Results 291 to 300 of about 434,059 (342)

Operational Research Improves Compliance with Treatment Guidelines for Empirical Management of Urinary Tract Infection: A Before-and-After Study from a Primary Health Facility in Ghana. [PDF]

open access: yesTrop Med Infect Dis
Boateng E   +9 more
europepmc   +1 more source

Reflections of Developments in Information Technologies to Internal Audit: Blockchain Technology and Continuous Auditing

2021
In recent years, several revolutionary developments related to information and communication technologies have been carried out. Important advances regarding the rapid creation of digital infrastructure in every field have made the Internet an indispensable part of people’s lives.
openaire   +1 more source

The impact of emerging information technology on auditing

Managerial Auditing Journal, 1998
As businesses increasingly use electronic data processing (EDP) techniques to process their accounting systems, auditors must gather critical information more efficiently. Such tools and techniques as electronic data interchange, the Internet and other modern technological subjects signal the end of the traditional audit.
Zabihollah Rezaee, Alan Reinstein
openaire   +1 more source

Audit, Nonaudit, and Information Technology Fees: Some Empirical Evidence

Accounting and the Public Interest, 2001
This study examines the purchase of nonaudit services by SEC audit clients. Effective February 5, 2001, the SEC has required the disclosure and description of audit, nonaudit, and information technology fees paid to the incumbent auditor. The SEC enacted this rule due to concerns about auditor independence.
Lawrence J. Abbott   +3 more
openaire   +1 more source

Research Opportunities in Information Technology and Internal Auditing

Journal of Information Systems, 2006
This paper presents research opportunities in the area of information technology (IT) within the context of the internal audit function. Given the pervasive use of IT in organizations and the new requirements of the Sarbanes-Oxley Act of 2002, internal audit functions must use appropriate technology to increase their efficiency and effectiveness.
Weidenmier, Marcia L.   +1 more
openaire   +2 more sources

The Uses of Advanced Information Technology in Audit Planning

Intelligent Systems in Accounting, Finance and Management, 1992
AbstractExpert systems, intelligent databases and other forms of advanced information technology are quickly becoming pervasive tools in accounting and auditing. All the major public accounting firms are either using such systems in their auditing practice or have them under development.
David Murphy, Carol E. Brown
openaire   +1 more source

Auditing of Information Technology Controls in Outsourcing

2014
The paper analyzes the level of Information Technology (IT) and the quality of IT Controls (ITC) in outsourcing. We collected data through a questionnaire sent to a sample of Italian listed companies and performed robustness tests. Our results show that in Italy: (1) IT in outsourcing is widespread; (2) ITC in outsourcing complies with USA frameworks ...
Mazza Tatiana   +2 more
openaire   +2 more sources

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