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ASSURANCE IN FINANCIAL AUDITING Table of contents_part8

Phụ lục 4J Nội dung phân tích của Phân tích nội dung dữ liệu định tính là quá trình tổ chức và tổng kết khối lượng lớn thông tin chất lượng để đạt được một số kết luận. Phân tích nội dung cũng có thể giúp đỡ trong việc cung cấp các kết quả định lượng từ thông tin định tính | Appendix 4J Content Analysis of Qualitative Data Content Analysis It is the process of organising and summarising large volumes of qualitative information in order to reach some conclusions. Content analysis can also help in providing quantitative findings from qualitative information. Content analysis is a key tool for analysing qualitative information gathered through interviews and focus groups. It can also be used for analysing qualitative information obtained through surveys or any other tools. The following steps are recommended for a content analysis Step 1-Read Go through all the qualitative information gathered. Step 2-Categorise From the nature of the various items of information identify broad categories or issues under which the different items of information can be allocated. With regard to capacity building needs assessment the information may be categorised under the following issues Current situation relating to each element within each element Desired situation for each element within each element Causes for the gap between current and desired situations Suggested strategies for addressing the gaps Likely challenges in implementing the strategies Resources requirements for implementing the strategies. Step 3-Combine If two or more items of information under a category convey more or less the same idea combine them with appropriate wording. For example suppose an interviewee suggested Document the audit processes used by expert performance auditors as a strategy for improving performance audit processes in the RAA another suggested Prepare operational guidance on how to conduct performance audits while a third interviewee suggested Formulate performance audit guidelines based on the INTOSAI s performance audit implementation guidelines . These three suggestions could be combined as one strategy Develop performance audit manual based on best practices . Step 4-Quantify If the qualitative information you are analysing have been obtained from more than