compensation pay-outs will continue to decline. The dichotomy can increase the pressure and incentives for individuals to concoct fraud schemes. These individuals often rationalize their fraudulent actions by assuming that, their current salary is below market rate. Internal control is the method put in place by a company to ensure the integrity of financial and accounting information to meet operational and profitability targets and transmit management policies throughout the organisation. Fraud is define as an intentional act by one or individuals among management, those charged with governance (management fraud), employees (employee fraud) or third parties involving the use of deception to obtain an unjust or illegal advantage. (ACCA, 2007) Unfortunately, fraud is inevitable in many organizations and need to be curtailed by internal control systems. Internal controls can deteriorate over time, either because of technological advances or human intervention (management override or collusion).The successful implementation of antifraud controls is not a guarantee that fraud will not occur. Nonetheless, adding effective internal control systems to an organization can play a significant role in deterring individuals from perpetrating fraud because they often send the message that senior management is committed to preventing and detecting fraud committed against the organization. (Bishops, 1991) The primary responsibility for the development and maintenance of internal control rests with an organization’s management. With increased significance placed on the control environment, the focus of internal control has changed from policies and procedures to an overriding philosophy and operating style within the organization. Emphasis on these intangible aspects highlights the importance top management involvement in the internal control system. If internal control is not a priority for management, then it will not be one for people within the organization either. Internal control must be evaluated in order to provide management with some assurance regarding its effectiveness. Internal control evaluation involves everything management does to control the organization in the effort to achieve its objectives. Internal control would be judged as effective if its components are present effectively for operations, financial reporting, and compliance. The board and it audit committee has responsibility for making sure the internal control system within the organization is adequate. This responsibility includes determining the extent to which internal controls are evaluated. Two parties involved in the evaluation of internal control are the organizations internal auditors and their external auditors. The National Health Insurance Scheme was designed to offer affordable medical care, especially to the poor and vulnerable in Ghana. The scheme is the solution for the health care sector and has been the only viable alternative to the out-dated and rigid system of “cash and carry” which has existed since 1985(IRIN–March 2004) The National Health Insurance Scheme is to be restructured to respond to the needs of the population and improve upon the issue of claims management. This, among other things, will help to resolve the problem of portability to make it national in coverage. It will also pursue the policy on de-linking children from their parents and improve the registration and the provision of free maternal care. National Health Insurance Authority (NHIA) have established a clinical audit to look at the procedures used for diagnosis, care and treatment, examining how associated resources are used and investigating how effective care has on the outcome and quality of life for the patient; and to undertake claims verification at accredited health provider sites to ensure compliance. Even though clinical audit is in place, reports reaching National Health Insurance Authority indicate that there are many wrong things happening at the various district offices and some approved health centres such as financial fraud, bribes, processing cards to beneficiaries without regard to the regulations governing the implementation of the Scheme, over billing and non-adherences to tariffs. This study is therefore set to research further into related contributions and issues that could help prevent fraud and embezzlement among most businesses and corporate institutions a case of Ghana National Health Insurance Authority.

Abdallah Mohammed Inusah

Internal control systems exist to help organizations meet their goals and objectives, promote efficiency, reduce the risk of loss, and help ensure financial statement reliability and compliance with laws and regulations. This study assesses the internal financial controls in of the Lands Commission of Ghana. The study adopts the case study design using the officials of the Commission in the northern region as the population. A sample of 30 officials of the Commission was drawn for the study using the simple random combined with purposive sampling technique. Both primary and secondary data are used with the aid of questionnaires, interviews and documentary review. The existing controls are said to be inadequate and a lot is required to ensure sound financial management in the sector. Some financial legislations are complied with, whiles others are virtually ignored, particularly in the area of procurement. It is recommended that financial controls are strengthened and enforced with authority and commitment; the internal audit function should also be reviewed by decentralizing to ensure that all activities are vetted before and not after the activities are undertaken.

Dr Bongani Ngwenya

Orientation: The need for sound corporate governance has directed attention to internal auditing as a corporate governance tool and mechanism in both public and private sector organisations. Research purpose: The study examined the impact of management support and commitment, staff competence and independence of internal auditors as the antecedents of the effectiveness of an internal auditing function. Motivation for the study: This study was motivated by the need to assess the effectiveness of internal auditing as a corporate governance tool in a non-profit organisation.

