Results 91 to 100 of about 7,723,336 (294)

Public internal audit – the awareness and necessity assumption. An investigation of the Romanian reality

open access: yesAudit Financiar, 2018
Public internal audit is asked to provide assurance that the public money is well managed and the existing resources are directed, efficiently and in line with the law, towards the real problems and in respect with the public interest.
doaj   +1 more source

Texas Lottery Commission Internal Audit: Instant Ticket Game Closing, Return & Destruction

open access: yes, 2009
Report detailing the Internal Audit Division's review of Instant Ticket Game Closing, Return and Destruction in order to assess the effectiveness of controls for ensuring instant ticket games for which all top level prizes have been claimed are closed in
Texas Lottery Commission. Internal Audit Commission.
core  

Essential Updates 2024–2026: Advances in Colorectal Cancer Surgery

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Surgical innovation in colorectal cancer is increasingly judged not by technical feasibility alone, but by whether it improves oncological outcomes, preserves function, reduces morbidity, or makes difficult procedures more reproducible. This structured narrative review examines major surgical studies published from January 2024 through July ...
Hiroyasu Kagawa, Yusuke Kinugasa
wiley   +1 more source

LLM‐Based Scientific Assistants for Knowledge Extraction: Which Design Choices Matter?

open access: yesAdvanced Intelligent Discovery, EarlyView.
A comprehensive framework for optimizing Large Language Models in domain‐specific applications is introduced. The LLM Playground integrates Prompt Engineering, knowledge augmentation, and advanced reasoning strategies to enable systematic comparison of architectures and base models.
David Exler   +7 more
wiley   +1 more source

Measuring the value of internal audit in the banking industry

open access: yesAudit Financiar, 2016
The importance of the audit function in banking institutions has considerably increased during the financial crisis, the focus of the management moving to risk management and control processes.
Clara-Iulia Zinca (Voiculescu)
doaj   +1 more source

When Biology Meets Medicine: A Perspective on Foundation Models

open access: yesAdvanced Intelligent Discovery, EarlyView.
Artificial intelligence, and foundation models in particular, are transforming life sciences and medicine. This perspective reviews biological and medical foundation models across scales, highlighting key challenges in data availability, model evaluation, and architectural design.
Kunying Niu   +3 more
wiley   +1 more source

An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2010
In each organization, manager is the responsible of internal control system. One of the most important internal controls that use it forerunner countries and big companies is internal audit.
Abdol Mahdi Ansari, Hossein Shafiei
doaj  

Talk to Your Data: An Agentic Artificial Intelligence‐Driven Decision‐Support Framework for Prosumer Energy Optimization and Recommendations

open access: yesAdvanced Intelligent Systems, EarlyView.
An agentic AI‐driven decision‐support framework for prosumers is proposed, integrating PV generation, load profiling, and multihorizon optimization within a four‐agent architecture. The approach significantly reduces grid dependence, enhances self‐sufficiency and prevents system oversizing.
Adela BÂRA, Simona‐Vasilica OPREA
wiley   +1 more source

Artificial Intelligence for Advanced Functional Materials: Progress and Emerging Frontiers

open access: yesAdvanced Intelligent Systems, EarlyView.
Artificial intelligence is transforming the discovery of functional materials by linking synthesis, characterization, simulation, and design in unified workflows. Advances in machine learning, autonomous experimentation, and foundation models are accelerating innovation across energy, electronics, and biomedicine, while revealing new frontiers for ...
Cristiano Malica   +38 more
wiley   +1 more source

Dimensions of the AI Divide: Digital Inequality and Psychological Consequences

open access: yesAI &Innovation, EarlyView.
ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley   +1 more source

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