Results 141 to 150 of about 538,739 (303)
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 ...
Atanasiu Pop +2 more
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The Role of the Audit Committee In Risk Management [PDF]
, 2007 Risk is a Board responsibility, which cannot be delegated. The boundaries of the audit committee lie somewhere below strategic risk, which is a Board function, and above detailed internal control, which belongs to management.
Bender, Ruth
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American 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
Emergency management and internal audit of emergency preparedness of pre-hospital emergency care. [PDF]
Qual Quant, 2020 Tušer I, Bekešienė S, Navrátil J.
europepmc +1 more source
Neural Networks: Is it hermeneutic? [PDF]
This paper proposes a synoptic methodology to evaluate the determinants of audit fees by utilising Neural Networks. First, a brief discussion is presented to highlight the significant application of Neural Network in the areas of financial management ...
Rama Prasad Kanungo
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American Journal of Agricultural Economics, EarlyView.Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley +1 more source
Kesenjangan Harapan Audit Berdasarkan Persepsi Auditor Inspektorat dan Pemakai Laporannya (Studi pada Pemerintah Kota Denpasar, Pemerintah Kabupaten Gianyar) [PDF]
, 2013 The purpose of this study is to explore the existence of audit expectation gap based on perception, between internal uditors and the users of performance audit report, in accountability and audit concept, including auditor independece, auditor competence,
Hutabarat, J. A. (Jeremy) +1 more
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American Journal of Community Psychology, EarlyView.Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard +7 more
wiley +1 more source
From Mission to Action: Management Series for Microfinance Institutions [PDF]
, 2007 Quality Audit Tool for Managing Performance (QAT)This is a management tool for MFIs. It examines management processes and internal systems and assesses the status and effectiveness of each for achieving the MFI's stated social mission.
Dorota Szubert +2 more
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Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source