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Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

open access: yesSocial Sciences, 2018
The concept of Industry 4.0 has considerably altered the way organisations operate and has impacted every aspect of life. Furthermore, the fast-growing trend of information technology (IT) transformation in organisations and huge IT investment by ...
Farida Veerankutty   +2 more
doaj   +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

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

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

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

Informational support in the financial statement audit [PDF]

open access: yesEkonomski Signali, 2023
In modern times, financial statements audit without application of information technologies is inconceivable. Many factors add to necessity of incorporating informational support into the auditing process, such as: a large number of client's transactions
Trklja Radmila   +2 more
doaj   +1 more source

Discussion on the Construction of Enterprise Internal Audit Informatization

open access: yesJournal of Advanced Transportation, 2022
With the popularization and application of enterprise, internal audit has gradually emerged. Therefore, enterprises need to strengthen information technology in enterprise audit, the development of information technology in information construction, and ...
Shenglu Li
doaj   +1 more source

The moderating role of information technology governance in the relationship between board characteristics and continuity management during the Covid-19 pandemic in an emerging economy

open access: yesHumanities & Social Sciences Communications, 2023
The main aim of the current study is to investigate the relationship between governance characteristics, information technology governance, and continuity management during Covid-19 in an emerging economy.
Faozi A. Almaqtari   +3 more
doaj   +1 more source

The Effect of Information Technology, Competence and Independence on Audit Quality with Motivation as a Moderating Variable [PDF]

open access: yesОблік і фінанси, 2023
The auditor must have high competence, be independent and be able to operate information technologies to ensure the high quality of the audit. The purpose of this study is to examine the impact of information technology, competence and independence on ...
Safa Rifha'atul Mahmuda Arpan   +2 more
doaj   +1 more source

MMSRC: A Multidirection Multiscale Spectral–Spatial Residual Network for Hyperspectral Multiclass Change Detection

open access: yesIEEE Journal of Selected Topics in Applied Earth Observations and Remote Sensing, 2022
Recently, deep convolutional neural network (CNN) hyperspectral change detection methods have achieved significant improvement. However, most CNN hyperspectral change detection methods do not make full use of spectral–spatial feature information ...
Hongmei Ge   +5 more
doaj   +1 more source

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