Results 21 to 30 of about 35,352 (309)

International Standards on Auditing (ISAs) Adoption: An Institutional Perspective

open access: yesAdministrative Sciences, 2022
This study seeks to examine the factors that influence the adoption of ISAs, intending to stimulate establishing a responsible and efficient auditing regime in Libyan auditing practice, shedding light on challenges in auditing practices in the North ...
Ahmed Eltweri   +2 more
doaj   +1 more source

A survey on different challenges confronting auditing system [PDF]

open access: yesManagement Science Letters, 2013
Auditing plays an important role on having transparent financial statements especially in general organizations such as municipality, etc. A good implementation of auditing system helps reduce any possible fraud and increase the efficiencies of ...
Seyed Mohsen Tabatabaei Mozdabadi   +3 more
doaj  

Toward a Model of Wisdom Determinants in the Auditing Profession [PDF]

open access: yes, 2017
Auditing is a complex process posing great challenges because auditors often deal with complicated circumstances that they may have not experienced before or for which their knowledge may be irrelevant or inadequate.
Nguyen, Loan   +3 more
core   +1 more source

Auditing Lustre file system

open access: yesCoRR, 2023
With the increasing demand for data storage and the exponential growth of data, traditional single-server architectures are no longer sufficient to handle the massive amounts of data storage, transfer, and various file system events. As a result, distributed file systems have become a necessity to address the scalability challenges of file systems. One
openaire   +2 more sources

A Conceptual Model for Blockchain-based Auditing Information System

open access: yes, 2020
Blockchain is viewed as one of the most promising and disruptive inventions and is considered to have the potential to significantly change current auditing profession and reshape the business ecosystem.
Ke Wang   +5 more
core   +1 more source

Construction and Discussion of Auditing Curriculum System under the Background of Digital Intelligence [PDF]

open access: yesSHS Web of Conferences
It is an important mission of Chinese universities to train innovative, applied and compound talents who meet the development requirements of the new era.
Lin Qing, Yu Yanzhong
doaj   +1 more source

Using Autoencoders for Data-Driven Analysis in Internal Auditing [PDF]

open access: yes, 2021
New challenges in internal auditing are created as all areas of companies are digitalized. These challenges are forcing internal auditing to implement more and more data-driven procedures.
Gerrit Schumann   +7 more
core   +1 more source

Crowdsourced audit of Twitter’s recommender systems

open access: yesScientific Reports, 2023
AbstractThis research conducts an audit of Twitter’s recommender system, aiming to examine the disparities between users’ curated timelines and their subscription choices. Through the combined use of a browser extension and data collection via the Twitter API, our investigation reveals a high amplification of friends from the same community, a ...
Paul Bouchaud   +2 more
openaire   +3 more sources

Inadequacies and direction for improving vietnamese government auditing standards in terms of performance auditing

open access: yesTạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2021
Vietnamese Government Auditing Standards originally issued in 1999, about 10 years applied to the audit, which mainly applies to audits of financial statements, have revealed many shortcomings, therefore, the new government auditing standards had ...
Đoàn Văn Hoạt
doaj  

Comparative analysis of energy impacts of traditional and partly electronic environmental auditing: learning from the Japanese automotive industry case

open access: yesThe Journal for Transdisciplinary Research in Southern Africa, 2008
This paper does a comparative analysis and assessment of energy impacts of traditional and partly electronic ISO 14001 environmental management system auditing that using videoconferencing systems. The focus is on the Japanese automotive industry.
Charles Mbohwa
doaj   +1 more source

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