Trevor Hopper , Andy Wynne

Purpose – The paper conducts a comparative political economy analysis of the development of government accounting reforms in Ghana and Benin. Design/methodology/approach – The history is based on prior research and documents, whilst the analysis of contemporary matters draws from interviews with those involved on the ground dealing with government accounting changes, supplemented by analysis of documents and documentaries. Findings – The development of accounting from colonial times to the present follows a similar path in both countries broadly consistent with previous theoretical models. Reforms are frequently externally driven and whilst progress has been made it is hindered by indigenous neopatrimonial leadership, corruption and an over-reliance by donors on foreign consultants. In both countries their former colonisers, Britain and France, still influence accounting. This tends to be exercised directly by France and more indirectly by Britain. In both cases it can be an expression of neo-colonialism. Good governance aims of increasing civil service capacity, financial transparency, and civil society involvement remain problematic, especially in Benin. Practical implications – The paper commends more participatory development and details problems of designing and implementing government accounting reforms in Africa. The results are of interest across disciplines and by policymakers, business leaders and social movements. Originality/value – The paper is the first to compare government accounting in African Anglophone and Francophone countries, its historical development, and it provides new data from grounded fieldwork on how those involved perceive the effectiveness of the reforms and issues surrounding their formulation and implementation.

Trevor Hopper

Implementing government accounting systems is a plank of governance and development reforms in developing countries seeking transparent and effective management of public resources. However, despite significant donor funding, such reforms often fail or have limited success, especially in Africa. This has prompted questions about the implementation approach adopted by donors; and calls for studies of successful reforms. This paper investigates a local government accounting reform in Benin supported by GIZ – a German development agency – that was perceived as successful due to the participatory, pragmatic and incremental development approach used reinforced by conditionality arrangements in the face of neo-patrimonial leadership.

Annidora Ann

European Journal of Business, Economics and Accountancy

Isaac Christopher Otoo , Desmond Ziniyel

Internal audit practice is a basis for effective pu b lic institution financial management and it is important for assuming effective and efficient application of appropriate controls. The research aimed at assessing the effectiveness of internal audit practice on financial management. A descriptive cross - sectional research design w as used to analyze the research problem. Questionnaire and interview guide were used to gather primary data from audit staff, account staff and heads of institution across different campuses in one of the universities in Ghana. Data were analyzed with desc riptive statistics binary logistics regression framework. The study reveals that the financial performance of internal auditors regarding the mandated guidance in the university is very great as indicated by 58.8% of the respondents. Internal auditors in the university have relevant qualification and experience to influence financial performance. In addition, the independence of internal audit function and management assistance were identified as significant determinants of financial performance in t he university. Challenges including inadequate staff, accommodation, and lack of office space are currently facing internal audit in the university. Finally, management implementation of internal audit recommendation has been found not to be effective. The study concluded that there are effective internal audit practices necessary for influencing financial performance. The challenges associated with internal audit practices limits the extent to which financial performance could be improved. It is recommende d that management of the university should focus on recruitment of internal auditors for the various faculties than upgrading the existing ones. Keywords: Auditing, independence, financial performance.

