Results 11 to 20 of about 15,028,562 (329)
Fistula Risk Score for Auditing Pancreatoduodenectomy [PDF]
Annals of Surgery, 2022 Objective: To develop a fistula risk score for auditing, to be able to compare postoperative pancreatic fistula (POPF) after pancreatoduodenectomy among hospitals. Background: For proper comparisons of outcomes in surgical audits, case-mix variation should be accounted for.
Dongen, J.C. van +22 more
openaire +5 more sources
International Journal of Professional Business Review, 2023 Purpose: The goal of this study is to ascertain how the COBIT 5 framework, which consists of (Planning and organization, Acquire and implementation, Support and Delivery, Monitoring and evaluation, Guidance and Control), affects audit risk. Theoretical
Enas Amjed Alsaleem, N. Husin
semanticscholar +1 more source
Cogent Economics & Finance, 2022 This study provides a critical review of the literature that examines and analyses how Fraud Prevention mediates the Effect of Internal Audit, Risk Management, Whistle Blowing System and Big Data Analytics on the Prevention of Financial Crime Behaviour ...
I. Putra +4 more
semanticscholar +1 more source
The Role of Audit Risk in Improving Audit Quality
International Journal of Environmental, Sustainability, and Social Science, 2023 Audit quality is closely related to the auditor's audit process. Attitude and Cognitive Auditor is very necessary for completing the audit; besides that, audit risk considerations play an important role in decision-making by the auditor. Various ways and
Tio Arriela Doloksaribu +1 more
semanticscholar +1 more source
The Impact of Intangible Assets and Intellectual Capital on Audit Risk [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study is concerned about the impact of intangible assets and intellectual capital on audit risk and fees in listed firms on the Tehran Stock Exchange.Regression estimation with panel data method is used to estimate the model.
Hosein Mohammadzadeh
doaj +1 more source
The Effect of Audit Experience and Audit Risk on Audit Judgment with Auditor’s Perceptions of the Code of Ethics of Public Accountants as Moderating Variables [PDF]
E3S Web of Conferences, 2022 This research purposes to empirically analyze the effect of audit experience on audit judgment, to determine auditor’s perception of the code of ethics of public accountants as moderating variable that affect audit experience on audit judgment, to assess
Merdekawati Eka
doaj +1 more source
Zhongguo shipin weisheng zazhi, 2020 Objective To achieve a high degree of process-oriented and automated decision-making on food safety risk assessment and data fusion among various business units.
Pengcheng REN +6 more
doaj +1 more source
Quantitative risk model of hazardous chemicals in foodstuffs in computer system
Zhongguo shipin weisheng zazhi, 2020 Objective To quickly and automatically evaluate the risk of hazardous chemical substances in food quickly and automatically. Methods Based on the Spring MVC framework, a quantitative assessment model of food chemicals was integrated and a visualization ...
Liang SU +8 more
doaj +1 more source
Risk assessment in risk-oriented audits by internal audit units
Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, 2022 The article combines the principles of risk management with the objectives of internal audit, defines and clarifies the concepts of risk management. Undoubtedly, external audit has a great influence on the formation of internal audit. This influence has both positive qualities, such as the use of the experience of highly qualified specialists from ...
Taras A. Zemtsov, Maksim A. Sorokin
openaire +1 more source
Audit Risk Evaluation Model for Financial Statement Based on Artificial Intelligence
Journal of computer & information technology, 2021 In recent years, the economy in China has been steadily improving. The financial situation of enterprises in mainstream industries has become the focus of public concern.
Yanhua Li
semanticscholar +1 more source