Results 191 to 200 of about 2,755,800 (242)
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Managerial Auditing Journal, 1992
If strategic planning is to have a valuable impact on an organization′s performance, dispassionate analysis of the plan is obligatory. In a limited context, auditing the strategic plan involves examining the extent to which the plan is being implemented as originally conceived.
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If strategic planning is to have a valuable impact on an organization′s performance, dispassionate analysis of the plan is obligatory. In a limited context, auditing the strategic plan involves examining the extent to which the plan is being implemented as originally conceived.
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Computer Audit Update, 1993
Interaction tests should be performed when a comp lex comb ina t i on of app l i ca t ion env i ronmen ts , ope ra t i ng sys tems and communicat ion protocols exist around a business application. These tests can take the form of modifying avalue supplied by a base layer to an application layer and monitoring the response of the application.
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Interaction tests should be performed when a comp lex comb ina t i on of app l i ca t ion env i ronmen ts , ope ra t i ng sys tems and communicat ion protocols exist around a business application. These tests can take the form of modifying avalue supplied by a base layer to an application layer and monitoring the response of the application.
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International Journal of Production Research, 1994
Abstract This paper discusses an audit plan, based on a continuous sampling technique, queuing theory and sequential analysis. For a given test operation, if all tested products can successfully pass the operation, only a portion of the arrivals will be tested, that is the process is in an audit mode.
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Abstract This paper discusses an audit plan, based on a continuous sampling technique, queuing theory and sequential analysis. For a given test operation, if all tested products can successfully pass the operation, only a portion of the arrivals will be tested, that is the process is in an audit mode.
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Audit Partner Tenure and Audit Planning and Pricing
AUDITING: A Journal of Practice & Theory, 2010SUMMARY: This paper investigates the association between audit engagement partner tenure and audit planning and pricing. Prior archival research from countries requiring partner signature on the audit opinion provides mixed results on the implications of partner tenure for audit quality.
Jean C. Bedard, Karla M. Johnstone
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AAP Pediatric Coding Newsletter, 2019
The internal monitoring and auditing that are a key part of a good compliance program often uncover areas where revenue is being lost and inefficient processes can be refined to recover time and money. Small practices may need to be creative in utilizing current staff in multiple roles or outsourcing some portions of their compliance program.
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The internal monitoring and auditing that are a key part of a good compliance program often uncover areas where revenue is being lost and inefficient processes can be refined to recover time and money. Small practices may need to be creative in utilizing current staff in multiple roles or outsourcing some portions of their compliance program.
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Continuous Auditing and Risk-Based Audit Planning
SSRN Electronic Journal, 2019Due to rapidly changing risks in companies, a continuous alignment of internal audit activities with the relevant risk is required. Continuous auditing (CA) is one possible way to meet these requirements. Specifically, the internal audit function (IAF) could use CA as a methodology in order to add a continuous perspective to their risk assessment. This
Marc Eulerich +2 more
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Audit Pricing in the Pension Plan Audit Market
Accounting and Business Research, 1997Abstract The economic determinants of audit fees have been examined extensively among public companies, both in the US (e.g. Simunic, 1980; Gist, 1992) and internationally (e.g. Anderson and Zhegal, 1994). These studies have been based on audits of publicly-traded firms, which were surveyed to determine the audit fees.
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An audit of care planning on a neurology unit
Nursing Standard, 2001Care planning is an important aspect of nursing care. Carol Kirrane discusses the use of an audit tool to improve patient care planning within a neurology unit. The use of this audit tool has led to more patient-focused, individualized and holistic care planning by nurses.
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