William Smart

The executive (federal government of Nigeria) has recently been accused by the lower legislative house of deliberately underfunding SAI (office of the Auditor-General of the Nigeria federation) in order to conceal fraud. The legislature was reacting to the erratic reduction of SAI's budget from N1.9 billion to N100 million when illegal extra-budgetary expenditure of about N16 trillion occurs annually. This study was therefore, carried out to determine whether the executive can conceal fraud by deliberately underfunding the supreme audit institution. In order to fulfil the study objective and answer the question posed by the study problem, internet sources, journal articles and literature review were used to generate relevant data for the research. The study revealed that deliberate underfunding of SAI to conceal fraud and other emerging fraud concealing devices are additional challenges to the existing ones and that the accusation of the executive (the auditee) of deliberately underfunding SAI to conceal fraud is true only to the extent that SAI's budget and finances are controlled by the executive. The study recommended that financial autonomy, improved executive capacity, use of proactive approaches to eliminate fraud concealing devices will minimize audit challenges ensuring that SAI is not also contributing to the challenges it is currently facing. Keywords: Deliberate underfunding, supreme audit institution, unauthorized extra-budgetary expenditure, fraud-concealing device, the executive and the legislature. 1. Introduction Supreme audit institutions (national agencies that audit government revenue and spending) all over the world are faced with various challenges which have year in year out made it difficult for them to perform their functions effectively especially in the area of fraud detection. 5% of revenue is what a typical organization loses every year as a result of fraud and total fraud loss worldwide is over $6.3 billion! This comes from 2,410 cases of occupational fraud that were investigated between January 2014 and October 2015 in 144 countries across the world. (2016 Report to the Nations on Occupational Fraud and Abuse from the Association of Certified Fraud Examiners). As the level of fraud is rising by the day, impediments to audit operations are also rising and this is one of the major reasons why Auditor-Generals from 23 African countries met recently at Abuja in Nigeria to discuss issues that will assist them in achieving transparency in public sector accounting (Channelstv.com May 9, 2016). In a report compiled by Hassan (2015), the Public Accounts Committee Chairman in the Nigeria House of Representatives, Mr. Adeola Solomon-Olamilekan was quoted as saying that the federal government had deliberately under-funded SAI in order to conceal an unauthorized extra-budgetary expenditure of about N16 trillion! It becomes a serious issue when an accusation such as this one constitutes a threat on the independence of the supreme audit institution and even more worrisome where the under-funding is deliberately created so that the entity being audited can cover fraud. Hassan further reported that this accusation of under-funding is as a result of the ongoing examination of the finances of government and its 601 agencies in the country and it has come at a time when unauthorized extra-budgetary expenditures in Nigeria are rising astronomically every year. According to the law maker, this deliberate under-funding has caused the expenditures of statutory and extra-ministerial departments to be fraudulently excluded from the national budget since this short-changing of SAI made it difficult for the annual routine audit operations to be extended to all the MDAs in Nigeria and from 1999 to date, SAI has not audited up to 30 of the 144 foreign missions in Nigeria, Hassan reported. This sad development has also made it very difficult for Nigerians and the supreme audit institutions to know exactly how much the nation generate and expend annually. Adeola further reported that what is currently declared as Nigeria's annual budget is a far cry from the actual budget which the ongoing examination put at over N20 trillion! Studies have recently been carried out severally to examine the challenges faced by supreme audit institutions both in Nigeria and other countries of the world and Van Zyl, Ramkumar and de Renzio (2009) have painstakingly categorized those challenges into institutional, political, technical and communication with the issue of under-funding being addressed under institutional challenges. However, institutional challenges discussed by Van Zyl et al and other researchers did not specifically address this issue of deliberately using under-funding to prevent the supreme audit institutions from uncovering fraud. The current paper is therefore,

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Accounting Research Proposals Samples For Students

25 samples of this type

Over the course of studying in college, you will certainly need to pen a lot of Research Proposals on Accounting. Lucky you if linking words together and transforming them into relevant content comes easy to you; if it's not the case, you can save the day by finding an already written Accounting Research Proposal example and using it as a template to follow.

This is when you will certainly find WowEssays' free samples collection extremely useful as it contains numerous professionally written works on most various Accounting Research Proposals topics. Ideally, you should be able to find a piece that meets your criteria and use it as a template to develop your own Research Proposal. Alternatively, our qualified essay writers can deliver you an original Accounting Research Proposal model written from scratch according to your custom instructions.

Research Proposal On Research Approach And Methodology

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Introduction This proposal will discuss the research topic, questions, and objectives. It will also include the methodology of the research, and the work plan which is designed to guide and track the organization of the research.

Research Question and Objectives

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  1. Audit Proposal Template, Free Updated 2023 Sample

    About Your Query. Dear [Client.FirstName], At [Sender.Company], we are delighted at the prospect of assisting you with audit work for your firm. From your request for proposal, we understand that you have the following audit requirements: Audit Requirement 1. Audit Requirement 2. Audit Requirement 3.

  2. Audit Proposal

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  3. How to Write a Research Proposal

    Research proposal examples. Writing a research proposal can be quite challenging, but a good starting point could be to look at some examples. We've included a few for you below. Example research proposal #1: "A Conceptual Framework for Scheduling Constraint Management".

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    for Research Projects The Internal Audit (IA) Foundation is the global leader in sponsoring, disseminating, and promoting ... Include drafts of surveys or interview guides in appendices including sample size and description. An incomplete methodology will cause a research proposal to be returned.) h. Proposed annotated table of contents: this ...

