Results 21 to 30 of about 1,839,744 (376)

Discussion on the Construction of Enterprise Internal Audit Informatization

Journal 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

Determinants of Information Technology Audit Quality: Evidence from Vietnam

Journal of Asian Finance, Economics and Business, 2020
The paper aims to investigate auditors, auditing firms and other external factors that affect quality of information technology audit in Vietnam. We conducted 2 types of data collections including direct and on survey. For direct survey, we sent directly
A. H. Nguyen, H. Ha, Soa La Nguyen
semanticscholar   +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

Humanities & 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, Najib H. S. Farhan, Hamood Mohammed Al-Hattami, Tamer Elsheikh   +3 more
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The Effect of System Quality and User Quality of Information Technology on Internal Audit Effectiveness in Jordan, And the Moderating Effect of Management Support

Applied Mathematics & Information Sciences, 2023
: The goal of this study is to ascertain the moderating role that management support has in internal audit effectiveness in Jordan, as well as the impact of system quality and user quality of information technology.
An International, Ahmad Yahiya, Ahmad Bani, Anas Ahmad, Mahmoud Bani Atta, Hanan Ali Alawawdeh, Nawaf Abdallah Aljundi, Amer Morshed, Saleh Dahbour, Mithkal Hmoud   +9 more
semanticscholar   +1 more source

Instance Segmentation Network With Self-Distillation for Scene Text Detection

IEEE Access, 2020
Segmentation based methods have become the mainstream for detecting scene text with arbitrary orientations and shapes. In order to address challenging problems such as separating the text instances that are very close to each other, however, these ...
Peng Yang, Guowei Yang, Xun Gong, Pingping Wu, Xu Han, Jiasong Wu, Caisen Chen   +6 more
doaj   +1 more source

Emerging technology and auditing practice: analysis for future directions [PDF]

European Journal of Management Studies, 2022
Purpose – The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals.
Mohammed Muneerali Thottoli, Essia Ries Ahmed, K.V. Thomas   +2 more
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The Impact of Information Technology Governance Under Cobit-5 Framework on Reducing the Audit Risk in Jordanian Companies

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, Norhayati Mat
semanticscholar   +1 more source

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

IEEE 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, Yongsheng Tang, Zuolin Bi, Tianming Zhan, Yang Xu, Aibo Song   +5 more
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The mediating role of organizational culture on the relationship between information technology and internal audit effectiveness

Corporate Governance and Organizational Behavior Review, 2022
Internal audit effectiveness has become critical in helping businesses achieve their objectives. In today’s business world, information technology (IT) is frequently used in internal audit activities.
Mithkal Hmoud Alqaraleh, Mohammad Odeh Salem Almari, Basel J. A. Ali, M. Oudat   +3 more
semanticscholar   +1 more source

The Effect of Auditor Competence and Remote Audit Support on Audit Quality through Digital-Based Governance with Information Technology as Moderating Variable in State Financial Audit

International Journal of Business and Technology Management, 2022
This paper aims to explore and conceptualize the effect of auditor competence and remote audit support on audit quality through digital-based governance with information technology as a moderating variable in state financial audits.

semanticscholar   +1 more source