Results 101 to 110 of about 2,764,752 (292)
Responsible Artificial Intelligence in Courts: A Four‐Test Framework
ABSTRACT A structured framework for responsible AI applications relating to judicial decision‐making and the adjudicative functions of courts requires the satisfaction of multiple context‐specific safeguards. This article proposes a four‐test framework designed to evaluate whether AI systems used in courts operate in accordance with legal, procedural ...
Kwan Yiu Cheng
wiley +1 more source
Commentary: Internal audit for assessment and improvement of quality of medical records. [PDF]
Ratra D.
europepmc +1 more source
THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION [PDF]
The aim of the paper is to provide an overview over the challenges and opportunities thatinternal auditors are going to face with, in the context of current economic and financial worldwide crisis.Using fundamental type of research, but also combining ...
Cristina Bota-Avram +2 more
core
ABSTRACT This study examines how organizations advance in their use of Generative AI (GenAI) tools after initial adoption with particular attention to the dynamics of trust, cultural resistance, and feedback mechanisms. Grounded in organizational learning theory and institutional theory, we propose a framework that captures the factors influencing how ...
Surajit Bag +3 more
wiley +1 more source
Auditors’ and auditees’ perception on the internal audit quality
The purpose of this study is to examine the influence of audit planning, fieldwork audit, audit reporting, follow-up action of the audit results, the auditor team competence, and independence of the auditor team on the internal audit quality at the ...
Kartika Djati +3 more
doaj +1 more source
Auditor independence, audit committee quality and internal control weaknesses [PDF]
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core
Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar +2 more
wiley +1 more source
Internal audit report: Section 38 Agencies’ remuneration
The CEO of the HSE requested HSE Internal Audit to: Undertake a review of the remuneration paid by HSE funded Section 38 agencies to their senior management Identify HSE’s monitoring and oversight of Section 38 agencies compliance with DOHC ...
HSE Internal Audit
core +1 more source
The implementation of the internal audit in the public sector from Romania [PDF]
In compliance with the European requirements, Romania started implementing internal audit in the public sector in 1999 through the reform at the level of the Public Internal Financial Control System.
George CALOTA, Sorin VANATORU
core

