Results 101 to 110 of about 2,764,752 (292)

Standar Profesi Audit Internal

open access: yes, 2004
iv;156 ...
Yayasan Pendidikan Internal Audit
core  

Responsible Artificial Intelligence in Courts: A Four‐Test Framework

open access: yesAI &Innovation, EarlyView.
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

THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION [PDF]

open access: yes
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  

How Organizations Learn and Innovate to Institutionalize Generative AI: Trust, Feedback Loops, and Cultural Friction

open access: yesAI &Innovation, EarlyView.
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

open access: yesAudit Financiar, 2016
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]

open access: yes
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  

How cold is too cold? A theoretical analysis of the optimal trigger for index insurance for frost damage to crops

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
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

open access: yes, 2013
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]

open access: yes
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  

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