Information security – a new challenge for the young and future financial auditors
Audit Financiar, 2016 The purpose of this paper is to inquire if the young and future financial auditors are fully aware of the impact that information security has on audit missions, focusing also on the responsibilities of the participants in financial audit missions ...
Sînziana-Maria RÎNDAȘU
doaj +1 more source
The Influence of Information Technology Based Audit Procedures and Audit Experience on Audit Quality
International Journal of Quantitative Research and Modeling, 2023 The Ministry of Finance as one of the regulators in Indonesia has also issued regulation Number 186 /PMK.01/2021 concerning the Development and Supervision of Public Accountants which is effective on March 15 2022 (Janah et al., 2022). This regulation did not appear without reason.
Neni Maryani +2 more
openaire +1 more source
Analisis Pengaruh Kompetensi, Independensi, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Hasil Pemeriksaan Pajak (Studi Empiris pada Pemeriksa Kpp Madya di Jakarta) [PDF]
, 2014 This research aims to examine and analyze the influence of competence, independence, and information technology USAge on tax audit quality. Population in this research is entire tax auditors exist in Medium Tax Offices located in Jakarta.
Kristiyanto, A. (Agus)
core
s‐Orbital Mediated Metavalent Bonding Enables State‐Of‐The‐Art n‐Type AgBiSe2 Thermoelectrics
Advanced Functional Materials, EarlyView.Metavalent bonding (MVB) underpins the exceptional property portfolio of chalcogenides. Typical MVB solids are mainly found in p‐bonded systems. This work reveals that MVB can also be formed with s‐p orbital interactions upon forming a single‐electron σ‐bond, as exemplified in AgBiSe2.
Binrong Huang +13 more
wiley +1 more source
An IT Audit as a Tool for Strategic Enterprise Management [PDF]
Problemi Ekonomiki, 2018 The aim of the article is to form and develop the theoretical and methodological principles of an IT audit as a tool for strategic enterprise management. A scheme for converting economic information into data is presented.
Skrynkovskyy Ruslan M.
doaj
Beyond Traditional Audits: The Implications of Information Technology on Auditing
International Journal of Engineering & Technology, 2018 This paper examines the manner in which audits would be conducted in the future and how technology has transformed and impacted the business processes of public, private sector entities and various organisations and the guidelines which need to be followed to ensure compliance with applicable laws and regulations.
Humaiz Shaikh +8 more
openaire +2 more sources
Pengukuran terhadap Penggunaan Teknologi Informasi Audit dan Persepsi Kegunaan [PDF]
, 2014 Information technology today is growing very rapidly so that information technology plays an important role and become a staple of the human. This research aims to examine the use of information technology auditing and perceived importance. This research
Carisma, Y. (Yosua) +1 more
core
Eurasia Journal of Mathematics, Science and Technology Education, 2019 Indonesia has recently witnessed a development in accounting information system with the inrtroduction of computer-assisted mechanism. The Audit Board (BPK) while implementing the e-Audit system, aimed at reducing conflicts between auditors and state ...
Taufiq Supriadi +3 more
semanticscholar +1 more source
Cell Calcification Models and Their Implications for Medicine and Biomaterial Research
Advanced Healthcare Materials, EarlyView.Calcification, is the process by which the tissues containing minerals are formed, occurring during normal physiological processes, or in pathological conditions. Here, it is aimed to give a comprehensive overview of the range of cell models available, and the approaches taken by these models, highlighting when and how methodological divergences arise,
Luke Hunter +5 more
wiley +1 more source
Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems [PDF]
, 2013 The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS).
Claudiu BRANDAS +2 more
core +1 more source