Results 81 to 90 of about 86,029 (227)
Internal control systems in the European Union Member
Audit Financiar, 2018 Most EU Member States have initiated reforms to improve public sector management by introducing and promoting the public internal control system focusing on the implementation of core principles on an internationally recognized internal control model. In
doaj +1 more source
Nonlinear edge waves and shallow-water theory [PDF]
, 1976 Nonlinear effects are considered for shallow-water edge waves on beaches with a general depth distribution. The case of uniform depth away from the shoreline is considered in detail. It is shown that the results obtained are in qualitative agreement with
Minzoni, A. A.
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El rol del auditor Coso I VS Coso II
, 2008 El presente trabajo de tesis tiene como objetivo identificar las variaciones y ajustes definidos en los principales marcos de trabajo utilizados por los auditores como son COSO I y COSO II. Además de conocer en forma más profunda las responsabilidades del auditor, y como estas se ampliaron y se volvieron más complejas, con el aparecimiento del nuevo ...
León Segarra, Denisse Nabeti +1 more
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Implementing section 404 of the sarbanes oxley act: Recommendations for information systems organizations [PDF]
, 2006 Section 404 of the Sarbanes Oxley (SOX) Act addresses the effectiveness of internal controls, which in most organizations are either fully or partially automated due to the pervasiveness and ubiquity of information technologies. Significant or material
Braganza, A, Desouza, KC
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Risk Factor Extraction in Financial Disclosures via a Knowledge Graph–Enhanced Language Model
International Journal of Intelligent Systems, Volume 2026, Issue 1, 2026.Risk disclosures play a crucial role in the investment decision‐making processes for investors. However, extracting relevant variables from unstructured financial text poses a nontrivial challenge. In this paper, we propose RiskBERT, a large language model (LLM) trained on financial texts and risk knowledge graphs, specifically designed for risk ...
Yangcheng Liu +4 more
wiley +1 more source
Remote Sensing, 2020 We measure transient deformation at Coso geothermal field using interferometric synthetic aperture radar (InSAR) data acquired between 2004 and 2016 and relative positions estimated from global positioning system (GPS) to quantify relationships between ...
Elena C. Reinisch +4 more
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Business Process Risk Management, Compliance and Internal Control: A Research Agenda [PDF]
Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of ...
Best, Peter +3 more
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COSOS geothermal environmental overview study [PDF]
, 1978 Key issues relating to noise effects are identified. Existing data are described that may be useful in resolving these issues: ambient noise conditions within the region, geothermal noise sources to be expected, types of sensitive noise receptors, and any applicable regulations or standards.
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Grasas y Aceites, 2013 Aqueous extraction is a promising green alternative to hexane extraction. This study used a salt effect-aided aqueous extraction process (AEP-SE) for extracting Camellia oleifera seed oil (COSO) to improve oil extractability and avoid emulsification in ...
X. Yu, Q. Li, S. Du, R. Zhang, C. Xu
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PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP PENGENDALIAN INTERNAL BERBASIS COSO DAN DAMPAKNYA PADA PENCEGAHAN KECURANGAN (Studi Pada PT. Kereta Api Indonesia (Persero) Bandung) [PDF]
, 2015 ABSTRAK Penelitian ini bertujuan untuk mengetahui besarnya pengaruh kualitas sistem informasi akuntansi terhadap pengendalian internal berbasis COSO dan dampaknya pada pencegahan kecurangan pada PT Kereta Api Indonesia (Persero) Bandung.
DIAH ANGGRAENI SANTOSO, 114020061
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