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PENGARUH SISTEM INFORMASI TEKNOLOGI ELEKTRONIK ATAS TASK PERFORMANCE AUDITOR KANTOR AKUNTAN PUBLIK BIG 4 [PDF]

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2010
Auditors of public accounting firms frequently deal with the tasks oriented to the audit judgment decision makings. And due to the nature of these tasks are frequently complex and unstructured, they need electronic technology based information system to ...
Antonius Herusetya
doaj   +5 more sources

Audit Committees Oversight Of Information Technology Risk

open access: bronzeReview of Business Information Systems (RBIS), 2003
This exploratory study examines the role of the audit committee in overseeing information technology (IT) risk. We address the degree of audit committee oversight of specific IT risks, as well as factors associated with variations in audit committee IT oversight.
Linda B. Hadden   +2 more
openaire   +3 more sources

Continuous Audit: Implementasi dan Pengendalian Berbasis Teknologi Informasi dalam Menjalankan Fungsi Audit yang lebih Efektif dan Efisien [PDF]

open access: yesComTech, 2014
Information Technology (IT) continues to transform how organizations function, communicate and do business with customers, partners and agents. Directors, audit committee, management and stakeholders sincerely hope their auditors more adept at using ...
Siti Elda Hiererra   +1 more
doaj   +3 more sources

E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise? [PDF]

open access: yesInformatică economică, 2010
A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits.
Jagdish PATHAK   +2 more
doaj   +4 more sources

INFORMATION-TECHNOLOGY SUPPORT ACCOUNTING AND AUDIT

open access: yesВестник Северо-Кавказского федерального университета, 2022
The features of the functioning of the domestic market of information technologies, automation and the way the main groups of information systems for the conduct of buhgalterskogo accounting and auditing, as well as their practical application.
Leonid I. Chernomordov
doaj   +1 more source

State of Information Technology Auditing in Botswana

open access: diamondAsian Journal of Finance & Accounting, 2011
Purpose This article summaries the state of Information Technology Auditing in Botswana. It looks at the adoption rate of IT and challenges and successes of IT auditing and How IT has changed Auditing in Botswana. Design/Methodology /Approach The approach taken is that of a general review Findings A number of developing countries are adopting
Nugi Nkwe
openaire   +3 more sources

Hyperspectral Change Detection Using Collaborative Sparsity and Nonlocal Low-Rank Tensor [PDF]

open access: yesJisuanji kexue yu tansuo, 2022
Hyperspectral image change detection can provide timely change information on the surface of the earth, which is essential for urban and rural planning and management.
ZHAN Tianming, SONG Bo, SUN Le, WAN Minghua, YANG Guowei
doaj   +1 more source

Tensor Regression and Image Fusion-Based Change Detection Using Hyperspectral and Multispectral Images

open access: yesIEEE Journal of Selected Topics in Applied Earth Observations and Remote Sensing, 2021
Change detection is a popular topic in remote sensing that is generally constrained to two remote sensing images captured at two different times. However, the optimal type of remote sensing image for change detection tasks has not yet been determined ...
Tianming Zhan   +4 more
doaj   +1 more source

TDSSC: A Three-Directions Spectral–Spatial Convolution Neural Network for Hyperspectral Image Change Detection

open access: yesIEEE Journal of Selected Topics in Applied Earth Observations and Remote Sensing, 2021
Change detection (CD) is a hot issue in the research of remote sensing technology. Hyperspectral images (HSIs) greatly promote the development of CD technology because of their high resolution in the spectral domain.
Tianming Zhan   +6 more
doaj   +1 more source

SSCNN-S: A Spectral-Spatial Convolution Neural Network with Siamese Architecture for Change Detection

open access: yesRemote Sensing, 2021
In this paper, a spectral-spatial convolution neural network with Siamese architecture (SSCNN-S) for hyperspectral image (HSI) change detection (CD) is proposed.
Tianming Zhan   +6 more
doaj   +1 more source

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