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    Template 2: Website Strategy and Audit Proposal Template. This PPT deck offers a holistic view of your website strategy audit proposal. It includes a professionally designed cover letter, providing a polished introduction to your proposal. Delve into the project context, outlining the critical details.

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  9. Unleashing the potential of internal audits: a review and research agenda

    The research that does exist on the process of changing internal audits emphasises management's responsibilities and involvement in auditing, for example, in audit assessments (Piskar, Citation 2006) and in supporting alignment with business objectives (Alic & Rusjan, Citation 2011), as well as the auditors' responsibilities in, for example ...

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    A well-structured research proposal includes a title page, abstract and table of contents, introduction, literature review, research design and methodology, contribution to knowledge, research schedule, timeline and budget. Visme's research proposal examples and templates offer a great starting point for creating engaging and well-structured ...

  11. How to Submit a Proposal

    Previous researcher affiliation with The IIA (previous research or educational products produced, volunteer participation, chapter officer, etc.). Submit proposals via email to: [email protected]. Further information: [email protected], Tel: +1-407-937-1356, Fax: +1-407-937-1101. Support the Foundation.

  12. Audit Research Proposal Examples That Really Inspire

    Audit Research Proposals Samples For Students. 13 samples of this type. During studying in college, you will certainly have to pen a bunch of Research Proposals on Audit. Lucky you if linking words together and transforming them into relevant content comes naturally to you; if it's not the case, you can save the day by finding an already ...

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    It always includes the sample . ... procedures to make an audit program proposal, which ... 130 international archival auditing and assurance research articles that were published in eight leading ...

  14. Proposal for a Special Issue of Accounting, Auditing and Accountability

    Proposal for a Special Issue of Accounting, Auditing and Accountability Journal. Article Type: Call for papers From: Qualitative Research in Accounting & Management, Volume 8, Issue 2. Special issue on: accounting, accountants, and accountability regimes in pluralistic societies: taking multiple perspectives seriously. Guest Editors:

  15. How to Write a Research Proposal

    Research proposal examples. Writing a research proposal can be quite challenging, but a good starting point could be to look at some examples. We've included a few for you below. Example research proposal #1: 'A Conceptual Framework for Scheduling Constraint Management'.

  16. PDF Internal Auditing Practice (A Case Study on Commercial Bank Ethiopia at

    His guidance helped me during the times of study and writing of this research proposal. Finally, I would like to thanks all my family and friends for their cooperation in giving opinion, ... .Therefore sample size used in the study 10 respondents from internal auditor, manager and ... Auditing is a systematic process of objectively

  17. (PDF) Research in auditing: Main themes

    Research in auditing: main themes. 1. INTRODUCTION. Since the precursor work of Smi th and Krogstad. (1984), expanded by the same autho rs in later years (1988, 1991), in which they developed a ...

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    result in inconsistency in practice within the LCE audit environment. Such fragmentation is not in the public interest. Developing a global solution would be in the public interest to ensure consistency of application of the standards in an audit, as well as supporting a common understanding of the procedures undertaken in an audit of an LCE. 16.

  19. Call for research projects

    With this Call for Research Project Proposals 2024 the Foundation for Auditing Research (FAR) invites scholars to submit a proposal for research projects that provide academics and/or practitioners with insights into auditing by Mid-size audit firms. This call is the result of a joint working group of academics and practitioners and seeks to ...

  20. (DOC) Sample research proposal

    Sample research proposal Promoting good governance in publicinstitutions of Ghana: the role of theinternal auditor INTRODUCTION All over the world there is a realization that the Internal Audit activity has the potential to provide hitherto unparalleled services to management in the conduct of their duties.

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    BUSINESS - COMPARATIVE ANALYSIS OF THE PROFITABILITY OF ETIHAD AIRWAYS IN 2013 AND 2014. Introduction. This proposal will discuss the research topic, questions, and objectives. It will also include the methodology of the research, and the work plan which is designed to guide and track the organization of the research.

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    The IAF needs a research partner to work with us from April 2023 to July 2024 as we collect broad input from internal auditors and their stakeholders around the globe to create a comprehensive and integrated vision of the profession's future in the year 2035. 2.0 Project Objective, Scope, and Services. 2.1 Objective.

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